Grant audits: evidence donors actually ask for
Grant audits stall when the trail from approved budget to payment is incomplete. Donors ask for the same files, in the same order, every year.
Have these ready
- Approved budget and any documented revisions
- Budget versus actual with explanations for variances
- Procurement files: quotes, evaluation, contracts and payment vouchers
- Payroll listings that match staff charged to the grant
- Bank statements and reconciliations for project accounts
Why it matters
When this file exists, fieldwork is about eligibility and classification, not reconstruction. If the trail is not there, we will say so early rather than stretch the calendar. Read grant assurance or write to the firm. Also see the board pack note.