Financial Audit and Monitoring Review Record Checklist

All Federal and State Grants General Information Record Checklist:

1. Approved Budget and Multidistrict Agreements.
2. All Budget Amendments and Waivers.
3. The detailed general ledger for the year being audited and subsequent year.
4. Invoice billings for the year under audit and for the subsequent year.
5. The district’s work papers or supporting documentation for the grant(s).
6. Payroll distribution or teacher/class schedules.
7. Time distribution sheets, hourly time sheets, and contractual agreement(s).
8. Quarterly and Final Expenditure reports.
9. A-133 Single Audit Report if applicable
10. District’s grant or program file/s and other supporting documentation and correspondence for the grant or program in review.
11. Enrollment and Attendance records as applicable.

Resources