This report presents results of an audit of the Office of Justice Programs Victim Compensation Grants Awarded to the Alabama Crime Victims Compensation Commission, Montgomery, Alabama.
This audit of the Office of Justice Programs Victim Compensation Grants Awarded to the Alabama Crime Victims Compensation Commission, Montgomery, Alabama, found that the Alabama CVCC established an adequate program to compensate victims and survivors of criminal violence, but also determined that Alabama CVCC needs to improve controls over reporting. This audit did not identify significant concerns regarding the Alabama CVCC’s grant expenditures, drawdowns, and financial reporting. However, auditors identified deficiencies with the Alabama CVCC’s controls over its reporting of the annual state certifications and grant performance. Auditors determined that the Alabama CVCC did not have policies and procedures for preparing the required annual state certification forms. Consequently, the Alabama CVCC could not confirm that it correctly calculated the amounts on the annual state certification forms, which may have resulted in OJP awarding Alabama CVCC funds in excess of its eligibility. Alabama CVCC did not implement adequate procedures to compile and submit accurate annual performance reports. The objective of the audit was to evaluate how the Alabama Crime Victims Compensation Commission (Alabama CVCC) designed and implemented its crime victim compensation program. To accomplish this objective, auditors assessed performance in the following areas of grant management: (1) grant program planning and execution, (2) program requirements and performance reporting, and (3) grant financial management.