Audit Report


The Drug Court Improvement and

Enhancement Initiative to the

Superior Court of Delaware

Grant Number 95-DC-MX-0050



August 14, 1998


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The Office of the Inspector General, Audit Division, has completed an audit of grant number 95-DC-MX-0050, awarded by the U.S. Department of Justice (DOJ) Office of Justice Programs (OJP). The Superior Court of Delaware received a grant of $514,000 to improve and expand its drug court. The grant project period was September 15, 1995 to March 31, 1997. Project extensions through September 30, 1998 were granted by OJP. As of July 1, 1998, the grantee had expended $407,426 in grant funds.

Our audit concentrated on, but was not limited to, the period

September 15, 1995 through July 1, 1998. We tested the accuracy and reliability of the grantee’s accounting system, reviewed the general ledger, and determined if costs charged to the grant were allowable, allocable, and reasonable.

For the purposes of this review, we used the Office of Management and Budget (OMB) Circular A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Institutions; OMB Circular A-122, Cost Principles for Nonprofit Organizations; and the OJP Financial Guide.

Based on our audit, we found that the Superior Court of Delaware properly managed the grant.

However, the Superior Court failed to account for and report $30,086 in program income. Our Scope and Methodology section appears in Appendix II.