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Indiana Arts Commission

IAC > For Current Grantees > Contracts & Required Documents > Grant Guideline Details Grant Guideline Details

Audit Expectations
Contract Clearance
Public Manifestation, Fair Labor, Drug Free, and Civil Rights
Reconsideration Policy and Appeal Process

 

Audit Expectations

Regardless of public financial expenditures/receipts, all Regional Arts Partners and Arts Operating Support III (AOSIII)/Multi-Regional Organizations must submit an annual, independent, organization-wide audit, in accordance with generally accepted auditing standards (GAAS), to the Indiana Arts Commission (IAC). OMB (Office of Management and Budget) Circular A-133 (federal) audits are also acceptable.  

According to the State Board of Accounts’ (SBA) document “Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources,” if other organizations meet the following criteria, then an audit may still be required of other organizations receiving public funding from the IAC.  See here for more information: http://www.in.gov/sboa/2397.htm.

  • IC 5-11-1-9 requires an organization-wide GAAS audit of an entity if it disburses over $200,000 in all public funding (state, county, local, and/or federal – {federal only if it is passed through state, county, or local; Direct federal grants are not included}) and the public funds disbursed by the organization are equal to, or greater than 50% of their total disbursements for the period. 
    • Entities whose public fund disbursements are less than 50% of their total, and entities whose public fund disbursements are equal to or greater than 50%, but less than $200,000, qualify for waiver of these audit requirements.  SBA will make this judgment. 

ALL organizations and individuals receiving funding either directly or indirectly from the IAC must submit an Entity Annual Report (E-1) to the Indiana State Board of Accounts within 60 days of entity’s year-end

  • The form may be downloaded from: http://www.in.gov/sboa/2397.htm.
  • Based on the financial information reported on the E-1, SBA will advise the entity if an audit is required, or if they qualify for a waiver of this requirement.  This notification is transmitted within two weeks of the SBA’s receipt of the Form E-1.  The agency will also be required to provide SBA with a copy of the audit report if deemed necessary. 
  • OMB Circular A-133 pertains to organizations that expend $500,000 or more in total federal funding.  This total should include any National Endowment for the Arts funding plus other federal funding received by the organization.  Entities meeting this standard must conduct an A-133 Audit. 

For further questions, please contact the State Board of Accounts by email at notforprofit@sboa.IN.gov or at 317-234-8812.

Contract Clearance

The IAC is required to certify that all grantees are in good standing with the Indiana Department of Revenue prior to signing a grant agreement. For individuals, applicant names and Social Security numbers will be checked using the approved State of Indiana system once grant awards have been determined but before grant agreements are mailed.

If an applicant is determined to not be in good standing with the above named agency, they will receive notice from the IAC and must contact the agency to resolve any issues. The Help line phone number is Department of Revenue 1-800-891-6499. The IAC will not be able to confirm the nature of the issue as it is proprietary information between the appropriate state agency and the individual. Once any issues are resolved, the applicant must contact the IAC to resume the contract process.

According to Indiana State Law 522.16.4, all potential grantees must be in good standing with the State of Indiana’s Department of Revenue (DOR), the Indiana Secretary of State and the Indiana Department of Administration (IDOA) before receiving a contract and/or grant monies. The Indiana Arts Commission must comply with Indiana State Law by conducting clearance checks at various phases of the contract process. All IAC grants are approved contingent upon the grantee’s clearance.

Public Manifestation, Fair Labor, Drug Free, and Civil Rights

Civil Rights:  The IAC complies with all state and federal laws and regulations concerning civil and human rights and must assure that programs, awards, and employment practices are free of any discrimination based on race, color, national origin, physical disability, religion, gender, or age.

The submitted IAC application and signed Grant Agreement indicate that the individual artist/organization understands and is in compliance with these laws:

  • Title VI of the Civil Rights Act of 1964 (42 U.S.C. 200d) provides that no person in the United States shall, on the grounds of race, color, or national origin, be excluded from participation in, be denied the benefits of, or be subject to discrimination under any program or activity receiving federal financial assistance.
  • Title VII of the Civil Rights Act of 1964 (42 U.S.C. 200e) as amended by the Equal Opportunity Act of 1972 (Public Law 92-261).
  • Section 504 of the Rehabilitation Act of 1973 (29 U.S.C. 706) provides that no otherwise qualified handicapped individual in the United States, as defined in the law, shall, solely by reason of his handicap, be excluded from participation in, be denied the benefits of, or be subject to discrimination under any program or activity receiving federal assistance.
  • The term "handicapped individual" means "any person who (a) has a physical or mental impairment that substantially limits one or more of such person's major life activities, (b) has a record of such impairment, or (c) is regarded as having such an impairment."
  • Americans with Disabilities Act of 1990 provides for nondiscrimination in public accommodation on the basis of disability.
  • Title IX of the Education Amendments of 1972 which provides that no person in the United States shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any education program or activity receiving federal assistance.
  • The Age Discrimination Act of 1975 provides for nondiscrimination in federally assisted programs on the basis of age.

Drug-Free Workplace

  • The Drug-Free Workplace Act of 1988 requires that employees of the grantee not engage in the unlawful manufacture, distribution, dispersion, possession, or use of controlled substances in the grantee’s workplace or work site.

Fair Labor Standards

  • Applications must follow Fair Labor Standards which provide that all professional performers and related or supporting professional personnel employed on projects or productions that are financed in whole or in part by this grant will be paid, without subsequent deduction or rebate on any account, not less than the minimum compensation as determined by the Secretary of Labor to be the prevailing minimum compensation for people employed in similar activities.
  • No part of any project that is financed in whole or in part under this grant will be performed or engaged under working conditions that are unsanitary, hazardous, or dangerous to the health and safety of the employees engaged in a project or production. Compliance with the safety and sanitary laws of the state in which the performance or part thereof is to take place shall be prima facie evidence of compliance.

Disclosure

  • All information provided on your application may be disclosed under the Access to Public Records Act, IC 5-14-3.

Reconsideration Policy and Appeal Process

The reconsideration process is designed to review the method and fairness of the IAC decision concerning a grant application. This process is not intended to impose a different panel’s choices/judgment over the original panel’s decision. Dissatisfaction with the denial of a grant or the amount of an award is not sufficient reason for an appeal. 

Applicants may request reconsideration of a funding decision if the applicant can demonstrate:

  • The panel or review team used incorrect review criteria; and/or
  • There was influence by an IAC staff person or IAC volunteer panelist having a conflict of interest; and/or
  • Required information submitted by the applicant was withheld from consideration.

Applicants must send a formal letter to the IAC Executive Director stating the reason for reconsideration, based on one or more of the three points above, and evidence of the grounds for the appeal. The letter must be received in the IAC office within 30 days of notification of the IAC grant award in question. If deemed viable, an appeals committee, appointed by the IAC Chair, will review all requests for appeal and make recommendations to the full Commission at its next business meeting. All decisions of the Commission are final and may not be appealed further.

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