Recommendations:

1. Resolved. In its response, the Office of Justice Programs (OJP) stated that by November 30, 2006, the National Institute of Justice (NIJ) will work with the Rural Law Enforcement Technology Center (RULETC) and the Rocky Mountain National Law Enforcement and Corrections Technology Center (NLECTC-Rocky Mountain) to remedy unsupported costs. This recommendation can be closed when we receive from OJP evidence that the proposed corrective actions have been implemented.

2. Resolved. In its response, the OJP stated that by November 30, 2006, the NIJ will obtain from RULETC host organization, Eastern Kentucky University, a request to reprogram funds in the amount of unallowable indirect costs charged against the grant, and will work with RULETC and NLECTC-Rocky Mountain to remedy the remaining unallowable costs. This recommendation can be closed when we receive from OJP evidence that the proposed corrective actions have been implemented.

3. Our draft report contained a recommendation concerning the delegation of executive authority over one of the centers. After additional research, we decided to remove recommendation number 3 from the final audit report.

4. Resolved. In its response, the OJP stated that by November 30, 2006, the NIJ will work with OJP’s Office of General Counsel to determine whether a conflict of interest or inappropriate appearance of a conflict of interest exists. If a problem is found to exist, NIJ will require the host organization, University of Denver, to establish the controls necessary to address the problem. This recommendation can be closed when we receive from OJP results of the Office of General Counsel’s review and evidence that proposed corrective actions, if warranted, have been implemented.