U.S. DEPARTMENT OF JUSTICE

Service, Training, Officers, and Prosecution

Formula Grant to the Inter-Tribal Council of Nevada, Inc.

Grant No 96-WI-NX-0040

GR-90-98-014

MARCH 1998

EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of a grant number 96-WI-NX-0040, awarded by the U.S. Department of Justice (DOJ), Office of Justice Programs to the Inter-Tribal Council of Nevada (ITCN). The ITCN received a grant of $83,996 to conduct a needs assessment of domestic violence services available to the members of the 25 Nevada Indian tribes and to provide community education and services. The grant project period was September 30, 1996 through September 30, 1998. The purpose of the STOP (Services, Training, Officers and Prosecution) formula grants program is to combat violence against women.

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

For purposes of 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 OJP Guideline Manual M7100.1D, Financial and Administrative Guide for Grants.

In brief, our audit determined that the ITCN violated the following grant conditions:

- The ITCN charged unallowable costs which totalled $27,633 to the STOP formula grant. The unallowable costs are due to requests for reimbursement by a subgrantee based on a daily rate which exceeded the maximum rate allowed ($14,996), and the failure to meet the matching funds requirement ($12,637).

- The ITCN did not submit progress reports for the STOP grant as required. Financial Status Reports were submitted as required, but were not timely submitted for two periods.

- The ITCN did not monitor the subgrantee as required.

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