Go

Auditing

Most Common Audit Findings

  1. Untimely ACJC Financial/Program Reports
  2. Inadequate time/effort reports, missing timesheets or lack of required signatures
  3. Inaccurate Financial Quarterly Reports. Reports do not match Finance records
  4. Unallowable/Inappropriate charges
  5. Funds are not separated or in sub-accounts
  6. Incomplete or non-existent equipment log

What to expect from an ACJC Financial Review:

  1. An initial letter will be sent to the agency head and project official scheduling the visit
  2. Records will be reviewed for compliance with internal policies, federal and/or state regulations and the grant agreement
    Example of items to be reviewed:
    • Deposits
    • Equipment purchases
    • Supplies and Operating Expenses
    • Required Matching Funds
    • Timesheets and payroll records
    • In State and Out of State Travel
    • Confidential Funds (if applicable)
    • Any other items related to the Grant
  3. Upon completion of the review an exit interview will be conducted with staff
  4. The ACJC program manager will send a letter of Compliance or Corrective Action Plan addressing any deficiencies.


Checklist for ACJC Financial Review
Use this to prepare for your ACJC Financial Review (PDF)


OJP Financial Guide
Office of Justice Program guide and manual


Travel Policy
State of Arizona Travel Policy, see sections 2d-01 thru 2d-04.


OMB Circulars
Office of Management and Budget administrative requirements and cost principals.


ACJC Grants Manual
Arizona Criminal Justice Commission Grants Manual (PDF)


Auditor General (Audits) - Auditor
This page shows some of the county single audits prepared by the auditor general.


General (Manuals - UAMAC)
Various financial manuals required by the Auditor General.


Records Retention
The record retention policy from the Dept. of Library and archives. See Records Management Manuals


Excluded Parties List
Federal web-site utilized to verify if vendors are eligible for reimbursement with a federal grant (suspended or debarred).


ACH payment look-up
Verify ACH payment by State Agency received from.