U.S. DEPARTMENT OF JUSTICE

Audit Report

Audit of Drug Court and Technical Assistance Project

Grants Administered by

The Justice Management Institute

Denver, Colorado

GR-80-99-002

November 3, 1998

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EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of the Drug Court and Technical Assistance Project, Grant Nos. 95-DC-MX-K001 and 98-DC-VX-K002, administered by The Justice Management Institute (JMI), for the period November 1, 1996, to September 30, 1998. JMI received one initial and two supplement awards totaling $1,180,064 for Grant No. 95-DC-MX-K001, which is effective September 30, 1995, through December 31, 1998. JMI received one award for $75,000 for Grant No. 98-DC-VX-K002, which was effective June 1, 1997, through June 30, 1998. This audit was conducted at the request of the Office of Justice Programs (OJP).

Generally, JMI properly managed the grant. Based on information provided by the grant officials, we determined that the grant objectives had been implemented. However, we identified the following concerns:

• JMI did not submit all required Financial Status Reports and Categorical Assistance Progress Reports, and those submitted were not always timely.
  
  
• JMI included in three Requests for Reimbursement amounts that had already been reimbursed to JMI, and thus were unallowable. These three instances of double-billing resulted in questioned costs totaling $684.

These weaknesses are discussed in the Findings and Recommendations section of this report. Our audit scope and methodology are described in Appendix I.

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