Juvenile Accountability Incentive Block Grants Awarded to the Oklahoma Office of Juvenile Affairs
Audit Report GR-80-06-002
Office of the Inspector General
The Office of the Inspector General, Audit Division, completed an audit of Juvenile Accountability Incentive Block (JAIB) grants, numbers 2000-JB-VX-0040, 2001-JB-BX-0040, 2002-JB-BX-0028, and 2003-JB-BX-0014, awarded by the U.S. Department of Justice, Office of Justice Programs, Office of Juvenile Justice and Delinquency Prevention, to the Oklahoma Office of Juvenile Affairs (OJA) in Oklahoma City, Oklahoma.
The purpose of the JAIB grant program is to provide states and units of local government with funds to develop programs to promote greater accountability in the juvenile justice system. The OJA is a state agency tasked to provide services and facilities for juveniles in order to promote public safety and reduce juvenile delinquency. The OJA is responsible for programs and services for juveniles involved in the juvenile justice system. Within OJA is the Oklahoma Department of Juvenile Justice, which is responsible for providing court intake, probation, and parole for delinquent children; engaging in juvenile justice and delinquency prevention activities; and collecting and disseminating information.
The OJA was awarded five grants shown in the following table to support its efforts to address juvenile delinquency.
Juvenile Accountability Incentive Block Grants Awarded
As part of the audit, we tested OJA's compliance with essential grant conditions — reporting, grant drawdowns, budget management and control, program income, matching program costs, grant expenditures, monitoring of subrecipients, and cash management. In addition, we tested the accounting records to determine if costs reimbursed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and the terms and conditions of the grants. Our audit objectives, scope, and methodology appear in Appendix I of this report.
We found material weaknesses in all areas tested and, therefore, are questioning 100 percent of the net amount of federal funds drawn down for the four on-going grants, or a total of $10,983,210.2We found that:
In addition, we question $3,898,306 of unidentified funds in an OJA interest-bearing account prior to the deposit of federal funds from the grants under review. OJA officials speculated that the funds were from prior JAIB grants, but were unable to tell us definitively the source of the funds. We also question $261,721 in interest allocated to the four grants through May 2005 because OJA officials could not specifically identify the interest income allocation method.