NCJ Number
250222
Date Published
August 2016
Length
25 pages
Annotation
The U.S. Justice Department's Office of the Inspector General (OIG) reports on the methodology and findings of its audit of grants and cooperative agreements awarded by the Office of Justice Programs' agencies to the University of North Dakota (UND) under the Native Americans Into Law (NAIL) program, which assists efforts to recruit and retain Native American law students by providing scholarship, mentoring, and support programs.
Abstract
The audit's objective was to determine whether costs claimed under the awards were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions. This was done by assessing the following areas of award management: financial management, expenditures, budget management and control, drawdowns, Federal financial reports, and program performance. As of January 12, 2016, UND had drawn down $2,369,862 of the total funds awarded. The audit found that UND did not comply with essential award conditions related to the use of funds and Federal Financial Reports. It charged unallowable travel and overtime to the awards and did not consistently report quarterly indirect cost information in the Federal Financial Reports. Questioned costs amounted to $2,191. This report presents two recommendations to OJP intended to remedy the unallowable costs and coordinate with UND to update its financial management policies and procedures. 2 tables and appended audit methodology, schedule of dollar-related findings, and UND and OJP responses to the draft report