Limited Scope Audit on Selected NEA Grants to Louisiana Division of the Arts

Limited scope audits involve a limited review of financial and non-financial information of grant recipients to ensure validity and accuracy of reported information, and compliance with state and Federal requirements. Our audit was conducted in accordance with the Government Auditing Standards (2011), issued by the Comptroller General of the United States, and concluded that the Louisiana Division of the Arts (LDOA) generally complied with financial management system requirements. However, we found that LDOA did not submit the Final Descriptive Report (FDR) timely. We also could not determine whether LDOA is in compliance with the Rehabilitation Act of 1973, as amended.