We recommend that OJP coordinate with Texas OOG to remedy $14,848 in unsupported personnel costs charged to the VOCA 2022 grant.

We recommend that OJP coordinate with Texas OOG to enhance its policies and procedures to ensure that the allocation of personnel costs allocated to the VOCA grants is timely and accurate.

We recommend that OJP coordinate with Texas OOG to remedy $87,476 in unallowable indirect costs charged to the VOCA 2020 grant.

We recommend that OJP coordinate with Texas OOG to develop policies and procedures to ensure that it uses the correct total direct cost base and approved indirect cost rate when calculating indirect costs charged to the VOCA grants.

We recommend that OJP work with Texas OOG to enhance its policy and procedures to ensure it accurately reports indirect costs on the FFRs in the quarter the indirect costs were charged to the award.

Coordinate with the Alaska DPS to evaluate the feasibility of including a needs assessment within its ongoing efforts to develop a funding strategy to help ensure program sustainability and effectiveness.

Ensure the Alaska DPS updates its written policies and procedures to reflect its current subaward selection process.

Ensure the Alaska DPS establish written policies and procedures to ensure 10 percent of its total grant funds are awarded to each of the victim categories, as required by the VOCA Guidelines.

Work with the Alaska DPS to establish a monitoring mechanism that will ensure that it adheres to the frequency of financial desk reviews, as required by the Alaska DPS policy.

Remedy $117,352 in unsupported subrecipient personnel expenditures.

Remedy $9,282 in unallowable subrecipient expenditures.

Remedy $59,018 in unreported program income earned by Subrecipient C.

Ensure the Alaska DPS establishes a monitoring mechanism so that it adheres to the frequency of on-site monitoring reviews, as required by the Alaska DPS policy.

Require the Alaska DPS to ensure the periodic verification of subrecipient performance metrics, as required by the Alaska DPS policy.

Work with the Alaska DPS to remedy $40,779 in unsupported questioned costs for the Alaska DPS's software purchases.

Ensure the Alaska DPS establishes policies and procedures to ensure program income requirements are adequately communicated to subrecipients and that program income earned is being tracked, reported, and expended in accordance with the VOCA Guidelines.

Ensure LEAP implements procedures to report accurate performance data and maintain proper support documentation for the reported performance.

Ensure LEAP complies with its approved funding structure or seeks approval and any necessary assistance to pursue a different structure to administer the program.

Ensure LEAP properly documents the approval of timesheets so that LEAP is compliant with its existing policy.

Identify the amount needed for office space and modify its budget to ensure it reflects bona fide grant-related needs for rental costs.

Remedy $2,682 in unallowable software costs that were not approved in the grant budget.

Develop and implement policies and procedures to ensure it charges to the grant only approved items in the budget.

Establish a policy for confirming the receipt of goods or services.

Evaluate its monitoring practices in consideration of its needs and resources, establish appropriate plans to achieve the necessary oversight of its programs, and institute a risk mitigation strategy to address any shortfalls in meeting its monitoring plans. This strategy should consider active grant recipients deemed to be high-risk, as well as those receiving multiple grant extensions on the same award, from all program offices each fiscal year.

Review relevant DOJ and internal OVW guidance and practices regarding extensions to award performance periods and develop written policies to enhance extension-related controls for the appropriate administration of grant programs and fulfillment of OVW's fiduciary responsibilities.

Ensure YouthBuild develops and implements written policies for the preparation of performance and progress reports

Require YouthBuild to comply with the personally identifiable information (PII)-related special condition and enhance its existing information security policies to include procedures on how to respond and report an actual or imminent breach of PII.

Ensure YouthBuild develops and implements written subrecipient monitoring policies and procedures to: (1) review background checks for individuals with close contact with minors, (2) validate subrecipient performance data to source documentation, and (3) include documentation of corrective actions and resolution on all significant developments that negatively affect the subaward.

Ensure YouthBuild enhances its existing conflict of interest policies to include the necessary procedures, including satisfying the requirement to disclose in writing any potential conflicts of interest to OJP.

Ensure YouthBuild develops and implements: (1) a control to help ensure that its files contain adequate documentation to support its sole source procurement activities as required and (2) policies and procedures for documenting its price reasonableness determinations.