Office of Justice Programs Grants Awarded to the Mississippi Band of Choctaw Indians – Grant Numbers 1997-WI-VX-0024, 1999-IP-VX-0001, 1999-VR-GX-0011, and 2001-TY-FX-0038,
Report No. GR-40-05-003
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of U.S. Department of Justice (DOJ), Office of Justice Programs (OJP) grants, including supplements, awarded to the Mississippi Band of Choctaw Indians (MBCI) headquartered in Choctaw, Mississippi. The purpose of the grants was to: 1) stop violence against Indian women, 2) build a correctional facility, 3) provide assistance to victims of crime, and 4) prevent juvenile delinquency and promote the mental health of tribal youth.
We tested the MBCI’s accounting records to determine if reimbursements claimed for costs under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants. As of June 16, 2004, the MBCI had been reimbursed $16,278,896 of the $18,198,020 grant funds awarded.
Our audit found deficiencies in the areas of reporting, budget management and control, matching costs, and expenditures. Further, some property purchased with federal funds was not managed according to OJP guidelines. The MBCI also made several advance payments which are generally prohibited by federal regulations. As a result of these deficiencies, we question $191,872, or 1.1 percent, of the total grant funds awarded.1 Specifically, we found:
These items are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope, and methodology appear in Appendix I.