Title page
Contents
Executive Summary 2
Introduction 6
The Grantee 7
OIG Audit Approach 7
Audit Results 8
Grant Program Planning and Execution 8
Subaward Allocation Plan 8
Subaward Selection Process 9
Subaward Requirements 9
Priority Areas Funding Requirement 9
Grant Financial Management 10
Grant Expenditures 10
Drawdowns 11
Financial Reporting 11
Matching Requirement 12
Monitoring of Subrecipients 12
Subrecipient Risk Assessments and Monitoring Requirements 13
Monitoring Frequency 14
Financial Monitoring 16
Subaward Expenditures 16
Single Audit Requirements 17
Performance Monitoring 17
Annual Performance Reports 18
Subaward Reporting 18
Conclusion and Recommendations 19
APPENDIX 1: Objective, Scope, and Methodology 20
Objective 20
Scope and Methodology 20
Internal Controls 21
APPENDIX 2: The Oklahoma District Attorneys Council's Response to the Draft Audit Report 22
APPENDIX 3: The Office of Justice Programs Response to the Draft Audit Report 24
APPENDIX 4: Office of the Inspector General Analysis and Summary of Actions Necessary to Close the Audit Report 29
Table 1. Audited Grants Fiscal Years 2021-2022 6
Table 2. Oklahoma DAC 2021 and 2022 Subawards 9
Table 3. Amount Drawn Down for Each Grant as of May 1, 2023 11
Table 4. Subrecipients Requiring Annual On-site Monitoring on FY 2021 and 2022 Subawards 14
Figure 1. On-site Monitoring of High and Moderate Risk Subrecipients of 2021 and 2022 Subawards October 2021 through September 2023 15