Pre-Visit Notify POC at the agency Determine if another monitor will accompany you Discuss objectives for visit w/ agency Review Grant/SOW Determine issues to discuss Choose 2 CERs to review
Pre-Visit Review high-risk ltr. (if applicable) Review last site visit report Review last quarterly report Secure directions to agency Reserve hotel and car Process BDA (if required for travel) 2-3 days prior, confirm site visit by email Bring laptop, paper, pen/pencil, & calculator
Site Visit Check List Salary / Fringe Timesheets (signed by employee and supervisor) Payroll ledgers Allocation formula
Site Visit Check List Operating Expenses Bills / Invoices / Receipts Allocation formula Payment verification Check copies General ledger Bank statements / cancelled checks Verification of internal account transfer
Site Visit Check List Equipment Expenses Bills / Invoices / Receipts Allocation formula Payment verification Check copies General ledger Bank statements / cancelled checks Verification of internal account transfer
Site Visit Check List General Contracted Services Review Contract Bills / Invoices / Receipts Payment verification Check copies General ledger Bank statements / cancelled checks Verification of internal account transfer
Key Questions to Consider: Rent / Utilities Is it a rational expense? Is an allocation formula used? How many other grants? Based on what? Who owns the building? Supplies / Ed. Exp. Is it reasonable / allowable? Is it consistent with the contract? Is it consistent with the program? Is the expense “Organizational” or “Program Specific”?
Key Questions to Consider: Telephone / Cell Phone Who is using the phone(s)? How are they involved with the grant? On the bill, when are calls being made? To whom? Other Unallowable Costs Sales tax should not be included Bank “Overdraft Charges”
“Red Flags” Uncharacteristic behavior by employees Offers of gifts, money, or other gratuities from grantees Increase in claims for reimbursement Appearance of conflict of interest by employees Unaccountable funds
“Red Flags” One person in control (e.g., no separation of duties) Altered, inadequate or missing documentation Non-serial numbered transactions Grantees living beyond their means Nepotism
Post-Site Visit Check List Post-Visit Return Car (if applicable) Complete Travel Reimbursement forms Prepare a Draft Report Give to Unit Manager for review Mail approved report to agency within 3 weeks of site visit
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