Sample Testing Grids
The Ohio Department of Health (ODH) and Ohio Department of Mental Retardation and Developmental Disabilities (MRDD) have generously shared with us testing grids used in their annual internal control reviews. We hope that you will find them to be a valuable resource in the creation of your own annual testing documentation.
These grids have been developed to address specific control issues within OHD and MRDD, therefore, you may need to tailor them for your agency. Nonetheless, we hope you find them to be useful examples in developing your own tests. In addition, your agency may have additional control issues that are not addressed through these examples. They are not intended to be comprehensive guidelines for your agency, but rather give you a template from which to work.
Ohio Department of Health
Chapter 1: Budgeting, Accounting and Reporting Test of Budget Expenditure Change Procedures
- Expenditure Adjustment - ADJ
- Expenditure Adjustment - GAD
- Expenditure Adjustment - Journal Entry Form
Chapter 2: Purchasing, Contracting, and Leasing
Chapter 4: Personnel and Payroll
Chapter 5: Property, Equipment and Inventory
- Test of Buying and Tagging Equipment Procedures
- Test of Inventory Control Procedures - Part 1: Desktop and Laptop Computers
- Test of Inventory of Desktop and Laptop Computers: Inventory to Salvage
- Test of Inventory of Desktop and Laptop Computers: Request of Computer to Program Delivery
Chapter 6: Revenues and Receivables
Chapter 8: Grant Administration
Ohio Dept of Mental Retardation and Developmental Disabilities
- Appropriated Funds
- Asset Control and Valuation
- Audit Process
- Change Employee Pay
- Contracts
- Employee Injury Files
- Expense Reimbursement
- Invoice and Voucher Preparation
- PAWS Error Correction
- PAWS Processing
- Payment Card Reconciliation
- Personnel Files
- Petty Cash
- Procurement and Requisition
- Revenue Verification
- Sampling and Documentation Form
- Subgrants
- Time Attendance Reporting
