Office of Justice Programs Grants Awarded to the Eastern Band of Cherokee Indians – Grant Numbers 1997-WI-VX-0028, 2000-TY-FX-0030, and 2002-TY-FX-0069, Cherokee, North Carolina
Audit Report No. GR-40-05-004
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of U.S. Department of Justice, Office of Justice Programs grants, including supplements, awarded to the Eastern Band of Cherokee Indians (EBCI) headquartered in Cherokee, North Carolina. The grants included a Services, Training, Officers, and Prosecutors (STOP) Violence Against Indian Women grant with three supplements and two Tribal Youth grants. The purpose of the grants was to: 1) assist the tribal justice system in responding to violence against Indian women, and 2) prevent juvenile delinquency and promote the mental health of tribal youth.
We tested the EBCI’s accounting records to determine if reimbursements claimed for costs under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants. As of July 23, 2004, the EBCI had been reimbursed $1,237,580 of the $1,394,634 grant funds awarded.
We found deficiencies in the areas of reporting, grant drawdowns, budget management and control, matching costs, expenditures, and monitoring of subgrantees. As a result of these deficiencies, we questioned $109,457, or 7.8 percent, of the total grant funds awarded.1 Specifically, we determined that the EBCI:
These items are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope, and methodology appear in Appendix I.