Audit of the National Institute of Justice Cooperative Agreement Awards Under the Solving Cold Cases with DNA Program to the Jackson County, Missouri Prosecutor's Office, Kansas City, Missouri.

摘要

The purpose of the audit was to determine whether reimbursements claimed for costs under the cooperative agreements were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the cooperative agreements, and to determine program performance and accomplishments. The objective of our audit was to assess risks and review performance in the following areas: (1) internal control environment, (2) drawdowns, (3) expenditures, (4) budget management and control, (5) financial and progress reports, and (6) program performance and accomplishments. We determined that monitoring of contractors and subrecipients, property management, indirect costs, program income, and matching were not applicable to these awards.