Administration of Department of Justice Grants Awarded to
Native American and Alaska Native Tribal Governments

Audit Report 05-18
March 2005
Office of the Inspector General

QUESTIONED COSTS:40 AMOUNT PAGE   Excess drawdowns on expired grants $930,248 34   Drawdowns occurring more than 90 days   past the grant end date $6,063,471 41 TOTAL QUESTIONED COSTS $6,993,719 FUNDS PUT TO BETTER USE:41       Grant funds remaining for closed grants $207,249 39   Grant funds remaining for expired grants   that are more than 90 days past the grant   end date $10,745,048 42 TOTAL FUNDS PUT TO BETTER USE $10,952,297 TOTAL DOLLAR-RELATED FINDINGS $17,946,016 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 Put to Better Use are funds not yet expended that could be used more efficiently if management took actions to implement and complete audit recommendations.