U.S. DEPARTMENT OF JUSTICE

Office of Community Oriented Policing Services

Grant to the Town of Sunflower, Mississippi, Police Department

Grant Number 96-UM-WX-0827

GR-40-98-009

March 1998

EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of the Universal Hiring Program (UHP) grant awarded by the U.S. Department of Justice (DOJ), Office of Community Oriented Policing Services (COPS), to the Town of Sunflower, Mississippi, Police Department (Town of Sunflower). The Town of Sunflower received the UHP grant of $145,326 (No. 96-UM-WX-0827) to hire two additional officers. The purpose of the additional officers is to enhance community policing efforts.

In brief, the Town of Sunflower violated a grant condition:

- The Town of Sunflower's grant application claimed $25,000 as the entry-level salary for a police officer. However, the beginning salary approved by the Town's Board of Aldermen was $5 per hour. Consequently, we question the excess salary and related fringe benefits paid, $36,456 (see Footnote 2), as unallowable.

Since the grant was computed based upon unallowable salaries, the OJP and COPS, in conjunction with the Town, should recompute the grant based on the $5 per hour rate plus fringe benefits. The amount of the original grant in excess of allowable salaries paid to date plus estimated salaries for the remainder of the grant period should be deobligated.

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