This report presents results of an audit of the Office of Justice Programs Office of Juvenile Justice and Delinquency Prevention Mentoring Opportunities for Youth Initiative Grants Awarded to Sea Research Foundation, Inc., Mystic, Connecticut.
This audit, which studied two grants awarded by the Office of Justice Programs (OJP) to the Sea Research Foundation, Inc. (SRF) for the Mentoring Opportunities for Youth Initiative, concluded that SRF generally complied with all of the grant requirements and demonstrated adequate progress towards the grants' stated goal and objectives of improving outcomes and meeting its objectives for mentoring young people. The audit studied whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the award and whether SRF demonstrated adequate progress towards achieving program goal and objectives. The audit found SRF did not comply with essential award conditions related to one special condition, financial management, drawdowns, budget management and control, and federal financial reporting. The audit also identified unsupported fringe benefit costs and training costs. The report contains five recommendations for OJP.