Antiterrorism and Emergency Assistance Program Grants Administered by the Colorado Division of Criminal Justice
Report No. GR-60-04-004
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of the Antiterrorism and Emergency Assistance Program Grants awarded by the U.S. Department of Justice, Office of Justice Programs (OJP) to the Colorado Division of Criminal Justice (CDCJ). The purpose of these grants was to provide compensation and services to victims attending the Oklahoma City bombing trial in Colorado, and victims of the Columbine High School tragedy.
We tested the CDCJ'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.
Our audit revealed that grant drawdowns exceeded immediate needs and required reports were not always accurate or submitted timely. Additionally, the CDCJ's monitoring of subgrantees was not adequate to ensure that costs charged to the grant were allowable, properly supported, and in compliance with grant conditions. Based on the deficiencies listed below, we questioned $204,101, or 10 percent, of the total grant funds awarded.1 Specifically we found:
These items are discussed in detail in the Findings and Recommendations section of this report. Our audit objectives, scope and methodology appear in Appendix I.