Audit of the Office of Community Oriented Policing Services Hiring Recovery Program Grant Administered by the Siskiyou County Sheriff's Department Yreka, California.

摘要

The Department of Justice Office of the Inspector General, Audit Division, has completed an audit of the Office of Community Oriented Policing Services (COPS) Hiring Recovery Program (CHRP) grant 2009-RK-WX-0159 awarded to the Siskiyou County Sheriffs Department (Siskiyou), in Yreka, California.1 This grant provided $615,156 in funding to Siskiyou in order to avoid the pending layoffs of three deputy positions. The purpose of the audit was to determine whether costs claimed under the grant were allowable, reasonable, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grant. The objective of our audit was to review performance in the following areas: (1) application statistics, (2) internal control environment, (3) expenditures, (4) drawdowns, (5) budget management and control, (6) program income, (7) reporting, (8) additional award requirements, (9) program performance and accomplishments, (10) retention plan, and (11) post grant end date activity. To select CHRP grantees, COPS developed a methodology that scored and ranked each applicant based on key data submitted by the applicant. While COPS performed some limited data validity checks, COPS relied heavily on the accuracy of the data submitted by grant applicants. We found that Siskiyou submitted inaccurate information to COPS in its grant application. Siskiyou officials explained that some of the budget and personnel data may have been accurate at the time Siskiyou submitted the grant application. However, Siskiyou officials were unable to provide adequate supporting documentation to mitigate the effect of the discrepancies. We performed sensitivity analyses using different scenarios and determined that the correct crime rate data alone would have prevented Siskiyou from obtaining the grant based on COPS CHRP award methodology. As a result, we question the CHRP grant totaling $615,156.