Financial records are regularly audited. The College Business has overall audit responsibility for the College and the VP of Administration and Finance 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 Office will maintain the Grant Award, and request Personnel and Activity Reports, and match records from the Grant Coordinator as needed. 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 Coordinator and other grant project staff are required in rare circumstances 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 Office and the College Business Office.