Office of Justice Programs Grants Awarded to the Oglala Sioux Tribe, Pine Ridge, South Dakota
Report No. GR-60-05-004
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of the grants awarded by the U.S. Department of Justice (DOJ), Office of Justice Programs (OJP) to the Oglala Sioux Tribe (OST), Pine Ridge, South Dakota. Our audit included Grant Nos. 2002-IP-BX-0002, 2002-VR-GX-0011, 1995-WI-NX-0007, and 2002-TY-FX-0002. The purpose of each award respectively was to: 1) build a correctional facility on tribal lands, 2) provide assistance to victims of crime, 3) stop violence against Indian women, and 4) prevent crime and delinquency by and against tribal youth.
We tested the OSTís accounting records to determine if reimbursement claimed for costs under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants. As of July 14, 2004, the OST had been reimbursed $9,313,863 of the $14,143,064 grant funds awarded.
Our audit revealed that the OST claimed and was reimbursed for unallowable and unsupported costs. We found that: 1) grant drawdowns exceeded immediate needs; 2) the OST did not meet its matching requirements; and 3) required reports were not always accurate or submitted timely. Based on the deficiencies listed below, we identified dollar-related findings totaling $1,046,176, or 7.4 percent, of the $14,143,064 total grant funds awarded.1 Specifically, we found:
These items are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope and methodology appear in Appendix I.