This report provides details of an audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Pennsylvania Commission on Crime and Delinquency to the Victim Services Center of Montgomery County, Inc., Norristown, Pennsylvania.
This audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Pennsylvania Commission on Crime and Delinquency to the Victim Services Center (VSC) of Montgomery County, Inc., Norristown, Pennsylvania, concluded that VSC provided services to victims of crime in Montgomery County, Pennsylvania. However, auditors found significant deficiencies with VSC’s financial management of the subawards. The audit concluded that VSC provided advocacy and counseling services to victims of crime and promoted awareness through educational programs for which it was funded. However, auditors found that VSC should formalize its programmatic policies and procedures to ensure compliance with Victims of Crime Act (VOCA) requirements, enhance overall quality and reliability of program data, and facilitate the review of performance and continuity of operations. Auditors identified significant deficiencies with VSC’s financial management, including a lack of grant financial management policies and procedures, insufficient tracking of VOCA expenditures within its accounting system, and inadequate documentation and fiscal reporting practices. The objective of this DOJ Office of the Inspector General audit was to review how VSC used Victims of Crime Act (VOCA) funds to assist crime victims and assess whether it accounted for these funds in compliance with select award requirements, terms, and conditions. The U.S. Department of Justice (DOJ), Office of Justice Programs (OJP) provided funds to the Pennsylvania Commission on Crime and Delinquency (Pennsylvania) to make subawards to support victim assistance programs in the Commonwealth of Pennsylvania. The purpose of VSC’s subawards was to provide advocacy and counseling to those affected by sexual violence and other crimes and promote awareness through educational programs to help crime victims identify their own victimization.