A limited scope performance audit (LSPA) of the Texas Commission on the Arts (TCA) was conducted for the period of April 1, 2015 through March 31, 2018. LSPAs involve a limited review of financial and non-financial information of award recipients to ensure validity and accuracy of reported information, and compliance with federal requirements. Our limited scope audit concluded that the TCA generally complied with the financial management system and recordkeeping requirements established by the OMB and NEA. However, we determined that the TCA included costs incurred outside the period of performance on the Federal Financial Report (FFR) for award No. 15-6100-2046. Additionally, the financial management system does not reconcile to the FFRs for award Nos. 15- 6100-2046 and 16-6100-2024; notice of federal award participation was not provided to subaward recipients used to meet the federal cost share/match; reviews were not conducted to ensure that subaward recipients were not suspended or debarred from receiving federal funds; and Section 504 Self-Evaluation was not maintained on file during the audit period.
Austin, TX
United States
