DOJ audit finds County Sheriffs of Colorado misused grant money
A Department of Justice (DOJ) audit says County Sheriffs of Colorado, Inc. (CSOC) misused money from two federal grants and that its oversight of how the grant money was spent was not adequate.
The grants, totaling $1,499,360.00, were awarded in 2008 and 2011.
The 2008 grant money was to be used to implement Colorado Victim Information Notification Everyday, or VINE, at the Colorado jails that did not yet have access to the program. VINE is an automated service that tracks the custody status of offenders in jail and notifies victims of changes in their offenders’ status.
The 2011 grant money was to be used to enhance the VINE system by adding offender photos to the web site, notification services in Spanish and the option to receive notifications through text message.
The DOJ says the objective of its audit was to determine whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions.
CSOC’s financial management procedures, accounting records, budget documents, and financial and progress reports were examined during the audit.
The findings of the audit are as follows:
$1,472 in unallowable questioned costs related to expenditures for items that were not included in the approved grant budget for Grant No. 2008-VN-CX-0012.
$1,835 in unallowable questioned costs that were also reported as matching costs for Grant No. 2008-VN-CX-0012.
Inadequate oversight of a consultant.
$2,980 in remaining unsupported questioned costs and $15,228 in unallowable questioned costs for materials used by a consultant for Grant No. 2011-VN-CX-0007.
$34,297 in unallowable questioned costs related to excess compensation for Grant No. 2011-VN-CX-0007.
$28,692 in unallowable questioned costs for services provided after the grant end date for Grant No. 2011-VN-CX-0007.
$336,549 in unsupported matching questioned costs for Grant No. 2008-VN-CX-0012.
$283,833 in unsupported matching questioned costs for Grant No. 2011-VN-CX-0007.
Inadequate policies and procedures to prevent drawing down excess cash.
Inaccurate FFRs.
Inadequate policies and procedures to track grant performance measures.
Inadequate policies and procedures to ensure compliance with special conditions for federal awards.
As a result of the auditors’ findings, the DOJ made the following recommendations to the CSOC:
Remedy the $49,996 in net unallowable questioned costs associated with the following issues:
a. Remedy $1,472 in unallowable questioned costs related to expenditures for items that were not included in the approved grant budget for Grant No. 2008-VN-CX-0012.
b. Remedy $1,835 in unallowable questioned costs that were also reported as matching costs for Grant No. 2008-VN-CX-0012.
c. Remedy $34,297 in unallowable questioned costs related to excess compensation for Grant No. 2011-VN-CX-0007.
d. Remedy $28,692 in unallowable questioned costs for services provided after the grant end date for Grant No. 2011-VN-CX-0007.
Ensure CSOC develops and implements a process to enhance consultant oversight.
Remedy $18,208 in questioned costs for materials used by a consultant for Grant No. 2011-VN-CX-0007 associated with the following issues:
a. Remedy $15,228 in unallowable questioned costs that were incurred after the grant end date.
b. Remedy $2,980 in unsupported questioned costs.
Remedy $620,382 in unsupported questioned costs associated with the following issues:
a. Remedy $336,549 in unsupported matching questioned costs for Grant No. 2008-VN-CX-0012.
b. Remedy $283,833 in unsupported matching questioned costs for Grant No. 2011-VN-CX-0007.
Ensure CSOC develops policies and procedures for drawing down federal grant funds.
Obtain a final FFR for Grant Nos. 2008-VN-CX-0012 and 2011-VN-CX-0007 with the corrected cumulative matching expenditures and indirect costs.
Coordinate with CSOC to develop policies and procedures to ensure that valid and auditable source documentation is available to support all data collected for each performance measure.
Coordinate with CSOC to develop policies and procedures to ensure that CSOC will comply with special conditions for federal awards.
