These grants were awarded by the Justice Department's Bureau of Justice Assistance (BJA) under the Tribal Courts Assistance Program; the Office of Juvenile Justice and Delinquency Prevention (OJJDP) under the Tribal Youth Program; and the Office on Violence Against Women (OVW) under the Indian Tribal Governments and Sexual Assault Services Program. Collectively, these grants totaled $1,189,554. The audit's objective was to determine whether costs claimed under the grants were allowable, supported, and in accord with applicable laws, regulations, guidelines, and terms and conditions of the grants. Grant performance was assessed in the areas of financial management, program performance, expenditures, budget management and control, draw downs, and Federal financial reports. Overall, the audit found that the Penobscot Nation did not ensure that grant funds were safeguarded, consultants were adequately monitored, consultant time and effort were detailed, and budgets were adequately monitored. Net questioned costs totaled $393,480. They pertained to unallowable and unsupported consultant and personnel expenditures as well as other unsupported, unallowable, and unnecessary items. Fourteen recommendations to OJP and OVW address the remedying of cited unsupported and unallowable expenditures, as well as ways that OJP and OVW can ensure that Penobscot Nation implements and adheres to policies and procedures that ensure compliance with required financial, management, and performance requirements, as well as allowed expenditures. The audit was conducted in accordance with generally accepted government auditing standards. Appended description of audit methodology, a schedule of dollar-related findings, and key stakeholder responses to the draft audit report