The Coordinating Board's Technology Workforce Development (TWD) Grants Program Advisory Committee has not established a set format for internal audit reports for TWD grants. TWD wishes to provide the internal auditors maximal flexibility in adopting a format that provides the best means for improving conditions at their institutions. However, audit reports shall include these items:

1. List of projects audited including project number and project leader(s).Body
   Project numbers are posted on the TechWorkforce web page on the Award Distribution Schedules for TWD 2002, 2003, 2005, 2006
2. Scope: list of audit objectives and period of time covered.
3. Methodology.
4. Results or observations: findings, recommendations, and management responses; each finding should identify the grant(s) by project number and project leader.
5. Management actions taken, up to the audit report date, as well as planned management actions. (Include name and contact information for the responsible party and an expected implementation date.)
6. Management actions taken, up to the audit report date, as well as planned management actions. (Include name and contact information for the responsible party and an expected implementation date.)
7. Conclusions.
8. Contact information of project leaders and responsible parties.

Audit Objectives

• Verify that the institution and the department follow the grant conditions. Grant conditions and restrictions may vary for different competition years and are posted on the TechWorkforce web page.
• Verify the integrity of the management control system.
• Verify that the department compiled its enrollment data ("TWD Roster") according to the definitions in the Program Announcement.
• Verify that the project leader employed strategies outlined in the project proposal and project reports according to proposal budget.
• Verify that personnel appointed to the grants actually worked on the grants.
• Verify that all expenses were governed by use of the proper procurement procedures in compliance with statute.
• Verify that the institution and the department uses equipment purchased with grant funds on the grant and that the needs of the grant justified the purchase.
• Verify that federal expenditures reported to the Coordinating Board were expended as reported and in the time frame given by the reports.
• Verify that travel paid from grant funds is actually related to grant activities and conforms to state guidelines.
• Verify that the grantee received approval from the Coordinating Board for budget transfers in excess of those authorized by grant conditions.
• Verify that increased formula funding resulting from increased undergraduate enrollment resulting from this program is passed on to the appropriate college or department. Possible audit steps would verify:
  1. that the responsible persons at the grantee department are tracking enrollment changes and did establish which increases, if any, they can contribute to the TWD grant, and
  2. that the finding of verified increases was communicated to the institution’s office for formula funding distribution, and
  3. that those responsible for formula funding distribution allocated additional funds or benefits to the grantee department accordingly and by which means or methods.

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