NCJ Number
249193
Date Published
September 2015
Length
49 pages
Annotation
This report presents the findings and methodology of an audit of the four grants awarded by the Office of Justice Programs (OJP) of the U.S. Justice Department to the National Indian Justice Center (NIJC) for the purposes of designing and delivering legal education, research, and technical assistance programs intended to improve the quality of life for Native communities and the administration of justice in Indian Country.
Abstract
The audit's purpose was to determine whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions. The audit found that the NIJC has not complied with essential award conditions related to financial controls, the use of funds, contract management, budget management, Federal financial reports, and performance. This report provides 10 recommendations to OJP that will improve the NIJC's management of the grant awards. One recommendation is that OJP ensure that NIJC completes, approves, and implements its written policies and procedures, so as to enable effective control over authorizations, vendor competition, and inventory management. Another recommendation is to remedy the $304,411 in unallowable costs related to specified issues, as well as another $369,418 in specified unallowable expenditures. As of March 2015, the NIJC had drawn down $2,160,372 of the total grant funds awarded. The audit examined the NIJC's policies and procedures, accounting records, and financial and progress reports. 4 tables and appended OJP and NIJC responses to the audit draft report