U.S. DEPARTMENT OF JUSTICE

Audit Report

Office of Justice Programs

Grants to Encourage Arrest Policies to the

Rockcastle County, Kentucky, Fiscal Court

Grant No. 97-WE-VX-0107

GR-40-98-017

August 1998

EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of Grant No. 97-WE-VX-0 107, awarded by the U.S. Department of Justice, Office of Justice Programs (OJP), to the Rockcastle County, Kentucky, Fiscal Court (Fiscal Court). The Fiscal Court was awarded the grant as the local governing body; however, actual performance under the grant was by the Commonwealths Attorney for the counties of Lincoln, Pulaski, and Rockcastle, Kentucky. Accordingly, references to grant activities in the report will refer to the Commonwealths Attorney. The purpose of the $137,436 grant was to prosecute domestic violence cases, specifically, cases involving violence against women. The grant period was March 1, 1997 through December 31, 1998.

In brief, we found the Commonwealths Attorney:

• Leased office space in excess of that required for grant activities. Accordingly, we question $4,267 paid for the excess space as unallowable.

• Paid budgeted amounts for medical and life insurance for the grant-funded positions which exceeded the actual cost of the insurance. Accordingly, we question the excess costs, $2,103, as unallowable.

• Purchased an alarm system which protected the entire office, but charged the cost of the system to the grant. Accordingly, we question the costs not allocable to the grant, $693, as unallowable.

These items are discussed in detail in the Findings and Recommendations section of the report. Our scope and methodology appear in Appendix II.

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