U.S. DEPARTMENT OF JUSTICE

Office of Community Oriented Policing Services

Grants to the Claiborne County, Tennessee, Sheriff's Department

GR-40-98-005

April 1998

EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of grants awarded by the U.S. Department of Justice (DOJ), Office of Community Oriented Policing Services (COPS), to the Claiborne County, Tennessee, Sheriff's Department (CCSD). The CCSD received a $42,997 grant (95-CF-WX-1084) to hire or rehire one additional sworn officer under the Funding Accelerated for Small Towns (FAST) program, a $188,429 supplement to the FAST grant to hire or rehire four additional officers under the Universal Hiring Program (UHP), and an additional $188,429 supplement to the FAST grant to hire or rehire four additional sworn officers. The purpose of the additional officers is to enhance community policing efforts.

In brief, the CCSD violated some of the grant conditions. Specifically, the CCSD:

- Was reimbursed for $3,666 in salaries and fringe benefits above the amounts approved in the Financial Clearance Memoranda.

- Did not maintain time and attendance records in a manner to adequately support the officer's pay; therefore, related salaries and fringe benefits totaling $85,454 are unsupported.

- Submitted the Department Initial Report, due August 25, 1995, on February 9, 1996, 168 days after the due date.

- Submitted three of the nine required Financial Status Reports (FSR) after the due dates. The reports for the quarters ended December 31, 1996, June 30, 1997, and

September 30, 1997, were submitted 10, 22, and 11 days late, respectively.

- Was not making a good faith effort to ensure retention of COPS funded officers beyond the grant period; therefore, we question $330,735, the remaining total of the FAST/UHP grants, as unallowable.

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