Findings, recommendations, and methodology are presented for the U.S. Justice Department's Office of the Inspector General's audit of the cooperative agreement awarded to Lamar Associates, LLC, of Albuquerque, NM, under the Office of Justice Programs' (OJP's) Tribal Youth Program Training and Technical Assistance.
The objective of the cooperative agreement was to assist the U.S Justice Department program offices and other Federal agencies in coordinating their resources used in working on initiatives, programs, and policies that impact and serve American Indian and Alaska Native youth. The audit's objective was to determine whether costs claimed under the cooperative agreement were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions. Auditing criteria are contained in the OJP financial Guide and the award documents. As of December 31, 2014, Lamar Associates had drawn down $360,605 of the total funds awarded. The audit found that Lamar Associates did not comply with essential award conditions related to the agreement's expenditures and Federal financial reports. The most significant area of noncompliance was the charging of unallowable and unsupported costs to the cooperative agreement. The audit identified $17,331 in questioned costs, including $900 in duplicated costs that were questioned for more than one reason, resulting in net questioned costs of $16, 431. Three recommendations address remedies for unsupported and unallowable direct costs, as well as changes that will ensure Federal financial reports accurately cover the designated period. 2 tables and appended audit objective, scope, and methodology; schedule of dollar-related findings; stakeholder responses to the audit draft report; and analysis and summary of actions necessary to close the audit report