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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 />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 />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 />IN-HOUSE EQUIPMENT* <br />Authorization/work order <br />Daily time records identifying the project site <br />Hourly rate related backup documents <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 />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 />INTFRFST <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 />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 />.s <br />