Audit of the Office of Justice Programs National Institute of Justice Cooperative Agreements Awarded to the Sheriffs' Association of Texas, Austin, Texas.

摘要

The purpose of the audit was to determine whether costs claimed under the cooperative agreements were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the cooperative agreements. The objective of the audit was to review performance in the following areas: (1) internal control environment; (2) drawdowns; (3) cooperative agreement expenditures, including personnel and indirect costs; (4) budget management and control; (5) property management; (6) program income; (7) financial and progress reports; (8) cooperative agreement requirements; (9) program performance and accomplishments; and (10) monitoring of subgrantees and contractors. We tested compliance with what we consider to be the most important conditions of the cooperative agreements. Unless otherwise stated in this report, the criteria we audit against are contained in the OJP Financial Guide and the award documents.