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GGD-84-43 1 (1984-04-12)

handle is hein.gao/gaobabnid0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. 20546 GENERAL GOVERNMENT DIVISION APRIL 12, 1984 B-202245 The Honorable Ike F. Andrews Chairman, Subcommittee on Human Resources Committee on Education and Labor 19 House of Representatives 123906 Dear Mr. Chairman: Subject: Youth Advocacy Grant Audits (GAO/GGD-84-43) This letter is one of a series which will address the concerns in your April 29, 1983, request about the manner in which the Office of Juvenile Justice and Delinquency Preven- tion, Department of Justice, is implementing the Juvenile Jus- tice and Delinquency Prevention Act of 1974 (42 U.S.C. 5601 et seq.). In response to one of your concerns, we reviewed the fiscal year 1983 audits of youth advocacy grants by the Department of Justice. You asked us to determine (1) the circumstances surrounding the audit and subsequent resolution of audit findings involving the grant to Coleman Children and Youth Services in San Francisco, California, and (2) whether there has been a pattern of selective audits of other grants which might constitute harassment. We studied the policies and procedures for initiating, executing, and resolving audits of grant programs and the circumstances leading to audits of the Coleman grant and all other Office of Juvenile Justice and Delinquency Prevention grants in fiscal year 1983. We discussed the audits with the Office grant monitors and top management officials, grant program management, and the Department of Justice auditing office. Our work was performed at the Office of Juvenile Justice and Delinquency Prevention in Washington, D.C., and was done in accordance with generally accepted government auditing standards. We found no evidence of impropriety by Office officials or Justice Department auditors who initiated, executed, or resolved the audits of youth advocacy grants, including the Coleman grant. Additionally, we found that the selection of these grants for audit, the execution of the audits, and the subsequent activity to resolve audit findings were proper and in accordance with Justice Department policy. (185997)

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