Office Of Justice Programs Technical Assistance And Training Program

Audit Report No. 04-40
September 2004
Office of the Inspector General

Grantee/Grant Number Findings Questioned Costs National Center for Missing and Exploited Children 2000-MC-CX-K021 N/A N/A Development Services Group, Inc. 1999-JB-VX-K001 Grantee did not submit all of its Financial Status Reports and Progress Reports timely N/A Florida Atlantic University 95-JN-FX-0024 Unsupported costs for program income received by the grantee Unsupported costs reimbursed for sample expenditures tested that were not supported by documentation Unsupported indirect costs Unallowable costs reimbursed for sample expenditures tested that were not approved by the financial clearance memorandum Unsupported costs reimbursed in excess of expenditures recorded in the grantee's accounting records but subsequently returned to the OJP and placed in the grantee's account Grantee failed to submit all Progress Reports timely Grantee's quarterly Financial Status Reports did not identify and report all program income generated by the grant Grantee failed to retain all supporting documentation for grant expenditures until after the grant was closed Grantee failed to ensure that sub-grantees complied with all requirements of OMB Circular A-133 $ 24,92034 166,071 7,230 1,000 $ 199,221 (FBU35) $ 20,419 N/A N/A N/A N/A Boys and Girls Clubs of America 98-JN-FX-0007 Unsupported costs reimbursed for professional services contracts for which the grantee could not provide copies of the contracts Unsupported costs reimbursed in excess of expenditures recorded in the grantee's general ledger accounting records Unsupported costs reimbursed that were not supported by invoices or other detailed documentation Unallowable costs reimbursed that were either not approved by the OJP or were higher than the amount approved by the OJP Unallowable costs reimbursed for categories not approved by the OJP Grantee failed to submit Progress Reports for the period January to June 1998 Grantee did not properly identify accountable property acquired with grant funds or ensure that such property was used only for grant purposes $ 55,054 27,923 279,457 20,000 55,451 $ 437,885 N/A N/A Constitutional Rights Foundation 2001-JS-FX-008 Grantee filed one Progress Report 32 days beyond the submission due date N/A National Court Appointed Special Advocate Association 2002-CH-BX-K001 N/A N/A Children's Advocacy Center for the Pikes Peak Region 2001-MU-MU-K002 Unallowable other direct costs Unallowable personnel costs Unallowable fringe benefits Grantee submitted inaccurate Financial Status Reports Grantee failed to submit all its Financial Status Reports and Progress Reports timely $ 1,798 14,915 1,262 $ 17,975 N/A N/A Suffolk University 1999-JS-FX-0001 Two of the 18 Financial Status Reports were not submitted timely Two of the 9 Progress Reports were not submitted timely Grantee did not provide adequate support for 9 of the 40 samples expenditures charged to the agreement Salary expenses for a part-time clinical supervisor were not approved in the initial grant budget Program income was not used to reduce future draw downs or returned to the federal government N/A N/A $ 9,691 $ 15,588 $ 25,279 (FBU) $ 68,905 Children's Hospital 2000-CI-FX-K001 Excess transfers into budget categories Excess funds drawn down Unsupported personnel costs Grantee did not ensure that grant-funded personnel would properly report the time worked on grant activities Grantee submitted Financial Status Reports that did not accurately reflect expenses and program income $ 59,903 30,595 260,986 $ 351,484 N/A N/A Fox Valley Technical College Missing Children's Assistance #1 98-MC-CX-K010 Unsupported salaries Unapproved wages and fringe benefits Unapproved budget transfers Grantee transferred more than 10 percent of grant funds between budget categories without obtaining prior OJP approval Grantee failed to add all grant-funded equipment to the College's inventory database and to perform physical inventories of such equipment at least once every two years $ 629,627 23,272 124,191 $777,090 N/A N/A Fox Valley Technical College Missing Children's Assistance #2 98-MC-CX-K003 Unapproved overtime wages Unapproved overtime fringe benefits Unapproved equipment purchases Non-grant-related labor costs Grantee failed to add all grant-funded equipment to the College's inventory database and to perform physical inventories of such equipment at least once every two years $ 8,455 1,545 5,354 414 $ 15,768 N/A TOTAL - OJJDP Questioned costs Funds to better use $1,824,702 89,324 $1,914,026 Sources: Office of the Inspector General Grant Audits Footnotes Questioned costs are expenditures that do not comply with legal, regulatory, or contractual requirements, or are not supported by adequate documentation at the time of the audit, or are unnecessary or unreasonable. Questioned costs may be remedied by offset, waiver, recovery of funds, or the provision of supporting documentation. Funds to Better Use are future funds that could be used more efficiently if management took actions to implement and complete audit recommendations.