Audit Report


Office of Justice Programs

Fiscal Year 1997 Drug Court Implementation Initiative

to the Superior Court of New Jersey

Grant Number 97-DC-VX-0138



March 31, 1999


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The Office of the Inspector General, Audit Division, has completed an audit of grant number 97-DC-VX-0138, awarded by the U.S. Department of Justice (DOJ), Office of Justice Programs (OJP) to the Superior Court of New Jersey (Court). The grantee received $385,000 in federal funds for operation of the drug court. The grant period was from April 1, 1997 through June 30, 1999. As of September 30, 1998, the grantee reported expenditures of $193,000 in grant funds.

Our audit covered the period April 1, 1997 through the end of our fieldwork on November 16, 1998. We tested the accuracy and reliability of the Court’s accounting system, reviewed the general ledger, and evaluated the allowability, allocability, and reasonableness of costs.

For the purpose of this review, we used the Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Nonprofit Organizations, and the OJP Financial Guide.

Based on our audit, we found that the grantee properly managed the grant.

However, we did identify deficiencies that are described in the Findings and Recommendations section of this report. Our Scope and Methodology section appears in the Appendix.