Federal Reports

We conducted a performance audit of two National Endowment for the Arts (NEA) Partnership awards issued to the Florida Department of State, Division of Cultural Affairs (Division). Based on our review, we determined the Division generally met the financial and compliance requirements in the award documents. However, we determined the following areas require improvement. The Division: overstated $34,339 in costs on the 2017 award’s Federal Financial Report (FFR) and understated $453,574 in costs on the 2018 award’s FFR; did not establish documented procedures for determining the Federal allowability of costs reported on its FFRs; did not notify all subrecipients of Federal subaward management requirements; and did not verify all potential vendors or subrecipients were eligible to participate in Federal programs and activities.We believe the evidence obtained during the audit provides a reasonable basis for our findings and conclusions based on our audit objectives. We questioned $34,339 in overstated costs on the 2017 award’s FFR. There are five recommendations to address the audit findings -- four to the Division and one to the NEA.

An audit to assess the Commission's implementation of its privacy program in accordance with federal law (42 USC Sec. 2000ee-2), regulation, and policy. Specifically, the audit was to determine whether the Commission implemented comprehensive privacy and data protection policies and procedures governing the Commission's collection, use, sharing, disclosure, transfer, storage and security of information in an identifiable form relating to Commission employees and the public.

Objective: Objective: To report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to the Social Security Administration (SSA) for resolution.