2002 Construction Audit Guide - 6th Edition

BOARD OF CORRECTIONS MEMBERS
OVERVIEW AND PURPOSE OF MANUAL

• Quick Reference of Key Submittals
• Federal Law and Regulation
• State Law and Regulation
• Allowable Projects
• Board of Corrections
• Grant Award and Encumbrance of Funds

PRECONTRACTUAL REQUIREMENTS

• County Board of Supervisors Assurances
• Architectural and Construction Specification Submittals
• Environmental Reports
• Exemption Statement
• Construction Agreement, Bonds/Insurance, and Notice to Proceed
• County Submittals for State Grant Contract Development

GRANT CONTRACT REQUIREMENTS

• General
• No Supplanting
• On-Site and Off-Site Costs
• Use of Grant and Cash (Hard) Matching Funds - Allowable and Disallowable Costs
• In-Kind (Soft) Matching Funds - Allowable Costs
• Equal Employment Opportunity Plan (Federal Funds Only)
• Budget/Program Modification and Grant Contract Amendment
• Submittal of Progress Reports and Invoices for Reimbursement
• Submittal of Final Project Summary
• Withholding of Disbursement
• Recordkeeping and Accounting
• Project Monitoring and Access to Site/Records
• Audit Requirements

The forms that are contained in the following appendices and exhibits are Microsoft Word documents with "fill-in" fields. Use the tab key to navigate through the forms. The forms are "protected" so you will not be able to make changes to parts of the forms that are not "fill-in" areas.  If you need to change the text in the "non-fill-in" areas, choose "unprotect document" from the Tools menu; make the change, then save and "protect" the form before you fill in the form.

Appendix A

• Quarterly Fiscal Invoice and Progress/Final Report Form (Form 109) and instructions

Appendix B

• County Transmittal Form

Appendix C

• Construction Grant Contract
• Standard Board State and County Grant Contract Page 1, Page 2 (boilerplate language)

Appendix D

• Team Data Sheet (Form 107)

Appendix E

• Construction Specification Institute (CSI) Divisions

Appendix F

• Budget Modification Request Form (Form 110)

Appendix G

• Site Monitoring Report

Appendix H

• Audit Guide and Requirements 
• Illustrative Auditor's Reports
  • Exhibit A
  • Exhibit B
• Illustrative Financial Statement and Schedules
• Exhibit C
• Exhibit D
• Exhibit E
• Exhibit F
• Exhibit G
• Illustrative County Representation Letters
  • Exhibit H
  • Exhibit I
  • Exhibit J
  • Exhibit K