A Performance Audit of the Granite Community Council
February 24, 2026
Report Highlights
Gaps in Expense Source Documentation Limit Verification of Compliance with County Ordinance 02.56.080
Our review identified opportunities to strengthen Granite Community Council’s (GCC) documentation practices for County contributions so that the County can verify whether County contributions were used for authorized purposes.
Incomplete Supporting Documentation: GCC members are required to submit invoices or written explanations to support reimbursement requests.
- Two of 24 (8%) expenses were not fully supported by receipts. The remaining 22 (92%) samples were supported by receipts.
- Incomplete documentation limits financial oversight and makes it difficult to confirm that expenses were accurate, allowable, and used for approved community purposes.
Cash Prize Documentation: One reimbursement for $183 included $90 in cash for the 2024 Fall Festival. The $90 was distributed as a cash prize. We found:
- GCC did not maintain documentation showing how the $90 was distributed
- No cash log was kept identifying who handled or received the funds.
- Without a documented chain of custody, management cannot verify that the funds were in accordance with County contribution requirements. This also increases the risk the funds will not be used for their allowed purpose, but may lead to misuse through fraud, waste, and abuse.
