Office Of Justice Programs Technical Assistance And Training Program

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

We audited the OJP's internal control measures to ensure accurate financial reporting by grantees and the OJP's monitoring and evaluation of its technical assistance grantees. The audit covered selected grants from FYs 1995 through 2002 and the OJP's grant-monitoring activities through the first half of FY 2004. The audit was conducted in accordance with the Government Auditing Standards issued by the Comptroller General of the United States. Compliance with laws and regulations is the responsibility of the OJP's management. In connection with the audit and as required by the Standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the OJP's compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. An audit includes examining, on a test basis, evidence about laws and regulations. The specific requirements for which we conducted tests are contained in the United States Code, Title 28, Section §66, and the OJP Grant Managers Manual and OJP Financial Guide. Except for those issues discussed in the Findings and Recommendations section in this report, nothing came to our attention that causes us to believe that the OJP management was not in compliance with the section of the United States Code cited above.