Limited Scope Audit Report on Selected Awards to New England Foundation for the Arts

We conducted a limited scope audit of New England Foundation for the Arts (NEFA) for the period of October 1, 2015 through September 30, 2018. Limited scope audits involve a limited review of financial and non-financial information of NEA award recipients to ensure validity and accuracy of reported information, and compliance with Federal requirements. Based on our limited scope audit, we concluded that NEFA generally complied with financial management system and recordkeeping requirements established by OMB and NEA. However, we identified some areas requiring improvement. A summary of our findings is as follows: NEFA included unallowable costs on its FFR for NEA Award No. 14-6100-2004; NEFA could not support all of the costs for NEA Award No. 17-6100-7003; NEFA did not report actual costs on its FFRs for NEA Award Nos. 13-6100-2053,14-6100-2004, and 15-6100-2060; and NEFA did not establish procurement policies and procedures that meet Federal procurement requirements.