Appendix B - Methodology
| Methodology | Purpose |
|---|---|
| Interviews | Interviews were conducted with current and former Program staff and with members of the advisory committee. Interviews were conducted to gather information about the program and its activities, to ensure proper understanding of application of controls, and to validate audit observations. |
| Documentation review | Documentation reviews were conducted supporting each of the audit’s three objectives. The audit team examined applications, scoring information, meeting minutes, approvals, payment information, funding agreements, organization reports and financial claims, and correspondence documentation. |
| File review | Three separate file reviews were conducted to assess controls over applicant assessments, payments, and monitoring activities. The file reviews included both approved and denied applications. |