This report presents the findings, methodology, and recommendations of the U.S. Justice Department's Office of the Inspector General's audit of the six grant awards to Childhelp, Inc. from the Office of Juvenile Justice and Delinquency Prevention (OJJDP) for the design, testing, and demonstration of effective approaches, techniques, and methods for preventing and controlling juvenile delinquency.
The audit's purpose was to determine whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the award. Unless otherwise stated in this report, the criteria used for determining the grantee's performance are contained in the Office of Justice Programs (OJP) Financial Guide, Office of Management and Budget Circulars, grant award documents, and relevant sections of the Code of Federal Regulations. The audit found that Childhelp did not comply with essential grant conditions in every area examined. Specifically, the system of internal controls was not sufficient to document and safeguard the use of Federal funds, and drawdowns were not made in compliance with the OJP Financial Guide. Also, Childhelp did not maintain required personnel records for all full and part-time employees. The audit also identified unsupported and unallowable personnel and fringe expenditures, as well as direct cost expenditures and unallowable budget transfers. In addition, Federal financial reports and semi-annual progress reports had been submitted inaccurately. Neither could Childhelp provide documentation related to program performance for three of the grants. Regarding performance, not all goals and objectives of the awards had been achieved, and a complete and accurate financial reconciliation was not performed during closeout. This report presents 18 recommendations for remedying the aforementioned findings of noncompliance with award requirements. 10 exhibits and appended objectives, scope, and methodology; schedule of dollar-related findings; and stakeholder responses to the draft audit report