Audit of the Office of Justice Programs Cooperative Agreements Awarded to the International Institute of Buffalo, Buffalo, New York

https://oig.justice.gov/reports/2019...4ia8cO0pGZLtts


As a result of our audit, we concluded that IIB did not maintain adequate financial management system records to separately account for all award and local match expenditures. In addition to commingling award expenditures in its organization-wide accounting system, we also found IIB lacked adequate source documentation for certain types of expenditures totaling $71,638. Due to the commingling of expenditures in its accounting system, we were unable to determine whether: (1) financial reports IIB submitted were accurate, (2) IIB adhered to its award budgets, or (3) IIB complied with drawdown requirements. We also identified areas for improvement in IIB’ssubrecipientmonitoring procedures and documentation, and policies requiring background checks for award-funded staff working with children. While we determined that IIB demonstrated adequate progress towards achieving the goals and objectives of the award program, and the related progress reports were not materially misstated, we identified areas for improvement related to performance data reporting. Through our testing, we identified questioned costs totaling $864,606.