Audit Report


Office of Justice Programs

Service, Training, Officers, and Prosecution

Formula Grant to the South Puget Intertribal Planning Agency

Grant No. 95-WI-NX-0013



December 1998





The Office of the Inspector General, Audit Division, has completed an audit of a grant number 95-WI-NX-0013, awarded by the U.S. Department of Justice (DOJ), Office of Justice Programs to the South Puget Intertribal Planning Agency (SPIPA). The SPIPA received a grant and two supplement awards for a total of $165,985 to implement training programs for judicial, law enforcement, substance abuse and social services staff. The grant project period was September 30, 1995 through September 29, 1998. The purpose of the Services, Training, Officers and Prosecution (STOP) formula grants program is to develop or enhance tribal structure in order to combat violent crimes committed against Indian women.

Our audit concentrated on, but was not limited to, the period September 30, 1995 through July 28, 1998. We tested the accuracy and reliability of the SPIPAs accounting system, reviewed the general ledger, and evaluated the allowability, allocability and reasonableness of costs.

For purposes of review, we used the Office of Management and Budget (OMB) Circular A-110, Grants and Agreements with Institutions of Higher Education and Other Nonprofit Institutions OMB Circular A-122, Cost Principles for Nonprofit Organizations the OJP Financial Guide for the Administration of Grants; and OJP Guideline Manual M7100.1D, Financial and Administrative Guide for Grants.

In brief, our audit determined the SPIPA violated the following grant conditions:

These items are discussed in detail in the Findings and Recommendations section of the report. Our scope and methodology appear in Appendix II.