Audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the California Governor's Office of Emergency Services to Building Futures with Women and Children, San Leandro, California

Date Issued

Wednesday, June 11, 2025

Submitting OIG

Department of Justice OIG

Agencies Reviewed/Investigated

Department of Justice

Components

Office of Justice Programs

Report Number

25-060

Report Type

Audit

Location

San Leandro, CA
United States

Number of Recommendations

Questioned Costs

$41,375

Funds for Better Use

Report updated under NDAA 5274

External Entity

Building Futures with Women and Children

Open Recommendations

This report has 6 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use	Additional Details
1	No	$0	$0	Accurate as of January 31, 2026
Ensure that Building Futures establishes policies and procedures to ensure the accuracy and appropriateness of its reported performance data.
10	No	$0	$0	Accurate as of January 31, 2026
Work with Cal OES to revise its subrecipient compliance assessment procedures to ensure corrective action plans are implemented in a timely manner.
4	No	$32,478	$0	Accurate as of January 31, 2026
Remedy $32,478 in salaries and fringe benefits costs that were not adequately supported.
5	No	$8,897	$0	Accurate as of January 31, 2026
Remedy $8,897 in unsupported operating costs.
6	No	$2,156	$0	Accurate as of January 31, 2026
Remedy $2,156 in unallowable operating costs charged to VOCA in error.
9	No	$0	$0	Accurate as of January 31, 2026
Work with Cal OES to enhance its subrecipient monitoring policies and procedures to ensure subrecipients are recording or allocating expenditures by funding source, as required.