U.S. DEPARTMENT OF JUSTICE

Audit Report

Police Executive Research Forum

Technical Assistance for Police Responding to Violence Against Women

Cooperative Agreement No. 97-WT-VX-K002

GR-30-98-005

August 27, 1998

Executive Summary

The Office of the Inspector General, Audit Division, has completed an audit of cooperative agreement number 97-WT-VX-K002 (hereinafter "grant") awarded by the U.S. Department of Justice (DOJ), Office of Justice Programs (OJP), to the Police Executive Research Forum (Forum). The Forum received an award of $361,530 to support the technical assistance needs of the Services, Training, Officers and Prosecution (STOP) Violence Against Women subgrantees.

Our audit concentrated on, but was not limited to, the award period of October 1, 1996 through April 30, 1998. We reviewed transactions to determine whether costs were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grant. We also reviewed requests for reimbursement, budget deviations, and the accuracy and timeliness of financial and progress reports.

In brief, our audit determined that the Forum implemented the activities planned to accomplish the objective of the grant; but:

• Charged unallowable and unallocable costs totaling $23,618 to the grant, which consisted of food and beverage costs, excessive lodging costs, unsupported contractual service, and unauthorized preagreement costs; and

• Did not properly prepare and timely submit financial and progress reports as required.

These items are discussed in detail in the FINDINGS AND RECOMMENDATIONS section of the report. Our SCOPE AND METHODOLOGY appear in Appendix II.

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