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

EXECUTIVE SUMMARY INTRODUCTION DOJ Grant Funding Agencies Office of Community Oriented Policing Services Office of Justice Programs Office on Violence Against Women Issues Affecting Federal Grant Programs for Tribal Criminal Justice Systems Efforts to Improve Relations Among Federal and Tribal Governments Prior Reviews DOJ Top Management Challenges Audit Objectives FINDINGS AND RECOMMENDATIONS I. EFFECTIVENESS OF GRANT MONITORING Formal Grant Monitoring Financial Reports Progress Reports Conclusion Recommendations II. UTILIZATION OF GRANT FUNDS Availability of Grant Funds Utilization of Grant Funds Drawdowns in Excess of Cumulative Grant Expenditures Conclusion Recommendations III. GRANT CLOSEOUT Grant Closeout Analysis of Drawdowns on Expired Grants Conclusion Recommendations IV. ALLOWABILITY OF COSTS CHARGED TO TRIBAL-SPECIFIC GRANT PROGRAMS Dollar-Related Findings Periodic Grantee Reports Other Findings Reported Conclusion V. DOJ STRATEGY FOR AWARDING GRANTS TO TRIBAL GOVERNMENTS Proposed Funding Strategy Effectiveness of the Current DOJ Funding Strategy Grant Program Effectiveness Impairments to the Current Funding Strategy Analysis of Current Tribal-Specific Grant Programs Tribal Response to Current Funding Strategy Prior DOJ Funding Strategies Coordination and Training Conclusion Recommendations STATEMENT ON INTERNAL CONTROLS Finding I Finding II Finding III Finding V STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS APPENDICES: SCHEDULE OF DOLLAR-RELATED FINDINGS OBJECTIVES, SCOPE, AND METHODOLOGY OFFICE OF JUSTICE PROGRAMS BUREAUS, PROGRAM OFFICES, AND AGENCY-WIDE SUPPORT OFFICES OTHER GRANT PROGRAMS OFFERED TO TRIBAL GOVERNMENTS BY THE COPS OFFICE OTHER GRANT PROGRAMS OFFERED TO TRIBAL GOVERNMENTS BY OJP CRIMINAL JURISDICTION IN INDIAN COUNTRY PRIOR AUDITS CONDUCTED BY THE OIG OF COPS OFFICE GRANTS AWARDED TO TRIBAL GOVERNMENTS PRIOR AUDITS CONDUCTED BY THE OIG OF OJP GRANTS AWARDED TO TRIBAL GOVERNMENTS COPS OFFICE TOTAL QUESTIONED COSTS RELATED TO EXCESS DRAWDOWNS ON EXPIRED GRANTS OJP TOTAL QUESTIONED COSTS RELATED TO EXCESS DRAWDOWNS ON EXPIRED GRANTS OVW TOTAL QUESTIONED COSTS RELATED TO EXCESS DRAWDOWNS ON EXPIRED GRANTS COPS OFFICE TOTAL FUNDS PUT TO BETTER USE RELATED TO REMAINING GRANT FUNDS ON CLOSED GRANTS OVW TOTAL FUNDS PUT TO BETTER USE RELATED TO REMAINING GRANT FUNDS ON CLOSED GRANTS COPS OFFICE TOTAL QUESTIONED COSTS RELATED TO DRAWDOWNS ON EXPIRED GRANTS OCCURRING MORE THAN 90 DAYS PAST THE GRANT END DATE OJP TOTAL QUESTIONED COSTS RELATED TO DRAWDOWNS ON EXPIRED GRANTS OCCURRING MORE THAN 90 DAYS PAST THE GRANT END DATE OVW TOTAL QUESTIONED COSTS RELATED TO DRAWDOWNS ON EXPIRED GRANTS OCCURRING MORE THAN 90 DAYS PAST THE GRANT END DATE COPS OFFICE TOTAL FUNDS PUT TO BETTER USE FOR EXPIRED GRANTS 90 DAYS PAST THE GRANT END DATE OJP TOTAL FUNDS PUT TO BETTER USE FOR EXPIRED GRANTS 90 DAYS PAST THE GRANT END DATE OVW TOTAL FUNDS PUT TO BETTER USE FOR EXPIRED GRANTS 90 DAYS PAST THE GRANT END DATE COPS OFFICE RESPONSE TO THE DRAFT REPORT OFFICE OF THE INSPECTOR GENERAL COMMENTS ON THE COPS OFFICE RESPONSE TO THE DRAFT REPORT OJP RESPONSE TO THE DRAFT REPORT OFFICE OF THE INSPECTOR GENERAL COMMENTS ON THE OJP RESPONSE TO THE DRAFT REPORT OVW REPONSE TO THE DRAFT REPORT ANALYSIS AND SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT