The Office of Inspector General (OIG) supports the National Endowment for the Arts (NEA) in carrying out its mission by ensuring the application of its own and federal regulations concerning grant administration. This is, in general, the basis for our audits and reviews.
An audit is an evaluation of an organization's financial and other policy documents. They are usually performed to determine if full and complete records are being maintained and whether these records can track all income and expenses as well as justify that funds have been spent in compliance with the NEA and federal guidelines. The OIG performs audits of operations and activities of both NEA programs and recipients of NEA grants, cooperative agreements and contracts. Audits conducted by the OIG are independent and provide additional assurances that sound practices are being followed and that our recommendations are unbiased. The Inspector General Act of 1978 (Public Law 95-452), as amended, requires us to report on the results of our audits to both NEA and Congress. We fulfill our reporting requirements primarily through our Semiannual Report to the Congress.
The OIG conducts its audit work according to criteria and methods outlined by the Government Accountability Office's Government Auditing Standards and the President’s Council on Integrity and Efficiency Quality Standards.