Audit of the Office of Justice Programs, Office of Juvenile Justice and Delinquency Prevention Award to the Institute for Educational Leadership, Washington, DC.

摘要

In September 2012, the Office of Juvenile Justice and Delinquency Prevention (OJJDP) in the Office of Justice Programs (OJP) awarded a $1,538,000 grant to the Institute for Educational Leadership (IEL) to support its Ready to Achieve Mentoring Program, or RAMP, in 10 sites across the United States. The RAMP initiative is a career-focused mentoring program for youth involved with or at risk of becoming involved with the juvenile justice system. The objective of the audit was to determine whether costs claimed under grant number 2012-JU-FX-0014 were allowable, reasonable, and complied with applicable laws, regulations, guidelines, and the terms and conditions. To accomplish this objective, we reviewed grant performance in the following key areas and activities: (1) the IELs internal control environment, (2) grant expenditures, (3) program performance and accomplishments, (4) drawdowns, (5) budget management and control, (6) reporting, and (7) contract management. Our audit found that the IEL generally complied with the award terms and conditions. However, we identified over $7,000 in unsupported expenditures pertaining to consultant invoices that did not detail the number of hours or days the consultant worked on performed tasks. Therefore, we could not verify whether IEL ensured that the consultant was not paid more than $450 per day, which grant conditions proscribe.