NCJ Number
249194
Date Published
September 2015
Length
78 pages
Annotation
This report presents the findings and methodology of the audit of the grants awarded by the Office of Justice Programs (OJP) of the U.S. Justice Department to the Puerto Rico Department of Justice (PRDOJ) to support a broad range of activities intended to control and prevent crime; provide services to crime victims; improve sex offender registration and notification programs; and provide loan repayment assistance for local, State, and Federal public defenders and local and State prosecutors.
Abstract
The audit's objective was to assess performance in the key areas of grant management. Performance was assessed in the areas of internal control grant-fund drawdowns, management of sub-recipients, income from grant funds and programs, grant expenditures, management of property items bought with grant funds, and grant goals and achievements. The audit found that the PRDOJ's controls, policies, and procedures were inadequate for properly administering and fully accounting for grant funds. This resulted in the questioning of approximately $5.1 million. The PRDOJ drew down about $2.6 million in excess funds, did not return the funds to OJP, and did not draw down an additional $3.6 million of the grant funds it was awarded. This resulted in $6.2 million in missed criminal justice funding opportunities. Grant funds were not allocated by PRDOJ based on the needs of the criminal justice agencies or according to a strategic plan designed to address crime. It charged to the grants $23,355 in unallowable costs and just over $2 million in unsupported costs. In addition, it did not achieve a significant portion of the grant-funded projects. Based on these audit findings, 15 recommendation are presented for improving the management of OJP grants, and 5 recommendations address unallowed grant expenditures. 6 tables and appended supplementary details and the PRDOJ and OJP responses to the draft audit report