NCJ Number
249829
Date Published
March 2016
Length
37 pages
Annotation
This is the report of 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 Lower Brule Sioux Tribe (LBST) in Lower Brule, South Dakota, to support various OJP programs related to the reduction of gang-related activities, juvenile delinquency prevention, web-based case management, victims of child abuse, correctional alternatives, and adult drug courts.
Abstract
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 terms and conditions. This involved assessments of performance in the following areas of grant management: financial management, expenditures, budget management and control, drawdowns, Federal financial reports, and program performance. As of June 2, 2015, LBST had drawn down $2,327,991 of the total grant funds awarded. The audit determined that the LSBT did not comply with essential award conditions related to grant expenditures, award special conditions, budget management, and program performance. This consisted of expending funds without prior approval; paying for unbudgeted positions with Federal funds; failure to maintain adequate documentation related to performance; exceeding the allowable indirect cost rates; exceeding the 10-percent rule for movement of funds between approved budget categories without required approval; and using Federal funds to pay for unallowable and unsupported transactions. This report presents seven recommendations for OJP actions to bring LBST into compliance with grant conditions and requirements. 9 tables and appended methodological details, a schedule of dollar-related findings, LBST's and OJP's response to the draft audit report, and audit analysis and summary of actions necessary to close the report