U.S. DEPARTMENT OF JUSTICE

OFFICE OF COMMUNITY ORIENTED POLICING SERVICES

GRANT TO THE CITY OF BRECKENRIDGE, MISSOURI

POLICE DEPARTMENT

Award Number 95CFWX5496

Audit Report Number GR-50-98-009

February 20, 1998

 EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of a grant awarded by the U.S. Department of Justice (DOJ), Office of Community Oriented Policing Services (COPS), to the City of Breckenridge, Missouri, Police Department (Breckenridge). Breckenridge received a $46,289 grant to hire or rehire one additional sworn police officer under the Funding Accelerated for Smaller Towns (FAST) program. The purpose of the grant is to enhance community policing efforts. Our audit revealed that Breckenridge did not properly manage the COPS FAST grant. Specifically:

- Breckenridge's accounting system could not be relied upon to provide accurate and reliable operating and financial information. As of June 30, 1997, Breckenridge had requested reimbursement of about 67 percent of the total FAST grant award. However, since Breckenridge did not maintain personnel, payroll, or time and attendance records for police officers, costs charged to the grant could not be verified. As a result, we question $24,801 in reimbursements.

- Breckenridge operated without a budget during the entire term of the audit period. Thus, budgeted funds for police services and the number of officers budgeted could not be determined.

- In March 1997, the city council of Breckenridge asked the mayor to resign. Furthermore, the council disbanded the police department in April 1997, by terminating the police chief and remaining police officers. In addition, it requested COPS intervention to investigate improprieties with grant funds. Consequently, we recommend that the remaining $21,488 in grant award be deobligated and put to better use.

- There were no records to support the source or the receipt of the matching funds for the FAST grant. As a result, we were unable to determine whether matching funds were received in accordance with grant requirements.

- Neither the Officer Progress Reports nor the Annual Department Report were submitted to COPS, most Financial Status Reports were submitted to the Office of Justice Programs (OJP) late, and total program costs for the FAST grant were inaccurately reported.

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