U.S. DEPARTMENT OF JUSTICE

Audit Report

American University

Drug Court Clearinghouse and Technical Assistance Program

Cooperative Agreement No. 95-DC-MX-K002

GR-30-98-0014

September 30, 1998

Executive Summary

The Office of the Inspector General, Audit Division, has completed an audit of cooperative agreement number 95-DC-MX-K002 (hereinafter "grant") awarded by the U.S. Department of Justice, Office of Justice Programs (OJP), to The American University (American University). American University received an award of $1,354,514 to provide training, clearinghouse and information services, and planning, implementation and enhancement technical assistance to drug court grantees.

Our audit concentrated on, but was not limited to, the award period of October 1, 1995 through April 30, 1998. We reviewed transactions to determine whether costs were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grant. We also reviewed requests for reimbursement, budget deviations, and the accuracy and timeliness of financial and progress reports.

In brief, our audit determined that American University submitted timely financial status and progress reports that accurately reflected grant activity, and implemented the activities planned to accomplish the objective of the grant; but:

• Charged unallocable costs totaling $11,902 to the grant, which consisted of unapproved and unsupported travel charges, unallocable equipment charges, and unauthorized equipment purchases.

These items are discussed in detail in the FINDING AND RECOMMENDATIONS section of the report. Our SCOPE AND METHODOLOGY appear in Appendix II.

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