U.S. DEPARTMENT OF JUSTICE
Office of Justice Programs
Service, Training, Officers, and Prosecution
Formula Grant to the Yavapai-Apache Indian Nation
Grant No. 96-WI-NX-0029
The Office of the Inspector General, Audit Division, has completed an audit of a grant number 96-WI-NX-0029, awarded by the U.S. Department of Justice (DOJ), Office of Justice Programs (OJP) to the Yavapai-Apache Indian Nation (YAN). The YAN received a grant of $84,000 to implement training programs for judicial, law enforcement, substance abuse and social services staff. The grant project period was September 30, 1996 through September 30, 1998. The purpose of the Services, Training, Officers and Prosecution (STOP) formula grants program is to develop or enhance tribal structure in order to combat violent crimes committed against Indian women.
Our audit concentrated on, but was not limited to, the period September 30, 1996 through July 1, 1998. We tested the accuracy and reliability of the YAN 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 OMB Circular A-133, Audits of States, Local Governments, and Non Profit 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 the YAN violated the following grant conditions:
- The YAN generally was not in compliance with grant reporting requirements. An initial semiannual progress report was not submitted as required; the second progress report was not timely submitted. One Financial Status Report was not submitted and three were not timely submitted. In addition, discrepancies found between the Financial Status Reports and accounting records could not be reconciled.
These items are discussed in detail in the Findings and Recommendations section of the report. Our scope and methodology appear in the Appendix.