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3.19 Audit Requirements

Top Audit Findings (Fiscal Year 2016)

Below are the most common findings from audits of DOJ awards in Fiscal Year 2016, the most recent year for which this information is available. These findings are provided to make recipients aware of some areas to monitor closely in managing their award so that they are in compliance with all requirements and their audits go smoothly.

Top Audit Findings (Fiscal Year 2012)
1 Procedures not documented or need improvement.
2 Special conditions not met by grantee.
3 Federal Financial Reports (FFR) not accurately prepared.
4 Debarment and Suspension - verification not performed or not properly documented.
5 Federal Financial Reports (FFR) not submitted timely.
6 Accounting system inadequate or not effectively utilized to account for grant funds.
7 Excess cash-on-hand.
8 Subrecipient monitoring not being conducted.
9 Federal Financial Reports (FFR) amounts did not reconcile to grantee's accounting system.
10 Progress reports not timely submitted.