National Court–Appointed Special Advocate Program

Audit Report 07-04
December 2006
Office of the Inspector General

Statement on Internal Controls

In planning and performing our audit of the NCASAA Program, we considered NCASAA’s internal controls for the purpose of determining our auditing procedures. The evaluation was not made for the purpose of providing assurance on the internal control structure as a whole. However, we noted certain matters that we consider reportable conditions under generally accepted government auditing standards.24

Finding I

  • From 1999 through 2006, NCASAA erroneously allocated $1.23 million of its OJP grant funds to fundraising activities. However, we determined the $1.23 million was the result of an accounting error.

  • In 1998 and 1999 NCASAA failed to input a program accounting code identifying the program activity for expenses totaling about $1.5 million.

Because we are not expressing an opinion on the overall internal control structure of NCASAA, this statement is intended solely for the information and use of OJP and NCASAA in administering federal grants.

  1. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the ability of NCASAA administer its grants.

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