This report presents the methodology and findings of the U.S. Justice Department's Office of the Inspector General's audit of the Office of Justice Programs'(OJP's) grants to Jobs for Delaware Graduates, Inc. (JDG) in the years 2009 and 2010.
Grant funding for JDG was for graduation and school-to-work transition programs within middle schools and high schools throughout Delaware. The audit found that the majority of grant funding (over 86 percent) was used to pay JDG classroom specialists, who provided services to middle and high school students attending 24 Delaware schools; however, JDG did not fully comply with essential award requirements in the areas examined, including grant financial management, budget management and control, grant expenditures, financial and programmatic reporting, and program performance and accomplishments. The audit identified $82,809 questioned costs and presented seven recommendations to OJP regarding the use of award funds. Significant deficiencies included the lack of accurate and reliable progress reporting, which prevented an evaluation of the JDG program performance and the failure to comply with budget management and general grant administration internal-control deficiencies. The recommendations to OJP include the remedying of $39,600 in unallowable personnel and fringe benefit expenditures, as well as $43,209 in unallowable expenditures that resulted from a flawed and non-compliant cost-allocation methodology. Other recommendations to OJP pertain to its monitoring of JDG's efforts to correct administrative weaknesses and other areas of non-compliance with grant requirements. A statement of the audit's objective, scope, and methodology is appended. 4 tables