Grant Writing Evaluation
Grant Evaluation
In September 2009, the Eight
Northern Indian Pueblos Council (ENIPC) was awarded $5,636,317 in grant funds
with the objective of this grant being to build an alternative substance abuse
treatment facility for juveniles in Taos, NM. The U.S. Department of Justice
(DOJ) Office of the Inspector General (OIG) completed an audit of funds awarded
by the Office of Justice Programs (OJP), Bureau of Justice Assistance (BJA)
under the Correctional Systems and Correctional Alternatives on Tribal Lands
(CSCATL) Program (Office of Inspector General, 2015).
Capital grant funding via CSCATL involved
endeavors towards development, erecting and modernizing tribal justice
facilities regarding confinement and reintegration of adolescents and adults bound
to tribal lands, or even investigating community-based alternatives. The ENIPC
applied for funding and followed procedures and grant regulations. There were
three important objectives that the ENIPC performed correctly. During an
initial review, OJP concluded that the grantee, ENIPC, effectively protected
grant funds, expenses were sufficiently maintained by documentation and were
for the aims that supported grant objectives, and lastly, the ENIPC utilized
personnel and fringe benefit budgets, and land appraisal, to satisfy the 10%
match requirement (Office of Inspector General, 2015).
However, after the November 30th
project end date, auditors found discrepancies regarding grant requirements:
1.
ENIPC did not conform with the use of funds and grant
matching with unsupported costs to the grant match totaling $626,257. Auditors
determined that there was $ $20, 659 in unallowable expenses for items procured
after the grant ending date and unbudgeted secondary expenses charged to the
grant.
2.
Audit discovery established seven unallowable
transactions in the amount of $10,443 after the grant date and it is suggested
that these funds be remedied and are as follows:
·
$6,469 for 13 computers
·
$1,825 for 12 printers
·
$2,084 for Microsoft Office licenses
·
$65 for window blinds
3.
$540,000 land valuation not adequately supported Was
not able to account for $69,572 in personnel costs. Fringe benefits totaling
$16, 685 were not adequately supported.
According to grant requirements, the grantee should have introduced a GAN for a budget amendment that alters
funds among budget types if the projected growing change is greater than 10% of
the total award amount. The audit asked the ENIPC to remedy $10,215 in
unallowable indirect costs. The grant approved cost rate is 19.8% and the
approved cost rate for the recipient is 24%. After an audit was conducted, the
ENIPC answered but still did not fulfill the grant requirements and therefore,
supporting documentation is still lacking.
.
References
Office of Inspector General.
2015. Audit of the office of justice programs correctional systems and
correctional alternatives on tribal lands program grant awarded to the Eight
Northern Indian Pueblos Council Ohkay Owingeh, New Mexico. U.S. Department of
Justice. Retrieved from https://oig.justice.gov/reports/2015/g6016001.pdf
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