Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-002 This finding is: New X Repeat from Prior Year? Year originally reported? 2021 Federal Program Name: Promotion of the Humanities Federal/State Partnership Project Numbers: SO-263616-19, SO-283106-22 Assistance Listing Number: 45.129 Passed Through: N/A Federal Agency: National Endowment for the Humanities Criteria Reporting - A final performance report and a final Federal Financial Report, SF 425 (FFR), shall be submitted to the NEH Office of Grant Management. Before submitting an FFR, the recipient must ensure that the information submitted is accurate, complete, and consistent with their accounting records. Condition During our testing, we identified material misstatements in the amounts reported by the Organization in the FFRs. Questioned Costs None Context The FFRs reported incorrect amounts for federal funds authorized, unobligated balance of federal funds, and/or recipient share of expenditures. The current year expenditures reported by the Organization were correct. As a result, the material misstatements identified did not have any effect on the amounts reported in the SEFA or the financial statements. Effect Inaccurate financial data was reported to the federal awarding agency due to the FFRs being incorrect. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the FFRs submitted are accurate, complete, and consistent with their accounting records. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-002 This finding is: New X Repeat from Prior Year? Year originally reported? 2021 Federal Program Name: Promotion of the Humanities Federal/State Partnership Project Numbers: SO-263616-19, SO-283106-22 Assistance Listing Number: 45.129 Passed Through: N/A Federal Agency: National Endowment for the Humanities Criteria Reporting - A final performance report and a final Federal Financial Report, SF 425 (FFR), shall be submitted to the NEH Office of Grant Management. Before submitting an FFR, the recipient must ensure that the information submitted is accurate, complete, and consistent with their accounting records. Condition During our testing, we identified material misstatements in the amounts reported by the Organization in the FFRs. Questioned Costs None Context The FFRs reported incorrect amounts for federal funds authorized, unobligated balance of federal funds, and/or recipient share of expenditures. The current year expenditures reported by the Organization were correct. As a result, the material misstatements identified did not have any effect on the amounts reported in the SEFA or the financial statements. Effect Inaccurate financial data was reported to the federal awarding agency due to the FFRs being incorrect. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the FFRs submitted are accurate, complete, and consistent with their accounting records. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-002 This finding is: New X Repeat from Prior Year? Year originally reported? 2021 Federal Program Name: Promotion of the Humanities Federal/State Partnership Project Numbers: SO-263616-19, SO-283106-22 Assistance Listing Number: 45.129 Passed Through: N/A Federal Agency: National Endowment for the Humanities Criteria Reporting - A final performance report and a final Federal Financial Report, SF 425 (FFR), shall be submitted to the NEH Office of Grant Management. Before submitting an FFR, the recipient must ensure that the information submitted is accurate, complete, and consistent with their accounting records. Condition During our testing, we identified material misstatements in the amounts reported by the Organization in the FFRs. Questioned Costs None Context The FFRs reported incorrect amounts for federal funds authorized, unobligated balance of federal funds, and/or recipient share of expenditures. The current year expenditures reported by the Organization were correct. As a result, the material misstatements identified did not have any effect on the amounts reported in the SEFA or the financial statements. Effect Inaccurate financial data was reported to the federal awarding agency due to the FFRs being incorrect. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the FFRs submitted are accurate, complete, and consistent with their accounting records. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-002 This finding is: New X Repeat from Prior Year? Year originally reported? 2021 Federal Program Name: Promotion of the Humanities Federal/State Partnership Project Numbers: SO-263616-19, SO-283106-22 Assistance Listing Number: 45.129 Passed Through: N/A Federal Agency: National Endowment for the Humanities Criteria Reporting - A final performance report and a final Federal Financial Report, SF 425 (FFR), shall be submitted to the NEH Office of Grant Management. Before submitting an FFR, the recipient must ensure that the information submitted is accurate, complete, and consistent with their accounting records. Condition During our testing, we identified material misstatements in the amounts reported by the Organization in the FFRs. Questioned Costs None Context The FFRs reported incorrect amounts for federal funds authorized, unobligated balance of federal funds, and/or recipient share of expenditures. The current year expenditures reported by the Organization were correct. As a result, the material misstatements identified did not have any effect on the amounts reported in the SEFA or the financial statements. Effect Inaccurate financial data was reported to the federal awarding agency due to the FFRs being incorrect. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the FFRs submitted are accurate, complete, and consistent with their accounting records. Management Response Management concurs with this finding. See corrective action plan.
Finding Number: 2022-003 This finding is: X New Repeat from Prior Year? Year originally reported? Federal Program Names: Promotion of the Humanities Federal/State Partnership; Promotion of the Arts Grants to Organizations and Individuals Project Numbers: SO-263616-19, ZSO-283177-21, SO-283106-22; 1866149-52-C-20 Assistance Listing Numbers: 45.129; 45.024 Passed Through: N/A; Arts Midwest Federal Agencies: National Endowment for the Humanities; National Endowment for the Arts Criteria Reporting - 2 CFR Part 200 requires grantees to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the audit report or nine months after the fiscal year end. Condition During our testing, we noted that the Single Audit reporting package for fiscal year 2021 was not submitted to the FAC within the required timeframe. Questioned Costs None Context The complete reporting package was submitted on June 16, 2022. This was over two months after the audit report which was dated April 5, 2022. While the package was submitted within the nine-month window after the fiscal year end, it was considered late based on 2 CFR Part 200 requirements. Effect The Organization was not in compliance with 2 CFR Part 200 and was classified as a high-risk auditee for fiscal year 2022. Cause This finding was due to an oversight by the Organization?s management and accounting department. Recommendation The Organization should ensure that the Single Audit reporting package is submitted to the FAC within the required timeframe. Management Response Management concurs with this finding. See corrective action plan.