This report details the results of an audit of the Office of Justice Programs Victim Assistance Grants Awarded to the West Virginia Department of Homeland Security, Division of Administrative Services, Justice and Community Services, Charleston, West Virginia.
This audit of Office of Justice Programs Victim Assistance Grants Awarded to the West Virginia Department of Homeland Security concluded that West Virginia JCS utilized Victims of Crime Act (VOCA) funding to support its victim assistance program. This audit did not identify significant concerns regarding West Virginia JCS’ subaward allocation plans or selection of subrecipients. However, auditors identified several areas needing improvement, which include the internal control environment. West Virginia JCS needs to improve its recordkeeping of its required programmatic priority areas, update controls over its subrecipient monitoring and data reporting, and enhance its written programmatic and financial policies and procedures. The audit also determined that drawdown activity did not reconcile to the cumulative expenditures in the accounting records and identified inaccurate information in the Federal Financial Reports. As a result of these deficiencies, auditors questioned $435,507, which consists of $214,267 in unsupported costs and $221,240 in unallowable costs. The report contains 17 recommendations to the Office of Justice Programs (OJP) to assist West Virginia JCS in improving its grant management and administration and to remedy questioned costs. The audit objective was to evaluate how the West Virginia Department of Homeland Security, Division of Administrative Services, Justice and Community Services (West Virginia JCS) designed and implemented its crime victim assistance program. To accomplish this objective, auditors assessed performance in the following areas of grant management: (1) grant program planning and execution, (2) program requirements and performance reporting, (3) grant financial management, and (4) monitoring of subrecipients.