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Use of Equitable Sharing Cash and Property by the
Chicago Housing Authority Police Department

February 22, 1999
Office of the Inspector General


The Office of the Inspector General, Audit Division, has completed an audit of the use of equitable sharing cash and property by the Chicago Housing Authority (CHA) Police Department (PD). The audit was conducted in response to concerns raised by the Office of Justice Programs (OJP) in connection with other OJP funds awarded to CHA. Between October 1, 1991, and July 27, 1998, the CHA PD received at least $156,842 of equitably-shared cash and property. Expenditures during this same period totalled $60,409.

Existing internal controls over equitable sharing assets were not adequate to ensure that receipts were properly accounted for, and transactions were accurately recorded and supported. As a result, we question $56,151 of the equitably shared funds reviewed, as summarized below:

In addition, the CHA PD did not prepare and submit equitable sharing agreements or annual cost certifications, as required.

The details of our audit are contained in the Findings and Recommendations section of this report. Our scope and methodology described in Appendix I.