This document presents the objectives, results, and recommendations of the STOP School Violence grants awarded to the Lockport City School District in New York; it also includes four Appendix documents with more details of the audit and official responses.
This paper presents the results and recommendations from an audit of grant funds used by the Lockport City School District (LCSD) for the STOP School Violence Grant Program. The audit’s objectives were to assess whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the award. The audit also aimed to determine whether the LCSD demonstrated satisfactory progress towards achieving program goals and objectives. The audit’s results demonstrated that LCSD generally showed acceptable progress towards achieving the grants’ stated goals and objectives, and failed to identify significant concerns regarding LCSD’s grant financial management, budget management and control, drawdowns, and federal financial reports. The auditors did, however, find that LCSD included inconsistent or duplicate data in grant progress reports and failed to obtain or retain time and effort reports for consultant costs. The audit report contains two recommendations for the Office of Justice Programs. It also includes an appendix with details about the audit’s objectives, scope, and methodology, and three appendixes with Draft Audit Report responses from LCSD, OJP, and the Office of the Inspector General.