A Review of Implementation of Prior Audit Recommendations by the Commission on the Arts
August 2004
Report Number 04-048
Overall Conclusion
The Commission on the Arts (Commission) has implemented all of the audit recommendations the State Auditor's Office made in 2002 to help ensure that funds are spent as the Legislature intended and that the Commission promptly and properly awards grants. The General Appropriations Act (78th Legislature, Rider 7, page I-5) specified that the appropriation of up to $100,000 in funds to the Commission was contingent upon the State Auditor's Office's certification that the Commission had implemented procedures to address those prior findings.
The State Auditor's Office reported on weaknesses in the Commission's grant monitoring and grant award processes in 2002. We found that the Commission's monitoring of grantees was not adequate to ensure that grantees spent funds as intended. Additionally, we found that unnecessary delays in the Commission's grant award process and lack of procedures for determining grant amounts impaired its ability to award grants promptly and properly. Since that time, the Commission has revised processes and implemented controls to address the issues and recommendations that we identified.
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