Audit of the Office of Justice Programs Justice Assistance Grants Awarded to the East Baton Rouge Sheriff's Office, Baton Rouge, Louisiana.

摘要

The purpose of the audit was to determine whether grant funds were used for costs that were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants; and whether the Sheriffs Office met or was on track to meet the goals and objectives outlined in the grant programs and applications. The objectives of the audit were to determine whether the Sheriffs Office complied with essential grant conditions pertaining to: (1) internal control environment, (2) drawdowns, (3) grant expenditures, (4) budget management and control, (5) financial status and progress reports, (6) program performance and accomplishments, (7) post-grant end-date activities, (8) property management, (9) matching costs, (10) program income, (11) monitoring of subrecipients and contractors, and (12) special requirements.