This report presents the results of an audit of an Office of Justice Programs Research and Development in Forensic Science for Criminal Justice Program Grant Awarded to Rutgers, the State University.
This audit reviews a grant awarded by the US Department of Justice (DOJ) Office of Justice Programs (OJP) to Rutgers, the State University of New Jersey (Rutgers). The objectives of this audit were to determine whether costs claimed under the grant were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the award; and to determine whether the grantee demonstrated adequate progress towards achieving program goal and objective. The auditors concluded that Rutgers generally managed the grant appropriately and demonstrated adequate progress towards achievement of the grant’s stated goal and objective. The auditors found that all tested expenditures were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and the terms and conditions of the grant. Additionally, the auditors found that Rutgers did not exceed any approved budget category by 10 percent, displayed no significant deficiencies in the process of drawing down grant funds, and produced timely and accurate federal financial reports. This audit did not identify significant concerns regarding Rutgers. The purpose of the grant was to design single-cell technology with an inference framework suitable for testing hypotheses on collections of single cell profiles. The project period for the grant was from January 2019 through March 2022. Rutgers drew down a cumulative amount of $546,727 for the grant reviewed. The auditors examined policy and procedures as well as reviewed single audit reports and did not identify any significant concerns related to Rutgers financial management. Additionally, the auditors tested a sample of transactions in each budget category, which totaled $267,165, or 49 percent of all expenditures, and did not identity issues related to these costs.