OIG Audit Report 07-05

As required by the Government Auditing Standards, we tested COPS, OJP, and OVW records and documents pertaining to closed and expired grants awarded between FYs 1999 and 2005 to obtain reasonable assurance that each component complied with laws and regulations that, if not complied with, in our judgment could have a material effect on the administration of grants awarded by DOJ. Compliance with laws and regulations applicable to the timely closure of expired grants is the responsibility of COPS, OJP, and OVW management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations. At the time of our audit, the federal regulations governing the requirements for federal grants could be found in:

28 C.F.R. Part 66, Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments

28 C.F.R. Part 70, Uniform Administrative Requirements for Grants and Agreements (including subawards) with Institutions of Higher Education, Hospitals and Other Non-profit Organizations

OMB Circular A-102, Grants and Cooperative Agreements with State and Local Governments

OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations

OMB Circular A-123, Management’s Responsibility for Internal Control

Except for the issues discussed in the Findings and Recommendations section of this report, nothing came to our attention that caused us to believe that COPS, OJP, and OVW management was not in compliance with the federal regulations governing the requirements for federal grants listed above.