| MSAC 1 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC document its procedures for completing award Federal Financial Reports, including how to calculate indirect costs.
|
| MSAC 2 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish controls to ensure its Federal financial reporting procedures are followed.
|
| MSAC 3 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC document and implement payroll reconciliation procedures that verify recorded payroll costs are accurate and supported (2 CFR 200.430(g)(1)(i)).
|
| MSAC 4 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish controls to ensure its payroll reconciliation procedures are followed.
|
| MSAC 5 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish document retention controls that ensure its policy is followed.
|
| MSAC 6 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish and implement Federal financial reporting controls that ensure honorifics are excluded from
all costs included in award financial reports (General Terms 13).
|
| MSAC 7 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC document and implement procedures that ensure prompt and accurate compliance with
Federal Financial Accountability and Transparency Act requirements (2 CFR 170, Appendix A).
|
| MSAC 8 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish controls that ensure its Federal Financial Accountability and Transparency Act procedures are followed.
|
| MSAC 9 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish and implement controls that ensure Federal and Arts Endowment subawarding notification (2 CFR 200.332(b), General Terms 1 & 22), cost allowability (General Terms 13 & 2 CFR 200 Subpart E), and acknowledgment requirements (General Terms 3) are included in its grant contract documents.
|
| MSAC 10 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC strengthen its controls over subaward closeout to ensure all subawards are closed
before submitting the Federal financial report (General Terms 23).
|
| MSAC 11 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish procedures to evaluate and monitor its compliance with Federal and Arts
Endowment award requirements (2 CFR 200.303(c)).
|
| MSAC 12 |
Yes |
$0 |
$0 |
|
|
We recommend MSAC establish controls that ensure compliance evaluations are conducted and gaps are
addressed (2 CFR 200.303(a)).
|
| NEA 1 |
Yes |
$674,750 |
$0 |
|
|
We recommend the NEA disallow $674,750 in unsupported Federal financial report costs from the 2019 Award.
|
| NEA 2 |
Yes |
$16,761 |
$0 |
|
|
We recommend the NEA disallow $16,761 of unsupported payroll costs - $4,507 from the 2020 Award; $7,281 from the 2021 Award; and $4,973 from the 2022 Award.
|
| NEA 3 |
Yes |
$105,000 |
$0 |
|
|
We recommend the NEA disallow $105,000 in honorifics from reported costs- $10,000 from the 2019 Award, $20,000 from the 2020 Award, $15,000 from the 2021 Award, and $60,000 from the 2022 Award.
|
| NEA 4 |
Yes |
$194,315 |
$0 |
|
|
We recommend the NEA disallow $194,315 in questioned or unallowable subrecipient costs - $41,211 from the 2019 Award FFR; $42,348 from the 2020 Award FFR; $76,387 from the 2021 Award FFR; and $34,369 from the 2022 Award FFR.
|
| NEA 5 |
Yes |
$50,000 |
$0 |
|
|
We recommend the NEA disallow the $50,000 unallowable ARP cost from the 2020 Award.
|
| NEA 6 |
Yes |
$0 |
$0 |
|
|
We recommend the NEA determine whether a refund is due for costs questioned in recommendation NEA 5.
|
