Findings, recommendations, and methodology are presented for the U.S. Justice Department's Office of the Inspector General's audit of the Office of Justice Program's grant to the Hoh-Kue-Moh Corporation in Klamath, CA, for the improvement and strengthening of its ability to resolve disputes in criminal and civil matters through the assistance of legal representation.
As of July 2014, the grantee had expended $420,623 (98 percent) of one grant and $338,646 (93 percent) related to a second grant. The audit's purpose was to determine whether costs claimed under the two grants were allowable; reasonable; and in compliance with applicable laws, regulations, guidelines, and terms and conditions of the awards. The audit determined that Hoh-Kue-Mon did not comply with essential award requirements in three of the areas examined. Specifically, Hoh-Kue-Moh had lost its non-profit status from February 15, 2013, to July 5, 2013, becoming ineligible as a grantee according to grant solicitation requirements. Despite its ineligibility, it drew down $109,023 during the time period in which its non-profit status was removed. Also, it charged $493 in unallowable telecommunications expenditures to the grant, and $2,607 in fringe benefits lacked adequate support. In addition, all eighty of the Federal financial Reports reviewed by the audit were inaccurate, and performance-measurement data were inaccurately reported in its Progress Reports for both grants. The audit questioned a total of $112,123. Seven recommendations are presented to OJP, the Federal grant administrator, re4garding ways to remedy unallowed costs and inaccurate Progress Reports. 5 exhibits and appended audit objectives, scope, and methodology; schedule of dollar-related findings; stakeholder responses to the draft audit report; and the analysis and summary of actions necessary to close the report