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 FinancialReports (FFRs).• The AAF generally did not administer NEA awards in compliance with NEA and federalregulations, specifically regarding in-kind contribution costs, general and administrativecosts, 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 financialresults of federal awards.• The AAF did not comply with federal suspension and debarment requirements regardingcontractors and Institute speakers.• The AAF did not comply with NEA requirements to complete and maintain on file aSection 504 Self-Evaluation.
Washington, DC
United States
