NCJ Number
249817
Date Published
March 2016
Length
27 pages
Annotation
The findings, recommendations, and methodology are presented for the U.S. Justice Department's Office of the Inspector General's audit of the Bureau of Justice Assistance's (BJA's) grant to the Administrative Office of the Courts (AOC) in Annapolis, MD.
Abstract
The grant was awarded under BJA's Adult Drug Court Discretionary Grant Program for the development and expansion of drug treatment courts and services to integrate substance abuse treatment, mandatory drug testing, sanctions, and transitional support in a court setting with jurisdiction over nonviolent substance-abusing offenders throughout Maryland. The audit's objective was to determine whether costs claimed under the grant were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions. Performance was assessed in the following areas of grant management: financial management, program performance, expenditures, budget management, drawdowns, and Federal financial reports. The audit was conducted according to the Office of Justice Program's (OJP's) Office of Chief Financial Officer Financial Guide and the grant award documents. As of January 2016, the AOC had received $1,456,431 of the total award. OJP withheld the remaining $43,569 because the grant period had expired. The audit determined that although the AOC had accomplished its program goals, it had not adequately monitored its four sub-recipients. Consequently, $80,304 in unsupported and unallowable costs were incurred. Four recommendations address ways OJP can remedy these costs and require AOC to take action to prevent a recurrence. 3 tables and appended audit methodology, schedule of dollar-related findings, and AOC and OJP responses to the draft audit report