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Audit Requirements

Top Audit Findings (Fiscal Year 2010)

Below are the most common findings from audits of DOJ awards in Fiscal Year 2010, 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 2010)
1 Accounting procedures were not documented or needed improvement.
2 Internal control procedures were not documented or needed improvement.
3 Payroll procedures were not documented or needed improvement.
4 Inventory procedures were not documented or needed improvement.
5 Recipient staff were not adequately trained in Generally Accepted Accounting Principles or Government Accounting Responsibilities.
6 The Federal Financial Report (FFR) amounts did not reconcile to the recipients accounting system.
7 The Schedule of Expenditures of Federal Awards (SEFA) was not accurate or did not reconcile to accounting records.
8 Subrecipient monitoring was not being conducted.
9 Financial or other program reporting requirements were not filed accurately or in a timely manner.
10 There was no documentation to support accounting transactions, journal entries, or costs.
11 Cash was drawn in excess of amounts needed for immediate disbursement.