Findings, recommendations, and methodology are presented for the U.S. Justice Department's Office of the Inspector General's audit of grants awarded to the County Sheriffs of Colorado, Inc. (CSOC) under the Developing and Enhancing Statewide Automated Victim Information and Notification (SAVIN) Program, which is administered by the Bureau of Justice Assistance (BJA).
The purpose of the SAVIN awards to the CSOC was to implement and improve an automated service that tracks the custody status of offenders in jail and notifies victims of changes in offenders' legal and processing status. The objective of the audit was to determine whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and the awards' terms and conditions. The audit assessed performance in the areas of financial management, expenditures, budget management and control, drawdowns, Federal financial reports, and program performance. Performance was measured according to the Office of Justice Programs (OJP) Financial Guide and the grant award documents. The audit found the CSOC did not comply with essential award conditions in the areas of expenditures, drawdowns, financial reporting, and performance. Overall, the audit identified $704,886 in unallowable and unsupported questioned costs. The report presents three recommendations that address dollar-related findings and five recommendations for improving the management of the grant. 7 tables and appended audit objectives, scope, and methodology; schedule of dollar-related findings; stakeholder responses to the draft audit report; and summary of actions necessary to close the report