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<br />40 <br /> <br />Audit Checklist <br />An audit of the project may be performed before or following project completion. The GRANTEE must retain and make <br />available all project related records for five years following project termination or final payment of grant funds. Listed <br />below are some of the items the auditor will examine during the review of your records as applicable. It is the <br />responsibility of the GRANTEE to have these records available in a central location ready for review once an audit date <br />and time has been confirmed. If you have any questions regarding these documents, you may contact the State <br />Department of Parks and Recreation Audits Office. <br /> <br />CONTRACTS <br /> Summary list of bidders (including individual bid <br />packages) <br /> Recommendation by reviewer of bids <br /> Awarding by governing body (minutes of the <br />meeting/resolution) <br /> Construction contract agreement <br /> CONTRACT bonds (bid, performance, payment) <br /> CONTRACT change orders <br /> Contractor's progress billings <br /> Payments to contractor (cancelled checks/warrants, <br />bank statements and EFT receipts**) <br /> Stop Notices (filed by sub-contractors and release if <br />applicable) <br /> Liquidated damages (claimed against the contractor) <br /> Notice of completion (recorded) <br /> <br />IN-HOUSE EMPLOYEE SERVICES* <br /> Authorization/work order identifying project <br /> Daily time sheets signed by employee and supervisor <br /> Hourly rate (salary schedules/payroll register) <br /> Fringe benefits (provide breakdown) <br /> <br />IN-HOUSE EQUIPMENT* <br /> Authorization/work order <br /> Daily time records identifying the project site <br /> Hourly rate related backup documents <br /> <br />MINOR CONTRACTS/MATERIALS/SERVICES/EQUIPMENT <br />RENTALS <br /> Purchase orders/Contracts/Service Agreements <br /> Invoices <br /> Payments (actual cancelled checks/warrants, bank <br />statements and EFT receipts **) <br /> <br />ACQUISITION <br /> Appraisal Report <br /> Did the owner accompany the appraiser? <br /> 10 year history <br /> Statement of just compensation (signed by seller) <br /> Statement of difference (if purchased above <br />appraisal) <br /> Waiver of just compensation (if purchased below <br />appraisal: signed by seller) <br /> Final Escrow Closing Statement <br /> Cancelled checks/warrants, bank statements and EFT <br />receipts, [payment(s) to seller(s)] <br /> GRANT deed (vested to the participant) or final order of <br />condemnation <br /> Title insurance policy (issued to participant) <br /> Relocation documents <br /> Income (rental, grazing, sale of improvements, etc.) <br /> <br />INTEREST <br /> Schedule of interest earned on State funds advanced <br /> Note: Interest on grant ADVANCES is accountable, <br />even if commingled in a pooled fund account and/or <br />interest was never allocated back to the grant fund. <br /> <br />AGREEMENT/CONTRACTS <br /> Leases, agreements, etc., pertaining to <br />developed/acquired property <br />* Estimated time expended on the projects is not acceptable. Actual time records and all supporting <br />documentation must be maintained as charges are incurred and made available for verification at the time <br />of audit. <br />** Front and back if copied. <br />204