The Department of Justice’s Grant Closeout Process

Audit Report 07-05
December 2006
Office of the Inspector General

Statement on Internal Controls

In planning and performing our audit of grant closeout within DOJ, we considered COPS, OJP, and OVW’s internal controls for the purpose of determining our auditing procedures. The evaluation 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 generally accepted government auditing standards.37

Finding I

Finding II

Finding III

Because we are not expressing an opinion on the overall management control structure of COPS, OJP, or OVW, this statement is intended solely for the information and use by these components in administering the federal regulations governing for federal grants.

  1. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the management control structure that, in our judgment, could adversely affect the ability of COPS, OJP, and OVW to administer grants awarded to state, local, and tribal governments.

« Previous Table of Contents Next »