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Regional Arts Partner Eligibility

Location Partner must be located within the region to be served

Organization may be either a unit of local government or a private, nonprofit Indiana corporation with IRS tax-exempt status

Good Standing must be in good standing with the State of Indiana and the Indiana Arts Commission. A RAP that is not in good standing will need to discuss and resolve the issue (or issues) with the IAC or appropriate state agency. Good standing with the IAC and State includes, but is not limited to: applications, records, reporting, core service requirements, and eligibility standards.

IAC Values Willingness to share and support the IAC’s vision, mission, and values and embrace the charge as stewards of public dollars including, but not limited to: accountability, transparency, communication.

Operations The organization should operate consistent with IAC “best practices” for governance and management and have the capacity to designate personnel with appropriate education and skills to manage service.

Provide Services Each Partner will provide services including grantsmaking and information and referral within a specific multi-county region, determined jointly by the IAC and the Partners. See RAP Core Service Responsibilities and Requirements for a complete list of service requirements.

IAC Representation Willingness to serve as IAC representatives on the local level for all IAC programs, policies, and initiatives. 

Data/Information Management Willingness to provide the IAC with all requested organizational and re-granting information in a timely, consistent, and thorough manner. 

Regional Arts Partner Audit and/or Agreed Upon Procedures Requirement

The Indiana Arts Commission no longer requires its grantees to submit an annual, independent, organization-wide audit. However, if an organization meets the following criteria, the State Board of Accounts’ (SBoA) may require an audit.

  • 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. 

Regional Arts Partners not required by the State of Indiana to submit an annual audit must instead submit an Agreed Upon Procedures report conducted by an auditor. Further, Regional Arts Partners who opt to engage an auditor for a full audit, must address all agreed upon procedures in the audit. The Agreed Upon Procedures report or audit must be submitted annually within six months of the organization’s fiscal year end.

Required Agreed Upon Procedures Engagement

The Indiana Arts Commission has developed a list of “Agreed Upon Procedures” to be performed by an outside firm.  Applying these terms does not constitute an audit as defined by Generally Accepted Accounting Principles; therefore, the firm will not express an opinion. They will however submit a report listing the procedures performed and their findings. The objective of this limited external review is to assist the Indiana Arts Commission in monitoring the disbursement of public funds.

The objectives are to ascertain the following:

  • That all Regional Block Grant “re-grant” funds awarded to the Regional Arts Partner are placed into a restricted fund and utilized for the purpose to which they were awarded,
  • Verifies that “Regional Block Grant” (RBG) re-grant funds are awarded to selected regional grantees up to the amount to which they were awarded; and
  • All un-used funds are returned to the Indiana Arts Commission.