Audit Report


Drug Court Implementation Initiative Grant

Administered by the Douglas County District Court

Douglas County, Omaha, Nebraska

Grant No. 96-DC-MX-0016

Audit Report Number GR-50-98-030


September 15, 1998




The Office of the Inspector General, Audit Division, has completed an audit of the drug court implementation initiative grant awarded by the U.S. Department of Justice, Office of Justice Programs, Grant Number 96-DC-MX-0016, administered by the Douglas County District Court (Douglas County). The grant was awarded in the amount of $470,569 through the Drug Court Program Office, for the period of September 1, 1996 through March 31, 1998, and was awarded a "no cost" extension through December 31, 1998. The purpose of the grant is to implement a drug court in Douglas County, Nebraska.

In brief, our audit revealed:

• Unallowable fringe benefits, salaries, rent, and contractor payments totaling $22,974.

• Unsupported fringe benefits and salaries totaling $83,773.

• Excess grant award of $224,701 based on projected total program costs.

• Financial and Progress Reports were not submitted timely nor did they accurately report grant activities.

• Douglas County had not contributed any matching funds to the Drug Court program as of March 31, 1998.