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Audit of the Office of Justice Programs Victim Assistance Formula Grants Awarded to the California Governor's Office of Emergency Services, Mather, California

NCJ Number
Date Published
January 2016
56 pages
The methodology and findings are reported for the U.S. Justice Department's Office of the Inspector General's audit of 10 Federal grants under the Crime Victim Assistance Formula Grant Program, which were awarded to the California Governor's Office for Emergency Services (Cal OES).
The purpose of these grants, which totaled just over $382 million, is to provide funding from the Federal Crime Victims Fund to the State of California in order to improve crime victim services. The goal is to fund local community-based organizations that provide direct services to crime victims. As of June 2015, 99.6 percent of the total award had been expended. The purpose of the audit was to determine whether costs claimed under the awards were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the awards. The audit reviewed performance in the following areas: financial management; drawdowns; program income; expenditures, including payroll, fringe benefits, indirect costs, and accountable property; matching; budget management; monitoring of subrecipients and contractors; reporting; additional award requirements; program performance and accomplishments; and post-end date activity. The audit determined that program income, matching, and budget management were not applicable to the awards reviewed. The audit found that the Cal OES did not comply with essential award requirements and additional award requirements in several areas examined. Questioned grant expenditures totaled $492,428. This audit report contains 11 recommendations to the U.S. Justice Department's Office of Justice Programs (OJP), which administers the grants to Cal OES. These recommendations pertain to remedies for unallowed expenditures and steps that Cal OES should take to correct flawed policies and procedures. 12 tables and appended detailed audit methodology, schedule of dollar-related findings, Cal OES' and OJP's response to the draft audit report, and actions necessary to close the report