The findings and methodology are presented for the U.S. Justice Department's Office of the Inspector General's (OIG's) audit of the Office of Justice Programs' (OJP's) victim assistance formula grants sub-awarded by the California Governor's Office of Emergency Services to the Indian Child Welfare Consortium (ICWC) in Temecula, CA.
The audit encompassed four sub-grants totaling $553,386. These sub-grants were a portion of $382 million that OJP awarded to the California Governor's Office of Emergency Services (Cal OES). As of March 2013, ICWC had drawn down and expended at least $452,464 (82 percent of the four sub-grants). The audit's objective was to review performance in internal controls, drawdowns, program income, expenditures, matching, budget management, monitoring of sub-recipients and contractors, reporting sub-grant requirements, program performance and accomplishments, and post-end-date activity. The audit determined that program income was not applicable to the sub-grant. In 7 of the 10 areas tested, the audit found that ICWC was in material non-compliance with essential sub-grant requirements. There were weaknesses and deficiencies in internal controls, expenditures, matching, budget management, monitoring of contractors, reporting, and program performance and accomplishments. As of December 2013, ICWC personnel stopped responding to OIG requests, inquiries, and communication. This limited auditors' ability to complete the audit. The OIG considers ICWC's non- responsiveness as a scope limitation that affects the entire audit, but particularly areas such as the audit's ability to determine whether ICWC met program objectives related to the grant funds it received. Also affected was the testing of expenditures, matching, and b udget management. During the audit, ICWC voluntarily decided to forego receiving the full amount of its 2013 funding from Cal OES. Based on the deficiencies found by the audit, it questioned the entire amount that ICWC received. Ten recommendations to OJP are presented in this report. 6 tables and 1 figure
US Department of Justice, Office of Inspector General
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Grants and Funding
United States of America