Financial records are regularly audited. The College Business has overall audit responsibility for the College and the Chief Financial Officer is the operational point of contact for all audits. The College Business Office has primary responsibility for all financial records of the grant award. The Grants Development Office will maintain the Grant Award, time and effort, match records. The College Business Office maintains records for salaries, payroll documents, purchase requisitions and orders, and other primary documents. The College Business Office has determined five compliance requirement areas that it will review closely: 1) Activities Allowed/Un-allowed and Allowable Costs, 2) Cash Management, 3) Eligibility, 4) Reporting, and 5) Sub-recipient Monitoring (if applicable). The Grants Development Office employees are required to be available to meet with auditors of projects for which they have responsibility. However, no external auditors may examine records or interview staff within any campus department or unit without coordinating with the Grants Development Office and the College Business Office.