Federal Reports

We conducted a performance audit of the Tennessee Arts Commission (Commission) for the period of September 1, 2016 through August 31, 2019. Based on our performance audit, we concluded that the Commission generally complied with financial management system and recordkeeping requirements established by the Office of Management and Budget and the National Endowment for the Arts. However, we identified some areas requiring improvement. A summary of our findings is as follows. The Commission: did not report actual costs on its award Federal Financial Reports (FFRs); included costs incurred outside the award period on FFRs; and did not verify that vendors were eligible to receive Federal funds.

This letter to Congress reports on NCUA OIG's assessment of the NCUA's 2019 compliance under the requirements of the Improper Payments Elimination and Recovery Act (IPERA).

We investigated allegations that a utility company improperly valued gas produced from Federal mineral leases and underpaid mineral royalties to the Office of Natural Resources Revenue (ONRR).We did not substantiate the allegations and found the utility company complied with Federal guidance when it calculated and paid Federal mineral royalties to ONRR.

At the end of a contract life cycle, Supply Management is required to close out the contract by concluding or resolving all contractual requirements. Contracting officers (CO) are responsible for ensuring that all contract closeout activities are performed. Our objective was to assess the effectiveness of Supply Management’s controls over the contract closeout process. Our fieldwork was completed before the President of the United States issued the national emergency declaration concerning the novel coronavirus disease outbreak (COVID-19) on March 13, 2020. The results of this audit do not reflect any process changes that may have occurred as a result of the pandemic.