OIG Audit Report 07-05

QUESTIONED COSTS:³⁸	AMOUNT	PAGE
Drawdowns occurring more than 90 days past the grant end date	$554,192,410	32
Drawdowns in excess of the award amount	$529,043	33
TOTAL QUESTIONED COSTS	$554,721,453

FUNDS PUT TO BETTER USE:³⁹
Grant funds remaining for expired grants that are more than 90 days past the grant end date	$163,955,084	45
Grant funds remaining for closed grants⁴⁰	$8,321,570	46
TOTAL FUNDS PUT TO BETTER USE	$172,276,654
TOTAL DOLLAR-RELATED FINDINGS	$726,998,107

Footnotes

Questioned Costs are expenditures that do not comply with legal, regulatory, or contractual requirements, or are not supported by adequate documentation at the time of the audit, or are unnecessary or unreasonable. Questioned costs may be remedied by offset, waiver, recovery of funds, or the provision of supporting documentation.
Funds Put to Better Use are funds not yet expended that could be used more efficiently if management took action to implement and complete audit recommendations.
$8,321,570 in funds to be put to better use for closed grants is the amount identified during our initial review. As stated on page 47 of this report, subsequent to our review COPS deobligated $1,767,859 in funds remaining for 56 grants reported as closed and allowed grantees to draw down $ 147,862 on grants reported as closed, which we are questioning as unallowable.