Limited Scope Audit on Selected Awards to Ohio Arts Council

We conducted a limited scope audit of the Ohio Arts Council (OAC) for the period of July 1, 2015 through June 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. Our limited scope audit concluded that the OAC generally did not comply with the financial management system and recordkeeping requirements established by the OMB and NEA. Following is a summary of our findings: the OAC included unallowable costs on the Federal Financial Report (FFR) for award No. 15-6100-2037; the OAC included unsupported costs on the FFRs for award Nos. 15-6100-2037 and 16-6100-2044; the OAC included costs incurred outside the period of performance on the FFRs for award Nos. 15-6100-2037 and 16-6100-2044; the OAC did not provide accurate, current, and complete disclosure of the financial results of award Nos. 15-6100-2037 and 16-6100-2044; the OAC did not provide notice of Federal award participation to subrecipients of awards used to meet the Federal cost share/match; and the OAC generally did not administer NEA awards in compliance with NEA and Federal regulations.