The grant was for the construction of an alternative substance abuse treatment facility for juveniles. The audit's objective was to determine whether costs claimed under the grant were allowable; supported; and in accordance with applicable laws, regulations, guidelines, and terms and conditions. Performance was assessed in the areas of grant management, which included financial management, expenditures, budget management and control, drawdowns, Federal financial reports, and program performance. After examining the ENIPC's policies and procedures, accounting records, and financial and progress reports, the audit found that the ENIPC did not comply with essential award conditions related to the use of funds and grant matching. Specifically, the ENIPC incurred $20,659 in unallowable costs for items purchased after the grant end date and unbudgeted indirect costs charged to the grant, and it allocated $626,257 in unsupported costs to the grant match. The audit did not identify any instances in which the accomplishments described in the progress reports did not match the supporting documentation. Two recommendations address remedying the unallowable and unsupported expenditures. Appendixes address the audit's objective, scope, and methodology, the schedule of dollar-related findings; the Office of Justice Programs response to the draft report; the grantee's response to the draft report; and the analysis and summary of actions necessary to close the report.