Office of Community Oriented Policing Services Methamphetamine Initiative Grants Administered by Prairie View Prevention Services, Sioux Falls, South Dakota
Audit Report GR-60-05-008
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of the Methamphetamine Initiative grants awarded by the Office of Community Oriented Policing Services (COPS Office) to Prairie View Prevention Services (Prairie View), Sioux Falls, South Dakota. The purpose of these grants is to assist state and local law enforcement agencies in reducing the production, distribution, and use of methamphetamine. Prairie View was awarded three congressionally earmarked grants, totaling $2,090,788, to provide awareness and education on the use and prevention of methamphetamine in South Dakota.
We tested Prairie View’s compliance with grant requirements in four areas – reporting, drawdowns, budget management and control, and expenditures. While we found Prairie View to be compliant with grant budget management and control, we found noncompliance issues in the areas of grant reporting requirements, grant drawdowns, and grant expenditures. As a result, we questioned costs totaling $485,124.1
Specifically, we found:
Our report contains 25 recommendations to address the preceding issues, which are discussed in detail in the Findings and Recommendations section of the report. Our audit objective, scope and methodology appear in Appendix I of the report.
We discussed the results of our audit with Prairie View officials and have included their comments in the report as applicable.