skip navigation
About UsNews CenterGrants/FundingPartnershipsResourcesFor CongressTraining & TA
OJP Topics

Chapters:

3.19 Audit Requirements

Top Audit Findings (Fiscal Year 2012)

Below are the most common findings from audits of DOJ awards in Fiscal Year 2012, the most recent year for which this information is available. We provide these findings to make you aware of some areas to monitor closely in managing your award so that you are in compliance with all requirements and your own audits go smoothly.

Top Audit Findings (Fiscal Year 2012)
1 Internal control procedures were not documented or needed improvement.
2 Accounting procedures were not documented or needed improvement.
3 Payroll procedures were not documented or needed improvement.
4 Award recipient did not meet special condition regarding obligations, expenditures, and drawdowns.
5 The Federal Financial Report (FFR) not accurate (calculation errors).
6 Inventory procedures were not documented or needed improvement.
7 Subrecipient monitoring procedures not documented or needed improvement.
8 Verification regarding suspension and debarment not performed or not properly documented.
9 Accounting system inadequate or not effectively utilized when accounting for award funds.
10 Federal Financial Reports not submitted timely.