Findings, recommendations, and methodology are presented for the U.S. Justice Department's Office of the Inspector General's audit of the grants awarded by the Office of Justice Programs (OJP) to the Fort Peck Assiniboine and Sioux Tribes in Poplar, MT, for the Correctional Systems and Correctional Alternatives on Tribal Lands Program.
The audit's objective was to determine whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and the terms and conditions of the grant. The audit assessed performance in financial management, expenditures, budget management and control, drawdowns, Federal financial reports, and program performance. Audting criteria are contained in the Office of Justice Program's (OJP's) Financial Guide and the grant award documents. As of November 2014, Fort Peck had drawn down the entire award ($12,942,550) of the three grants. The audit found that Fort Peck did not comply with essential award conditions related to the use of funds, performance, and financial control. Specifically, Fort Peck did not conduct suspension and debarment checks for contractors paid with grant funds; did not have a policy for maintaining documentation in support of allocations for employee time among multiple grants; incurred $246, 983 in unallowable costs and $109,737 in unsupported costs; and did not fully achieve one of four objectives for one of the grants (2009-ST-B9-0090) related to providing alternative treatment. Six recommendations are addressed to OJP regarding how to address the issues identified in the audit. 2 tables and appended audit objectives, scope and methodology; schedule of dollar-related findings; Stakeholder responses to the draft report; and summary of actions necessary to close the report