EXECUTIVE SUMMARY

INTRODUCTION

Federal Regulations Regarding Grant Closeout
DOJ Top Management Challenges
Prior Reviews Regarding Grant Closeout
Audit Objectives

FINDINGS AND RECOMMENDATIONS

I. TIMELINESS OF GRANT CLOSEOUT

Grant Closeout Policy
Audit Approach
Closed Grants

Office of Community Oriented Policing Services
Office of Justice Programs
Office on Violence Against Women
Priority of Grant Closeout
Expired Grants That Have Not Been Closed

Office of Community Oriented Policing Services
Office of Justice Programs
Office on Violence Against Women
Expired Grants Backlog
Agency Estimate of Current Status of Backlog
OIG Analysis of Backlog
Current Closeout Practices

Office of Community Oriented Policing Services
Office of Justice Programs
Office on Violence Against Women
Conclusion
Recommendations

II. DRAWDOWNS ON EXPIRED GRANTS

Costs Charged After the Liquidation Period
Current Drawdown Practices
Conclusion
Recommendations

III. FUNDS REMAINING ON EXPIRED GRANTS

Funds Remaining on Expired Grants
Recommendations

STATEMENT ON INTERNAL CONTROLS

STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

APPENDICES:

1. SCHEDULE OF DOLLAR-RELATED FINDINGS
2. OBJECTIVES, SCOPE, AND METHODOLOGY
3. GRANT CLOSEOUT FINDINGS IDENTIFIED BY THE OJP’S BUSINESS PROCESS IMPROVEMENT DESIGN GROUP
4. COPS RESPONSE TO THE DRAFT REPORT
5. OJP RESPONSE TO THE DRAFT REPORT
6. OVW RESPONSE TO THE DRAFT REPORT
7. ANALYSIS AND SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT