Title page
Contents
Executive Summary 2
Introduction 5
The Grantee 6
OIG Audit Approach 6
Audit Results 7
Grant Program Planning and Execution 7
Subaward Allocation Plan 7
Subaward Selection Process 7
Subaward Requirements 8
Priority Areas Funding Requirement 8
Monitoring of Subrecipients 8
Monitoring Type and Frequency 9
Clarifying Requirements for the Type and Frequency of Monitoring 10
Implementing a Plan to Complete Required Monitoring 11
Nature and Scope of Monitoring 11
Subaward Expenditures 12
Personnel and Fringe Benefits 13
Supplies and Other Costs 13
Contractor and Consultant Expenditures 14
Subrecipient Single Audit Requirements 14
Performance Data and Reporting 15
Subaward Reporting 16
Grant Financial Management 16
Administrative Expenditures 16
Drawdowns 16
Financial Reporting 17
Matching Requirement 17
Conclusion and Recommendations 18
APPENDIX 1: Objective, Scope, and Methodology 19
Objective 19
Scope and Methodology 19
Internal Controls 20
APPENDIX 2: Montana Board of Crime Control Response to the Draft Audit Report 21
APPENDIX 3: Office of Justice Programs Response to the Draft Audit Report 23
APPENDIX 4: Office of the Inspector General Analysis and Summary of Actions Necessary to Close the Audit Report 28
Table 1. Audited Grants FYs 2020-2021 5
Table 2. Subrecipient Risk Designations and Monitoring Requirements for Montana BCC State FY 2022 to 2024 Subaward Cycles 10