Audit of the Office of Justice Programs Cooperative Agreement Administered by the Philadelphia District Attorney's Office, Philadelphia, Pennsylvania

• NCJ Number: 249796
• Date Published: February 2016
• Length: 43 pages
• Corporate Author: US Department of Justice, Office of Inspector General
• Sale Source: US Department of Justice, Office of Inspector General
• Publication Format: Document; Document (Online)
• Publication Type: Research (Applied/Empirical); Report (Study/Research); Program/Project Evaluation; Program/Project Description; Grants and Funding
• Language: English
• Country: United States of America

Annotation

This is the report of the U.S. Justice Department's Office of the Inspector General's audit of a cooperative agreement awarded by the Justice Department's Bureau of Justice Assistance (BJA) to the Philadelphia District Attorneys Office (PDAO).

Abstract

The PDAO was one of five award recipients under the project entitled, "Encouraging Innovation: Field-Initiated Programs, Strategies to Sustain Innovative or Evidence-Based Programs." The purpose of the award was to improve the functioning of the criminal justice system, prevent or combat juvenile delinquency, and assist victims of crime (other than compensation). The audit's objective was to determine whether reimbursements claimed for costs under the award were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and the terms and conditions of the award. The audit also assessed the PDAO's program performance in meeting the project's goals. The audit found that the PDAO had several internal-control deficiencies and performance setbacks in complying with the terms and conditions of the award. Specifically, the PDAO did not fully comply with award requirements, and it changed the methods used to complete its award-funded project without advance approval. Deficiencies ranged from not always requesting required approvals for budget modifications to employing consultants that were contracted on a non-competitive, sole-source basis at rates that exceeded allowable amounts. The audit also found that the PDAO failed to comply with City of Philadelphia procurement processes associated with contracting for professional services. In addition, the audit identified internal-control shortcomings in budget management and control, progress reporting, and compliance with award special conditions. Overall, the audit questioned $310,670 in award expenditures (approximately 48 percent of the award total). Seven remedial recommendations are offered. Appended schedule of dollar-related findings