Remedy $12,600 in unallowable other costs.

Ensure Ramsey County develops and implements a comprehensive grants manual that incorporates policies, procedures, and controls related to grant management. The development and implementation of the grants manual should address, at a minimum: (a) maintaining records sufficient to detail the history of grant-related procurement transactions; (b) identifying and reporting duplicative funding related to federal awards; (c) completing and submitting FFRs; and (d) conducting drawdowns.

Ensure Ramsey County implements controls for: (1) completing and submitting all single audit reporting packages to the Federal Audit Clearinghouse within the required timeframe, and (2) accurately and completely identifying and including federal award expenditures that should be reported in the SEFA.

Remedy $273,011 in unallowable questioned costs associated with the contract that was not competitively bid.

Ensure that Ramsey County provides official notification regarding any duplicative funding used to support the purchase of equipment included in the award.

Work with Kansas GGP to enhance its mechanism to ensure subrecipient monitoring is conducted timely in accordance with its monitoring policy.

Remedy $10,621 in unsupported contractual service expenditures.

Ensure Kansas GGP enhances its subrecipient monitoring policies and procedures to identify potential conflicts of interest and the verification of contractual service expenditures.

Ensure Kansas GGP strengthens its controls to improve the accuracy of subaward identification numbers entered in the accounting system.

We recommend that OJP work with the University of Alabama to develop and implement procedures to ensure it accurately reports its performance data.

We recommend that OJP require the University of Alabama to develop and implement internal controls to ensure charges to federal awards for salaries and wages for all employees are supported and accurately reflect time spent on funded activities.

We recommend that OJP require the University of Alabama to determine whether the work certified on the grant by its exempt employees is consistent with the actual work performed and remedy any over-reimbursement that the university may have received.

Establish clear data entry standards, including supporting document linkages, file naming conventions, and update schedules for the system inventory data stored in JCAM.

Establish requirements to document justifications for special system categorizations in JCAM, such as FISMA reportability, mission essential systems, critical infrastructure, and high value assets.

Consolidate IT inventory recordkeeping guidance to ensure consistent management and maintenance of information system data across all components.

Develop and implement a plan for performing regular inventory validations across all DOJ information systems. The plan should consider existing best practices, including the USMS monthly validation process, to ensure JCAM records for each system are complete and accurate.

Evaluate the privacy workflow process and collaborate with components to streamline the IPA and PIA review, approval, and documentation processes to ensure timely completion of privacy assessments.

Review and put to better use, as appropriate, the remaining $6,844,788 of the $22,068,208 in undisbursed balances in expired STOP and SASP grant accounts.

Remedy the remaining $625,723 of the $1,159,509 in unallowable costs, which are excess drawdowns due to OVW from the SAAs.

Develop a sustainable plan to comply with federal closeout requirements. This plan should include regular monitoring of expired grants, address root causes of closeout issues, and ensure long-term adherence to federal closeout requirements.

Ensure that TSS develops written policies and procedures for capturing and reporting VOCA-funded activities and distributes this guidance to relevant personnel.

Ensure that TSS develops formal controls to ensure the eligibility of each client served and that information is used by TSS to ensure that only those clients who are victims of a financial crime are included in the performance data reported under these subawards.

Remedy the $3,366 in unsupported excess reimbursements to TSS for Subaward 3758706.

Ensure that TSS develops adequate controls to help ensure compliance with Texas OOG policy requiring FSRs be based on actual costs incurred during the performance period.

Ensure that TSS takes adequate steps to comply with Texas OOG policy and notify its grant manager of the adjustments made for Subaward 3758705, submit a revised FSR, and refund any disallowed amounts identified.

Ensure that TSS develops adequate controls for making corrections to closed subawards in alignment with the requirements established in the Texas OOG's Grantee Standard Conditions and Responsibilities Memorandum.

Ensure that Huckleberry incorporates detailed procedures to accurately report performance funded with the VOCA funds.

Ensure Huckleberry implements an adequate accounting system that accurately accounts for federal funds awarded, including the ability to account for subaward funds and expenditures separately.

Ensure that OCDA implements controls to ensure that all required federal award information, regulations, and terms and conditions are documented in subaward agreements and disseminated to subrecipients.

Ensure that OCDA establishes subrecipient monitoring policies and procedures as required by the VOCA Guidelines.