Submitting OIG:
Report Description:
We conducted a limited scope audit of the American Architectural Foundation (AAF) for the period of May 1, 2014 through April 30, 2017. Limited scope audits involve a review of financial and non-financial information of grant recipients to ensure validity and accuracy of reported information, and compliance with federal requirements.
Our limited scope audit concluded that the AAF generally did not comply with the financial management system and recordkeeping requirements established by the OMB and NEA. While performance requirements were generally satisfied, we identified multiple financial management areas requiring improvement to ensure that the AAF complies with OMB and NEA award requirements as follows:
• The AAF included unallowable alcohol costs on all of the awards’ Federal Financial
Reports (FFRs).
• The AAF generally did not administer NEA awards in compliance with NEA and federal
regulations, specifically regarding in-kind contribution costs, general and administrative
costs, internal controls, submitting final reports, or procuring goods and services.
• The AAF included unsupported costs on all of the awards’ FFR.
• The AAF included costs incurred outside the award period on the FFR for DCA 2016-01.
3
• The AAF did not provide accurate, current, and complete disclosure of the financial
results of federal awards.
• The AAF did not comply with federal suspension and debarment requirements regarding
contractors and Institute speakers.
• The AAF did not comply with NEA requirements to complete and maintain on file a
Section 504 Self-Evaluation.
Date Issued:
Thursday, August 2, 2018
Agency Reviewed / Investigated:
Submitting OIG-Specific Report Number:
Report No. LS-18-02
External entity, if applicable:
The American Architectural Foundation
Location(s):
Washington, DC
United StatesType of Report:
Audit
Questioned Costs:
$775,060
Funds for Better Use:
$0
Number of Recommendations:
18
View Document:
Attachment | Size |
---|---|
LS-18-02 American Architectural Foundation Audit Report.pdf | 615.5 KB |