Victims of Child Abuse Act Reauthorization Act of 2013 - Amends the Victims of Child Abuse Act of 1990 to authorize appropriations for FY2014-FY2018 for: (1) the children's advocacy program; (2) grants from the Administrator of the Office of Juvenile Justice and Delinquency Prevention to develop and implement multidisciplinary child abuse investigation and prosecution programs; and (3) grants to national organizations to provide technical assistance and training to attorneys and others instrumental to the criminal prosecution of child abuse cases in state or federal courts, for the purpose of improving the quality of criminal prosecution of such cases.
Directs the Inspector General of the Department of Justice (DOJ) to conduct audits of grant recipients to prevent waste, fraud, and abuse of funds by grantees. Defines an "unresolved audit finding" as a finding in the final audit report of the Inspector General that the audited grantee has utilized grant funds for an unauthorized expenditure or otherwise unallowable cost and that is not closed or resolved within 12 months from the date when the final audit report is issued and any appeal has been completed. Directs the Administrator to give priority for grants to eligible entities that did not have an unresolved audit finding during the three fiscal years prior to submitting an application for a grant. Disqualifies a grant recipient that is found to have an unresolved audit finding from receiving grant funds during the following two fiscal years. Directs the Administrator, if an entity is awarded grant funds during the two-fiscal-year period in which the entity is barred from receiving grants, to: (1) deposit an amount equal to the funds that were improperly awarded into the General Fund of the Treasury, and (2) seek to recoup the costs of the repayment to the fund from such entity.
Prohibits the Administrator from awarding a grant to a nonprofit organization that holds money in offshore accounts for the purpose of avoiding paying the tax on unrelated business income.
Requires each nonprofit organization awarded a grant that uses prescribed procedures to create a rebuttable presumption of reasonableness for the compensation of its officers, directors, trustees and key employees to disclose to the Administrator in the grant application the process for determining such compensation, the comparability data used, and contemporaneous substantiation of the deliberation and decision.
Prohibits amounts authorized to be appropriated to DOJ from being used by the Administrator, or by any individual or organization awarded discretionary funds through a cooperative agreement, to host or support any expenditure for conferences that uses more than $20,000 in DOJ funds, without prior written authorization by the Deputy Attorney General or other specified officials.