Audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Vermont Center for Crime Victim Services to Disability Rights Vermont, Inc., Montpelier, Vermont

Ensure that DRVT develops, documents, and implements policies and procedures to capture, record, and report performance data so that the reported level of services provided is accurate and complete.

Ensure that DRVT develops and implements written programmatic policies and procedures for prorating performance for clients who are served by more than one funding source.

Ensure DRVT implements adequate controls to ensure unique usernames and passwords are required for each employee that accesses its accounting system.

Ensure that DRVT designs and implements budget management controls that ensure (1) subaward-funded expenditures recorded in its accounting system do not exceed approved budgets and (2) corrections made within its accounting system ensure the accuracy and completeness of expenditures and programmatic accomplishments for the subaward.

Remedy $42,612 in unallowable indirect costs.

Ensure DRVT has adequate policies, procedures, and controls for the appropriate handling of G&A costs.