Office of Justice Programs, Bureau of Justice Assistance, Project Safe Neighborhoods Grants Awarded to the Non-Profit Resource Center of Alabama, Grant Number 2003-GP-CX-0575, Birmingham, Alabama
Audit Report GR-40-05-010
Office of the Inspector General
The Office of the Inspector General, Audit Division has completed an audit of U.S. Department of Justice, Office of Justice Programs (OJP), Bureau of Justice Assistance grants awarded to the Non-Profit Resource Center of Alabama (NRCA) headquartered in Birmingham, Alabama. The purpose of the grants was to prevent, control, and reduce gun violence throughout the Northern Judicial District of Alabama in conjunction with Project Safe Neighborhoods.
We tested the NRCA’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 March 8, 2005, the NRCA had received $330,423 of the $892,721 grant funds awarded.
We found the NRCA to be in material non-compliance with grant conditions in the areas of reporting, grant drawdowns, grant expenditures, and monitoring of subgrantees. The NRCA also made several advance payments that are prohibited by OJP grant guidelines. As a result of these deficiencies, we questioned $209,519, or 23.5 percent, of the total grant funds awarded.1 Specifically, we found the NRCA:
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.