Delaware Center for Justice
Performance Audit – October 1, 2023 – September 30, 2024
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Report Summary
Background
The Office of Auditor of Accounts (AOA) presents a performance audit of Delaware Center for Justice, Inc., an organization that received a grant from the Delaware Opioid Abatement & Remediation Grant Program. This program is managed by the Prescription Opioid Settlement Distribution Commission (POSDC) (16 Del. C. § 5195).
The grant awards are for evidence-based efforts that treat, prevent, and reduce opioid use disorder and the misuse of opioids. Services provided include treatment interventions, recovery support, and prevention. The grant program has awarded millions of dollars towards these efforts so far.
AOA’s performance audit engagements of opioid settlement grant recipients evaluated compliance with grant agreements entered into with the POSDC. These performance audits were conducted in accordance with the standards applicable to performance audits contained in Government Auditing Standards issued by the Comptroller General of the United States.
Auditors sampled and tested expenditures of grant funds and evaluated reported results to determine organizational compliance with the expected performance measures, scope of work, and budget presented in the individual grant agreements.
The audit was performed according to AOA’s authority as set forth in 29 Del. C. §2906.
Key Information and Findings
The performance audit conducted on Delaware Center for Justice contained one (1) finding that was identified during the engagement.
- Grant salary expenditures were not consistent and/or in compliance with the signed grant agreement (known as the ‘Opioid Abatement and Remediation Grant’).