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

• COPS, OJP, and OVW did not ensure that expired grants were closed within 6 months of the grant end date; as a result, the federal awarding agencies failed to ensure that grantees complied with all essential grant requirements in a timely manner.

Finding II

• COPS, OJP, and OVW did not ensure that grantees were not allowed to draw down funds more than 90 days after the grant end date.

Finding III

• COPS, OJP, and OVW did not ensure that all funds remaining on grants that had expired for more than 90 days were deobligated.

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.

37. 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.