Objective

The objective of the audit was to ensure that awardees are using funds in accordance with the award requirements and other applicable regulations.

Scope and Methodology

We conducted the audit in accordance with the Government Auditing Standards and included the tests and procedures necessary to accomplish our objective. Our review period was from, but not limited to, October 1, 2003, to September 30, 2005.

The scope of the audit encompassed NLECTC program activity for fiscal years 2004 and 2005. We conducted fieldwork at: (1) OJP Headquarters in Washington, D.C.; (2) NLECTC-National in Rockville, Maryland; (3) NLECTC-Northeast in Rome, New York; (4) NLECTC-Northwest in Anchorage, Alaska, and Alexandria, Virginia; (5) NLECTC-Rocky Mountain in Denver, Colorado; (6) NLECTC-Southeast in North Charleston, South Carolina; (7) NLECTC-West in El Segundo, California; (8) the Border Research Technology Center in San Diego, California; (9) the Office of Law Enforcement Standards in Gaithersburg, Maryland; and (10) the Rural Law Enforcement Technology Center in Hazard, Kentucky, and Richmond, Kentucky.

To accomplish our audit objective we:

• researched and reviewed applicable laws, policies, regulations, manuals, and memoranda;

• interviewed officials at OJP and NIJ headquarters;

• interviewed center directors and staff at technology sites, as well as designated specialists from host organizations;

• reviewed the funding process at each of the sites;

• reviewed 156 expenditures totaling $2.6 million to determine whether transactions were accurate, complete, and allowable under the terms and conditions of the agreement; and

• reviewed $461,294 in payroll expenses for October 2003 through June 2005 at Eastern Kentucky University in Richmond, Kentucky, and $309,023 in indirect costs charged for RULETC in Hazard, Kentucky.