Audit Objectives Make sure recipient adhered to its conflict-of-interest policy. Suggested Audit Procedures 1. Verify existence of a written policy and adherence to it. 2. Verify written policy does not contradict anything in the Grant Agreement. 5. Eligibility Compliance Requirements Per G.S. 143B-238: The following are eligible grant recipients: A State agency, a local government, or a non-profit whose primary purpose is the conservation, preservation, or restoration of our State’s cultural, environmental, or natural resources. Audit Objectives Determine whether the recipient meets the above qualifications. Suggested Audit Procedures Determine that the recipient is an eligible entity. 6. Equipment and Real Property Management Compliance Requirements The Grant Agreement between CWMTF and the grantee specifies equipment and real property management guidelines. Often when CWMTF participates in the purchase of property interests, it requires that the grantee convey a conservation easement on the property to the State of North Carolina. If so, further real property management guidelines are contained in the conservation easement. Objectives Make sure recipient is in compliance. Suggested Audit Procedures Review recipient documentation to see that it adheres to the requirements found in the Grant Agreement. 7. Matching Compliance Requirements The Grant Agreement between CWMTF and the grantee specifies requirements for matching. The recipient match is ordinarily either spelled out in the Scope of Work, Budget, or in the section of the Grant Agreement. “Agreement” Audit Objectives Ensure compliance with Grant Agreement requirements.
Audit Objectives Make sure recipient adhered to its conflict-of-interest policy. Suggested Audit Procedures 1. Verify existence of a written policy and adherence to it. 2. Verify written policy does not contradict anything in the Grant Agreement. 5. Eligibility Compliance Requirements Per G.S. 143B-238: The following are eligible grant recipients: A State agency, a local government, or a non-profit whose primary purpose is the conservation, preservation, or restoration of our State’s cultural, environmental, or natural resources. Audit Objectives Determine whether the recipient meets the above qualifications. Suggested Audit Procedures Determine that the recipient is an eligible entity. 6. Equipment and Real Property Management Compliance Requirements The Grant Agreement between CWMTF and the grantee specifies equipment and real property management guidelines. Often when CWMTF participates in the purchase of property interests, it requires that the grantee convey a conservation easement on the property to the State of North Carolina. If so, further real property management guidelines are contained in the conservation easement. Objectives Make sure recipient is in compliance. Suggested Audit Procedures Review recipient documentation to see that it adheres to the requirements found in the Grant Agreement. 7. Matching Compliance Requirements The Grant Agreement between CWMTF and the grantee specifies requirements for matching. The recipient match is ordinarily either spelled out in the Scope of Work, Budget, or in the “Agreement” section of the Grant Agreement. Audit Objectives Ensure compliance with Grant Agreement requirements.
DNCR-5-2017.docx