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Office of Justice Programs Edward Byrne Memorial Discretionary Grants Awarded to the Baltimore City Health Department, Baltimore Maryland, Audit Report GR-30-12-004

NCJ Number
Date Published
August 2012
36 pages
This report presents the results of the U.S. Department of Justice's audit of the Edward Byrne Memorial Discretionary Grant funds awarded to the Baltimore City Health Department in Baltimore, MD.
To date, the Baltimore City Health Department has received almost $2.5 million in grant funds to initiate and continue its neighborhood-based, anti-violence program called "Safe Streets." This audit was conducted to determine whether department officials used grant funds for costs that were allowable, supported, and in accordance with applicable laws, regulations, and the terms and conditions of the grants. Major findings from the audit include the following: 1) the city needs to strengthen its financial system controls so that future grant expenses are allocated to and tracked by the correct accounting code; 2) the city needs to implement procedures that ensure future financial reports are accurate in that they agree with the official accounting records; 3) the department incorrectly drew down from the 2005 grant $24,746 in excess of general ledger expenditures; 4) the department did not have adequate supporting documents for $24,735 of 2005 grant expenses and $13,619 in 2009 grant expenses; and 5) the department spent $6,157 of 2005 grant funds on unallowable costs. A set of recommendations for improving the department's use of grant funds are included in the report. Appendixes