Clarification
I’d like to clarify the scope of the proposed/potential audit.
While I appreciate enthusiasm and ideas for future improvements, the proposed simplified audit is strictly limited to a resource efficiency assessment.
Specifically:
- Examine grantees’ budgets and cost breakdowns
- For example, wrt to the auction module, evaluate the justification for the $150,000 allocation.
- Assess any premium labor costs and their rationale.
- Review pricing structures (hourly rates vs. flat fees) and their appropriateness.
- Identify any additional costs (e.g., auditing fees, GTM fees) included in the approved grant amounts.
Please note that this audit is not intended to recommend process improvements or alternative methodologies at the present time. The focus is strictly on:
- Actual expenditures
- Reasoning behind costs
- Negotiation processes
- Justification of expenses
The primary objective is to determine whether AADAO has overpaid or underpaid based on market standards and provided services.
We will not be exploring potential efficiency gains or suggesting operational changes at this time.
Such considerations are valuable for future engagements but fall outside the scope of the proposed audit I have in mind.