The funds awarded by Cal OES to Two Feathers were originally awarded to the Cal OES by the Justice Department's Office of Justice Programs (OJP) under the Victims of Crime Act. The purpose of the subgrants was to provide comprehensive psychotherapy services to child victims, with a focus on underserved children who are dependents of the court and children in the child welfare system, regardless of race, ethnicity, language, domestic violence, school violence, community violence, or abduction. As of July 2015, Two Feathers had expended $128,655 (100 percent) of subgrant NA1205604, $140,382 (99 percent) of subgrant NA13061604, and $139,637 (99 percent) of subgrant NA14071604. 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. The audit assessed performance in the following areas of grant management: financial management, budget management and control, drawdowns, expenditures, and program performance. The audit found that Two Feathers generally complied with requirements related to progress reporting and program accomplishments; however, expenditures were inadequately supported. The audit questioned a total of $264,662 and made two recommendations to OJP. One recommendation is that OJP remedy $6,324 in questioned non-personnel costs associated with an unsupported allocation methodology. The second recommendation is that OJP remedy $258,338 in questioned salary and fringe benefit costs related to an unsupported allocation methodology. 2 tables and appended stakeholder responses to audit findings