Currier Gallery d/b/a Currier MuseumNon-Profit

Federal Agency: U.S. Department of the Treasury Award Name: Coronavirus Relief Fund Program Year: 2020 Assistance Listing Number: 20.019 Compliance: Reporting Finding Type: Significant deficiency over compliance Criteria: Management was responsible for submitting timely and accurate reporting based on the terms of the grant agreement. Condition: During compliance testing, it was identified that certain information included in the final report was not accurate based on the definitions of the grant agreement. Context: The loss of revenue amount reported was not accurate. Cause: The supporting documentation retained that calculated lost revenues had certain mathematical errors or inaccuracies between the financial information used in 2019 and 2020. Additionally, management did not include certain other sources of Coronavirus relief funding within the calculation as defined in the grant agreement. Effect: As a result of the condition, the Museum?s required reporting for this grant was misstated, however during the audit management of the Museum was able to recalculate the appropriate lost revenues and in conclusion report that there were enough losses to charge to this federal award received. Recommendation: In the future, the Museum should ensure it implements appropriate processes and controls to ensure compliance with reporting requirements and a review is performed prior to submission to the awarding agency.

Federal Agency: U.S. Department of the Treasury Award Name: Coronavirus Relief Fund Program Year: 2020 Assistance Listing Number: 20.019 Compliance: Activities Allowed and Unallowed and Allowable Costs/Cost Principles Finding Type: Significant deficiency over compliance Criteria: Management is responsible for maintaining adequate records for salaries and other payroll related costs charged to federal awards that accurately reflect the work performed. Condition: During compliance testing, it was identified that salaries and other payroll related costs were charged to a grant, which were allowable activities and costs to be charged. However the salaries and other payroll related costs were calculated by management after the original grant period ended (December 31, 2020) and charged to the grant as allowable activities and costs based on an estimated allocation of time rather than actual time incurred as employees did not track their time specific to this grant during the grant period. Context: The payroll costs charged to the grant were not based on detailed time records tracked by each employee but rather were based on management?s estimates and allocation of time during the grant award period. It was concluded on that the payroll costs charged were appropriately incurred under the grant, however records could have been more robust. The grantor accepted the payroll costs charged to the grant as appropriate. Cause: The Museum had limited time to put processes and controls for tracking detailed time records in place to administer this grant given the time period between when the Museum was awarded the funding and when the funds were required to be spent by. Additionally, the Museum?s current controls in place were not appropriate to address the compliance requirement of charging salaries and other payroll costs given the Museum has historically rarely received federal grants that allowed for these costs to be charged. Effect: As a result of the condition, the Museum?s expenditures charged to this grant for salaries and other payroll costs were not based on detailed time records tracked by each employee but rather were based on management?s estimates and allocation of time during the grant award period. The grantor accepted the payroll costs charged to the grant as appropriate. Recommendation: This was a one-time grant, therefore this is not expected to be a finding in the future for this program. In the future, the Museum should ensure it implements appropriate processes and controls to ensure detailed time records are kept by employees, reviewed by management, tracked for allowable activities and costs and appropriately charged to a grant. Views of responsible parties: Management acknowledges the finding and will ensure appropriate tracking of time records in the future. Note that this was a one-time grant.