Limited Scope Audit of an Office of Juvenile Justice and Delinquency Prevention Grant Awarded To Women In Support of the Million Man March Newark, New Jersey.

摘要

The Department of Justice Office of the Inspector General (OIG) has completed a limited scope audit of an Office of Juvenile Justice and Delinquency Prevention (OJJDP) grant awarded by the Office of Justice Programs (OJP) to the Women in Support of the Million Man March, Inc. (WISOMMM) located in Newark, New Jersey.1 Specifically, the OIG reviewed a $345,325 OJJDP grant, number 2005-JL-FX-0210, awarded to WISOMMM to support youth crime reduction programs. The specific purpose of the award was to provide local at-risk youth with educational, cultural, and recreational alternatives to crime and violence. The objective of the OIG limited scope audit was to identify risks that represent impediments to effective grant management and administration. We assessed WISOMMs grant management in the following areas: (1) control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring. The OIG limited scope audit identified significant deficiencies in accounting systems and internal controls, and questioned $146,000 of the grant funds that the WISOMMM received. Significantly, $198,000 in checks and Electronic Funds Transfers (EFTs) were disbursed from the grant account without any supporting financial records. We were able to confirm $72,000 was refunded, leaving $126,000 in unsupported disbursements. In addition, we found one check totaling $20,000 disbursed to an individual third party without any supporting financial records.