National Court–Appointed Special Advocate Program

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

As required by the Government Auditing Standards, we tested NCASAA’s records and documentation for the period of January 1, 1998, through June 30, 2006, to obtain reasonable assurance that it complied with laws and regulations that, if not complied with, in our judgment could have a material effect on the administration of federal grant funds. Compliance with laws and regulations applicable to the allowability and allocability of federal grant expenditures, including subgrantee expenditures, is the responsibility of NCASAA management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations. At the time of our audit, the federal regulations governing the requirements for federal grants could be found in: 28 C.F.R. Part 70 (updated 2006), Uniform Administrative Requirements for Grants and Agreements (including subawards) with Institutions of Higher Education, Hospitals and Other Non-profit Organizations OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations OMB Circular A-122, Cost Principles for Non-Profit Organizations OMB Circular A-123, Management’s Responsibility for Internal Control Except for the issues discussed in the Findings and Recommendations section of this report, nothing came to our attention that caused us to believe that NCASAA management was not in compliance with the federal regulations governing the requirements for federal grants listed above.