Office of Community Oriented Policing Services Methamphetamine Grants Awarded to the Alabama Department of Public Safety, Montgomery, Alabama
Audit Report GR-40-05-009
Office of the Inspector General
The Office of the Inspector General, Audit Division has completed an audit of grants awarded by the Office of Community Oriented Policing Services (COPS) to the Alabama Department of Public Safety (ALDPS). The purpose of the grants is to assist state and local law enforcement agencies in reducing the production, distribution, and use of methamphetamine. The ALDPS was awarded two grants, totaling $1,048,350, to train and equip Alabama Bureau of Investigation (ABI) agents to investigate and dismantle clandestine methamphetamine laboratories and to properly package and transport hazardous methamphetamine by-products. In its grant applications, the ALDPS indicated that the grants would result in an increase in the number of arrests of methamphetamine distributors and dismantled methamphetamine laboratories.
We tested the ALDPS’s accounting records to determine if reimbursements claimed for costs under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants. We also tested whether the ALDPS had made progress in arresting methamphetamine distributors and dismantling methamphetamine laboratories. We identified deficiencies in the areas of reporting, grant expenditures and recordkeeping to track the numbers of arrests (or cases) and dismantled laboratories needed to track grant effectiveness. As a result of the deficiencies identified below, we question $113,748 in grant funds received and recommend an additional $18,000 in funds be put to better use.1
Specifically, we found the ALDPS:
Our report contains eight recommendations to address the preceding issues, which are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope, and methodology appear in Appendix I of the report.
We discussed the results of our audit with ALDPS officials and have included their comments in the report, as applicable.