Audit of the Office of Justice Programs Transforming America's Response to Elder Abuse: Coordinated, Enhanced Multidisciplinary Teams for Older Victims of Abuse and Financial Exploitation Program Awarded to Elder Law of Michigan Lansing, Michigan

Submitting OIG:

Department of Justice OIG

Date Issued:

Thursday, December 8, 2022

Agency Reviewed / Investigated:

Department of Justice

Submitting OIG-Specific Report Number:

23-009

Component, if applicable:

Office of Justice Programs

External entity, if applicable:

Elder Law of Michigan

Location(s):

Lansing, MI

United States

Type of Report:

Audit

Questioned Costs:

$86,407

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
23-009.pdf	7.25 MB

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1	Open	No	https://oig.justice.gov/reports
Collaborate with ELM to identify lessons learned and necessary improvements that can be shared with the organization assuming responsibility for the E-MDT program.
2	Open	No	https://oig.justice.gov/reports
Ensure ELM establishes and implements grant financial management policies and procedures to help ensure adequate administration of federal grant funds and that all relevant personnel are aware of these policies and procedures. In particular, these policies and procedures should cover, at a minimum: (1) accurately preparing the schedule of expenditures of federal awards in accordance with federal requirements, which is reviewed and approved by management; (2) providing adequate oversight of its accounting activities, including ensuring the accurate recording of expenses to budget categories by both its internal financial staff and external accountants; (3) adequately awarding, administering, and overseeing contracts; (4) drawing down federal funds that coincide with the DOJ Grants Financial Guide, including requirements for accurately and completely preparing drawdown amounts; and (5) preparing and submitting accurate federal financial reports.
3	Open	No	https://oig.justice.gov/reports
Remedy the $55,794 in unallowable personnel and associated indirect costs charged to the grant.
4	Open	No	https://oig.justice.gov/reports
Ensure ELM reiterates to its staff the policy requiring that all personnel costs charged to federal grants be reviewed to confirm those charges are associated with work hours spent on allowable activities.
5	Open	No	https://oig.justice.gov/reports
Remedy the $25,396 in unsupported contractor and associated indirect costs charged to the grant.
6	Open	No	https://oig.justice.gov/reports
Remedy the $1,308 in unallowable contractor and associated indirect costs charged to the grant.
7	Open	No	https://oig.justice.gov/reports
Remedy the $3,909 in unsupported rent and associated indirect costs charged to the grant.
8	Open	No	https://oig.justice.gov/reports
Ensure that ELM adheres to its existing rental policy to help ensure that rent payments do not exceed the established rent agreement.
9	Open	No	https://oig.justice.gov/reports
Ensure ELM examines its accounting records and confirm all grant expenses have been properly recorded to the correct budget category and, if necessary, revise its records.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

Open

https://oig.justice.gov/reports

Collaborate with ELM to identify lessons learned and necessary improvements that can be shared with the organization assuming responsibility for the E-MDT program.

Open

https://oig.justice.gov/reports

Ensure ELM establishes and implements grant financial management policies and procedures to help ensure adequate administration of federal grant funds and that all relevant personnel are aware of these policies and procedures. In particular, these policies and procedures should cover, at a minimum: (1) accurately preparing the schedule of expenditures of federal awards in accordance with federal requirements, which is reviewed and approved by management; (2) providing adequate oversight of its accounting activities, including ensuring the accurate recording of expenses to budget categories by both its internal financial staff and external accountants; (3) adequately awarding, administering, and overseeing contracts; (4) drawing down federal funds that coincide with the DOJ Grants Financial Guide, including requirements for accurately and completely preparing drawdown amounts; and (5) preparing and submitting accurate federal financial reports.

Open

https://oig.justice.gov/reports