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Performance Audit Report on Selected Awards to Florida Department of State, Division of Cultural Affairs
Submitting OIG: 
National Endowment for the Arts OIG
Report Description: 
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.
Date Issued: 
Tuesday, October 26, 2021
Agency Reviewed / Investigated: 
National Endowment for the Arts
Submitting OIG-Specific Report Number: 
Report No. OIG-22-01
Location(s): 
Agency-Wide
Type of Report: 
Audit
Questioned Costs: 
$34,449
Funds for Better Use: 
$0
Number of Recommendations: 
5
View Document: 
AttachmentSize
Florida-Dept-State-Division-Cultural-Affairs-Final-Audit-Report.pdf
641.01 KB
Related Open Recommendations
Recommendation NumberRecommendation StatusSignificant RecommendationAdditional Details
1OpenYes
Update its procedures and controls to ensure FFR costs represent actual expenditures supported by its financial management system.
2OpenYes
Document and implement procedures and controls that ensure costs reported on award FFRs comply with the cost principles established in 2 CFR 200, Subpart E - Cost Principles (v. 2019), and the General Terms, Section 13. Cost Principles.
3OpenYes
Document and implement procedures and controls that ensure all subawards charged to NEA awards include notification of subaward management requirements.
4OpenYes
Document and implement procedures and controls that ensure all potential vendors and subrecipients are eligible to participate in NEA award programs and activities.
5OpenYes
We recommend the NEA disallow $34,339 in unsupported FFR costs for the 2017 award.
Displaying 5 of 5 Recommendations

National Endowment for the Arts OIG
National Endowment for the Arts
The OIG investigates reports of waste, fraud, and mismanagement, and whistleblower retaliation involving funding for NEA programs and operations, and grant awards. As an agent of positive change, the OIG strives to promote improvements in NEA's operations and programs and in our own offices. To promote efficiency and effectiveness, we conduct independent and objective audits, investigations, and other activities. We assess and report on internal controls, financial management, information technology, and other systems that affect the operations of NEA programs and grantees.
https://www.arts.gov/oig
 
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