The purpose of the grants is to support eligible crime victim assistance programs that provide direct services to crime victims, as well as to provide assistance to States for awards of compensation benefits to crime victims. The audit's objective was to determine whether costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants. This was done by assessing performance in the following areas of grant management: financial management, expenditures, drawdowns, Federal financial reports, and program performance. As of September 2, 2015, UOVC had drawn down $11,493,485 of the total grant funds awarded. Although UOVC's approach for selecting and monitoring subrecipient activities is apparently adequate to promote effective use of grant funds, the audit found that UOVC did not comply with essential award conditions related to its accounting system and required Federal financial reports. Victim compensation expenditures commingled Federal and non-Federal funds, and all 20 tested financial reports with reported expenditures were inaccurate. The recommendations to OJP are that it ensure that UOVC adheres to the grant requirements for financial management systems and that the financial information reported is accurate. 2 tables and appended audit objectives, scope, and methodology, UOVC and OJP responses to the draft audit report, and OIG analysis and summary of actions needed to close the report