We conducted a performance audit of three National Endowment for the Arts (NEA) awards issued to the Arizona Commission on the Arts (Commission) – Awards No. 17-6100-2062 (2017award), 180989-61-18 (2018 award), and 1855979-61-19 (2019 award). Based on our review, wedetermined that the Commission generally met the financial and compliance requirementsestablished in the award documents. However, we also determined the following areas requireimprovement. Specifically, the Commission:1. Reported $36,483 in costs incurred outside the award period on its FFRs - $4,272 for the2018 award and $32,211 for the 2019 award;2. Did not report a subaward that met the Federal Financial Accountability andTransparency Act reporting requirement; and3. Did not verify potential contractors were eligible to participate in Federal awards.Based on our review, we are questioning $36,483 in reported costs. As a result, we determinedthe Commission did not meet the cost share/match requirement for the 2018 award, resulting in apotential refund due to the NEA totaling $2,136. The report includes three recommendations tothe Commission and two to the NEA to address these findings. The Commission concurred withthese findings and recommendations.
Phoenix,
United States
