The grants funded three projects. One was intended to improve the transitioning of individuals between prisons, jails, or juvenile detention facilities and the community. A second project was designed to increase access to mental health and other treatment services for offenders with mental illness or co-occurring mental health and substance-use disorders. The goal of a third project was to improve the treatment options for adult offenders during periods of incarceration, parole, or court-ordered supervision after release into the community. The objective of the audit was to determine whether reimbursements claimed for costs under the awards were allowable; supported; and in accordance with applicable laws, regulations, guidelines, and the terms and conditions of the awards. Program performance was also evaluated in terms of meeting award goals and objectives, as well as achievements. Overall, the audit determined that Beaver County did not fully comply with the grant requirements examined. In addition to the reported questioned costs totaling $96,393, the audit found weaknesses in internal controls for award financial management. Although the audit found that grant-funded activities were consistent with each grant's objectives, statistical information on program performance was not always accurate or supported. Eleven recommendations target internal accounting and financial controls, statistical accuracy, and remedies for unallowed expenditures. Appendixes address objective, scope, and methodology; schedule of dollar-related findings; Beaver County's response to the audit report; Office of Justice Programs response to the report; and summary of actions necessary to close the report.