U.S. DEPARTMENT OF JUSTICE

Audit Report

Office of Justice Programs

Grant for Drug Court Improvement and

Enhancement to the 16th Judicial Circuit Court of Florida

Grant No. 95-DC-MX-0059

GR-40-98-021

August 1998

EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of grant number 95-DC-MX-0059, awarded by the U.S. Department of Justice, Office of Justice Programs (OJP) to the 16th Judicial Circuit Court of Florida (grantee). The grantee received the grant of $196,126 to improve the drug court program through the automation of case management and the expansion of drug court services to additional areas within the 16th Judicial Circuit Court. The grant period was September 15, 1995 through March 31, 1998.

In brief, our audit determined the grantee:

• Charged unallowable costs of $4,442 to the grant. Specifically, the unallowable costs were for unapproved transfers between cost categories, excessive personnel costs, unnecessary supply expenses, and inappropriate travel expenses.

• Did not timely submit some Financial Status Reports to the Office of Justice Programs.

• Did not submit one Categorical Assistance Progress Report to OJP as required, and submitted other progress reports late.

These items are discussed in detail in the Findings and Recommendations section of the report. Our Scope and Methodology appear in Appendix II.

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