Office Of Justice Programs Technical Assistance And Training Program
Audit Report No. 04-40
Office of the Inspector General
The objectives of our audit were to: (1) determine whether the Office of Justice Programs (OJP) implemented internal control measures to ensure accurate financial reporting by grantees, and (2) assess the OJP's monitoring and evaluation of grant objectives.
Scope and Methodology
The audit was performed in accordance with the Government Auditing Standards issued by the Comptroller General of the United States, and included tests and procedures necessary to accomplish the objective.
Generally, the audit focused on the administrative activities and grant management functions within the OJP's Bureau of Justice Assistance (BJA), Office of Juvenile Justice and Delinquency Prevention (OJJDP), Office of the Comptroller (OC), and the Office of Budget and Management Services (OBMS). We performed our fieldwork at the OJP headquarters in Washington, D.C., and at 18 grantee locations throughout the country.30
To accomplish the audit objectives, we judgmentally selected 21 grants of $1 million or more for review. The total dollar amount of these 21 grants was $77.7 million, or 25 percent of the $312.5 million in TA&T grants awarded during various time periods between FY 1995 and FY 2002.
In addition, we conducted interviews with officials from the OJP, including the Principal Deputy Assistant Attorney General and staff from the BJA, the OJJDP, the OC, the OBMS, and the Office for Victims of Crime. We also reviewed a wide variety of documents, including: the OJP's organizational structure and grant management guidance; the grant management policies and procedures from the BJA, the OJJDP, and the OC; and the OBMS's budget and performance measurement processes.
The interviews and analyses of documents included: