Office of Justice Programs

Fiscal Year 1996 Evaluation of Boot Camps

on Confinement Populations to the ABT Associates Incorporated

Grant Number 96-SC-VX-0005



September 24, 1998




The Office of the Inspector General, Audit Division, has completed an audit of grant number 96-SC-VX-0005, awarded by the U.S. Department of Justice (DOJ) Office of Justice Programs (OJP) to Abt Associates. Abt Associates received a grant of $274,996 to conduct a multi-site evaluation of correctional boot camps to determine the impact of boot camps on confinement populations. The grant project period was September 1, 1996 to August 31, 1998. A program extension was approved through March 31, 1999. As of July 30, 1998, the grantee had expended $181,440 in grant funds.

Our audit concentrated on, but was not limited to, the period September 1, 1996 through August 26, 1998. We tested the accuracy and reliability of Abt Associates' accounting system, reviewed the general ledger, and determined if costs charged to the grant were allowable, allocable, and reasonable. For the purposes of this review, we used: the Federal Acquisition Regulation and the OJP Financial Guide for the administration of grants.

Based on our audit, we found that Abt Associates properly managed the grant.

However, we found that Abt Associates charged $1,591 in unallowable personnel and travel costs to the grant. This item is discussed in the Findings and Recommendations Section of the report. Our Scope and Methodology Section appear in Appendix II.