U.S. DEPARTMENT OF JUSTICE

Audit Report

Office of Justice Programs

Fiscal Year 1996 Rural Domestic Violence and

Child Victimization Enforcement Grant to the

Vermont Center for Crime Victim Services

Grant Number 96-WR-NX-0007

GR-70-98-012

July 10, 1998

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EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of grant number 96-WR-NX-0007 awarded by the U.S. Department of Justice, Office of Justice Programs to the Vermont Center for Crime Victim Services (Vermont Center). The Vermont Center received a grant of $659,385 to combat rural domestic violence. The grant project period was October 1, 1996 to September 30, 1998. The purpose of the grant program is to create protocols and strategies tailored specifically to combat violence against women and children in rural communities. As of March 31, 1998, the grantee had expended $344,338 of the grant funds.

Our audit concentrated on, but was not limited to, the period October 1, 1996 through September 30, 1998. We tested the accuracy and reliability of the grantee's accounting system, reviewed the general ledger, and evaluated the allowability, allocability, and reasonableness of costs.

For purposes of this review, we used: the Office of Management and Budget (OMB) Circular A-110, Grants and Agreements with Institutions of Higher Education and Other Nonprofit Institutions; OMB Circular A-122, Cost Principles for Nonprofit Organizations; the OJP Financial Guide for the administration of grants; and the OJP Guideline Manual M7100.1D.

Based on our audit, we found that the Vermont Center properly managed the grant in that:

• the grant objectives outlined in the application were being achieved,
  
  
• financial status reports and progress reports were submitted as required by the grant, and
  
  
• sub-grantees were monitored as required.

We also identified financial weaknesses which are described with our other results in detail in the Findings and Recommendations section of the report. Our scope and methodology appear in Appendix II.

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