Audit of the Office on Violence Against Women and Office of Justice Programs Grants Awarded to the Mi’kmaq Nation, Presque Isle, Maine

Ensure the Mi'kmaq Nation creates and implements written policies and procedures with the necessary guidance to assist staff in preparing accurate progress reports.

Ensure the Mi'kmaq Nation creates and implements written policies and procedures with the necessary guidance to assist staff in preparing accurate progress reports.

Ensure the Mi'kmaq Nation confirms that the missing required checks on current employees who may work with minors have been conducted and are documented, to include searches of public sex
offender and child abuse websites/registries and updated checks on employees who have been employed longer than 5 years.

Ensure the Mi'kmaq Nation confirms that the missing required checks on current employees who may work with minors have been conducted and are documented, to include searches of public sex
offender and child abuse websites/registries and updated checks on employees who have been employed longer than 5 years.

Ensure the Mi'kmaq Nation trains staff on adhering to the established policies and procedures related to the Determination of Suitability special condition and retains documentation of the required checks.

Ensure the Mi'kmaq Nation trains staff on adhering to the established policies and procedures related to the Determination of Suitability special condition and retains documentation of the required checks.

Ensure the Mi'kmaq Nation improves its written policies and procedures to instruct staff on how to calculate indirect costs using the correct base and how to retain appropriate supporting documentation.

Ensure the Mi'kmaq Nation improves its written policies and procedures to instruct staff on how to calculate indirect costs using the correct base and how to retain appropriate supporting documentation.

Remedy the unsupported indirect costs of $6,189 in the 2018-VO-GX-0125 grant and $709 in the 2020-JP-FX-0007 grant, totaling $6,898.

Ensure the Mi'kmaq Nation creates written policies and procedures on how to properly support allocated personnel and fringe benefit costs using records that reflect actual time spent among specific activities or cost objectives.

Ensure the Mi'kmaq Nation improves and implements written policies and procedures for maintaining proper property records and conducting required physical inventory on equipment

Ensure the Mi'kmaq Nation adds existing equipment into the improved property management system.

Remedy the $9,169 of unallowable personnel costs.

Remedy the $8,176 of unallowable indirect costs that exceeded the budgeted amount.

Ensure the Mi'kmaq Nation revises its procedures for grant budget monitoring performed by program directors and provide program directors a tool that helps them compare cumulative expenditures to their budgets.

Remedy the $4,349 in unsupported questioned costs related to excess cash-on-hand.