This paper reports on the Justice Department’s audit of victim assistance funds received by the U.S. Institute Against Human Trafficking; it describes the Office of the Inspector General’s audit approach, objectives, results, conclusions, and recommendations; and includes three appendix documents.
This report presents the Department of Justice, Office of the Inspector General’s (OIG’s) audit of victim assistance funds received by the U.S. Institute Against Human Trafficking (USIAHT), in order to determine whether costs claimed under the grant were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grant, and to determine whether USIAHT demonstrated sufficient progress toward achieving the program goals and objectives. The report lays out the scope of the OIG review, the resulting analysis of program performance and accomplishments as well as financial management, and presents conclusions and recommendations. The document describes several program deficiencies, including the inability to demonstrate progress in achieving program goals and objectives, lack of documentation to support progress reports and grant expenditures, the absence of system for reliably accounting for and supporting grant expenditures, and inadequate internal controls. The three Appendix documents include: a schedule of dollar-related findings, with descriptive information, corresponding grant number and dollar amount, and the page in which information is located; the Office of Justice Programs response to the Draft Report; and the OIG analysis and summary of actions needed to close the report.