After the district submits a final payment request, the Office of Grants Administration (OGA) will review the submission and request any additional information necessary to process the request.
OGA prepares a final grant calculation and transmits the grant file to the DAS School Construction Audit Team.
See Audit Requirements for School Construction Grants Bulletin for a list of audit requirements.
What Happens During This Step
The Audit Team will send an engagement letter to the district to schedule the audit.
Purpose of Audit
The Audit Team will review eligible project costs, previously issued grant payments, supporting documentation, and approved change orders and contract amounts in order to:
- Determine compliance with Chapter 173;
- Verify that grant funds have been expended in accordance with the educational specifications for the project;
- Verify expenditures submitted for reimbursement are fully supported by appropriate documentation; and
- Determine whether project costs are eligible for reimbursement.
Scope of Audit
This audit will review project expenditures and other data used to calculate the school construction grant and will include:
- Analyzing, on a test basis, records and documentation maintained by the district;
- Reconciling project costs reported on Form DAS-1049F to the general ledger, and/or subsidiary ledgers; and
- Analyzing ineligible and limited eligible items as warranted.
Next Step
The Audit Team will issue an Audit Report with their findings to both the district and the OGA. OGA will then complete processing the final grant application based on the audit findings in this report.
Learn more about the audit process on the School Construction Project Closure and Audit page .
