Audit Checklist An audit of the project may be performed before or following project completion. Listed below are some of the items the auditor will examine during the review. The grantee must have these records available in a central location ready for review once an audit date and time has been confirmed. Contact DPR’s Audits Office at (916) 657-0370 for questions about audit requirements. CONTRACTS CONTRACTS/MATERIALS/SERVICES/ EQUIPMENT RENTALS Summary list of bidders (including individual bid packages) Purchase orders/Contracts/Service Agreements Recommendation by reviewer of bids Invoices Awarding by governing body (minutes of the Payments (actual cancelled checks/warrants, meeting/resolution) bank statements and EFT receipts, etc.**) Construction contract agreement ACQUISITION contract bonds (bid, performance, payment) Appraisal Report contract change orders Did the owner accompany the appraiser? Contractor's progress billings 10 year history Payments to contractor (cancelled checks/warrants, bank statements and EFT Statement of just compensation (signed by seller) receipts, etc.**) Waiver of just compensation (if purchased below Stop Notices (filed by sub-contractors and release appraisal: signed by seller) if applicable) Final Escrow Closing Statement Liquidated damages (claimed against the Cancelled checks/warrants, bank statements and contractor) EFT receipts, etc.** (payment(s) to seller(s)) Notice of completion (recorded) Grant deed (vested to the participant) or final order of condemnation FORCE ACCOUNT LABOR* Title insurance policy (issued to participant) Authorization/work order identifying project Relocation documents Daily time sheets signed by employee and Income (rental, grazing, sale of improvements, supervisor etc.) Hourly rate (salary schedules/payroll register) Fringe benefits (provide breakdown) INTEREST Schedule of interest earned on State funds IN-HOUSE EQUIPMENT* advanced. Interest on grant advances is accountable, even if commingled in a pooled fund Authorization/work order account and/or interest was never allocated back to the grant fund. Daily time records identifying the project site AGREEMENT/CONTRACTS Hourly rate related backup documents Leases, agreements, etc., pertaining to developed/acquired property DEFINITIONS Capitalized words and terms used in this procedural guide are defined below.
Audit Checklist An audit of the project may be performed before or following project completion. Listed below are some of the items the auditor will examine during the review. The grantee must have these records available in a central location ready for review once an audit date and time has been confirmed. Contact DPR’s Audits Office at (916) 657-0370 for questions about audit requirements. CONTRACTS Summary list of bidders (including individual bid packages) Recommendation by reviewer of bids Awarding by governing body (minutes of the meeting/resolution) Construction contract agreement contract bonds (bid, performance, payment) contract change orders Contractor's progress billings Payments to contractor (cancelled checks/warrants, bank statements and EFT receipts, etc.**) Stop Notices (filed by sub-contractors and release if applicable) Liquidated damages (claimed against the contractor) Notice of completion (recorded) FORCE ACCOUNT LABOR* Authorization/work order identifying project Daily time sheets signed by employee and supervisor Hourly rate (salary schedules/payroll register) Fringe benefits (provide breakdown) IN-HOUSE EQUIPMENT* Authorization/work order Daily time records identifying the project site Hourly rate related backup documents CONTRACTS/MATERIALS/SERVICES/ EQUIPMENT RENTALS Purchase orders/Contracts/Service Agreements Invoices Payments (actual cancelled checks/warrants, bank statements and EFT receipts, etc.**) ACQUISITION Appraisal Report Did the owner accompany the appraiser? 10 year history Statement of just compensation (signed by seller) Waiver of just compensation (if purchased below appraisal: signed by seller) Final Escrow Closing Statement Cancelled checks/warrants, bank statements and EFT receipts, etc.** (payment(s) to seller(s)) Grant deed (vested to the participant) or final order of condemnation Title insurance policy (issued to participant) Relocation documents Income (rental, grazing, sale of improvements, etc.) INTEREST Schedule of interest earned on State funds advanced. Interest on grant advances is accountable, even if commingled in a pooled fund account and/or interest was never allocated back to the grant fund. AGREEMENT/CONTRACTS Leases, agreements, etc., pertaining to developed/acquired property DEFINITIONS Capitalized words and terms used in this procedural guide are defined below.
OEEF_Admin_Guide_6.23.17.docx