What records should be maintained to audit a school construction project?
Refer to the FORM SCG-3075 Audit Requirements Bulletin for a complete list of documents. The following list describes some of the required documents:
- General Ledger
- Invoices/Final Invoices for all contractors for the project
- Bid documents
- Bid tabulation sheets
- Code sheets showing “Building Area for Grant Calculation”
- Schedule of project costs
- Enrollment projections
- All change orders
- All change order summary sheets
- Contracts for all contractors involved in the project
- Building committee meeting minutes
