Finding Text
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.