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Audit of the Office of Juvenile Justice and Delinquency Prevention Multi-State Mentoring Initiative Grants Awarded to Amachi, Inc., Philadelphia, Pennsylvania

NCJ Number
Date Published
December 2016
57 pages
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) Office of Juvenile Justice and Delinquency Prevention's Multi-State Mentoring Initiative grants awarded to Amachi, Inc. (Amachi) for the purpose of improving mentoring programs for underserved youth at risk of academic failure, truancy, and adjudication.
The audit's objective was to determine whether the reimbursements claimed for award-funded costs were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and the terms and conditions of the awards. The audit also assessed Amachi's performance in meeting program objectives and overall award-related accomplishments. Generally, the audit determined that Amachi has not complied with all of the OJP Financial Guide requirements tested. Specifically, it did not implement an adequate accounting system or award administration procedures; charged unreasonable, unallowable, and unsupported award expenditures; engaged in a conflict of interest by making $28 3,522 in sub-recipient expenditures to an organization for which Amachi's President served as chairman of the board of directors and acting Chief Executive Officer; did not have written sub-recipient monitoring policies and procedures or adequate monitoring practices; did not meet sampled award objectives; did not implement an adequate accounting system in preparing financial reports; submitted inaccurate progress reports; did not implement adequate cash management policies and procedures; and did not comply with sampled award special conditions. These deficiencies resulted in the audit's questioning of $ 2,242,686 of the $2,834,080 award expenditures as of October 2015. The audit's recommendations to OJP are intended to remedy questioned costs and ensure that Amachi implements and adheres to required policies and procedures. 4 tables and appended supplementary and detailed data