NCJ Number
55814
Date Published
1978
Length
22 pages
Annotation
THIS AUDIT BLAMES FRAGMENTATION OF RESPONSIBILITY AND A LACK OF ACCOUNTING CONTROLS FOR FAILURE TO ACHIEVE THE MINIMUM FUNDING FOR JUVENILE JUSTICE PROGRAMS MANDATED BY CONGRESS. RECOMMENDATIONS ARE MADE.
Abstract
TO ENSURE THAT THE FUNDS APPROPRIATED UNDER THE JUVENILE JUSTICE AND DELINQUENCY PREVENTION ACT OF 1974 SUPPLEMENTED, RATHER THAN REPLACED, FUNDING AUTHORIZED UNDER THE CRIME CONTROL ACT, CONGRESS MANDATED A MINIMUM FUNDING PROVISION FOR JUVENILE JUSTICE PROGRAMS. THIS MAINTENANCE-OF-EFFORT REQUIREMENT STATES THAT AT LEAST 19.15 PERCENT OF CRIME CONTROL APPROPRIATIONS MUST BE FOR JUVENILE PROGRAMS. THIS FIGURE WAS BASED ON THE PERCENTAGE APPROPRIATED IN 1972. FOR FISCAL YEAR 1977 THE REQUIRED LEAA JUVENILE JUSTICE MAINTENANCE LEVEL WAS $126,773,000. THIS GENERAL ACCOUNTING OFFICE REVIEW SURVEYED RECORDS AT LEAA HEADQUARTERS AND DID FIELDWORK IN THE STATES OF ILLINOIS, GEORGIA, ALABAMA, OKLAHOMA, AND KANSAS IN 1978. THE AUDIT CONCLUDES THAT LEAA NEEDS TO STRENGTHEN IMPLEMENTATION OF THE MAINTENANCE-OF-EFFORT PROGRAM. SPECIFIC RESPONSIBILITIES FOR ADMINISTRATION OF THIS REQUIREMENT HAVE NOT BEEN ASSIGNED AND COMPLIANCE PROCEDURES HAVE NOT BEEN CONSISTENT. WRITTEN PROCEDURES SHOULD BE SET UP FOR IMPLEMENTATION AND MONITORING. DATA RECEIVED FROM 49 STATES AND 5 OTHER JURISDICTIONS INDICATE THAT ACTUAL EXPENDITURES WERE ABOUT $10.2 MILLION LESS THAN LEAA ESTIMATED FOR FISCAL YEAR 1975. IT IS ALSO POINTED OUT THAT THE COMPLIANCE REPORTS CONTAIN ONLY THE ESTIMATED EXPENDITURES AND NOT THE ACTUAL EXPENDITURES. A NUMBER OF ACCOUNTING CHANGES AND PROCEDURAL CONTROLS ARE RECOMMENDED. LEAA'S RESPONSE TO THIS REPORT IS INCLUDED. IT EMPHASIZES THE DIFFICULTIES INHERENT IN WORKING WITH NUMEROUS STATE AND LOCAL JURISDICTIONS AND THE PROBLEMS INVOLVED IN THE BLOCK GRANT SYSTEM. (GLR)