In planning and performing our audit of OJP’s administration of the SWBPI program, we considered OJP’s internal controls for the purpose of determining our auditing procedures. The evaluation of OJP 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 the generally accepted Government Auditing Standards.⁴⁷

Finding I

• OJP does not adequately oversee the SWBPI program.

• Applicants are not required to provide any documentation supporting reimbursement requests.

• OJP does not review the applications for accuracy or conduct any monitoring activities to determine the eligibility of cases submitted for reimbursement.

• Reimbursements are not based on actual costs incurred by the jurisdictions to prosecute federally declined‑referred criminal cases.

• None of the seven jurisdictions included in our audit maintained any documentation to support costs associated with SWBPI cases submitted for reimbursement.

Finding II

• OJP has not taken any action to identify potential duplicate funding between the SWBPI program and other federal prosecution and pre‑trial detention reimbursement or grant programs.

Because we are not expressing an opinion on OJP’s internal control structure as a whole, this statement is intended solely for the information and use of OJP in administering the SWBPI program.

47. 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 OJP’s ability to administer the SWBPI program.