Office of Community Oriented Policing Services Grants Awarded to the State of Utah Department of Public Safety, Salt Lake City, Utah

Audit Report GR-60-07-001
February 2007
Office of the Inspector General

Executive Summary

The Office of the Inspector General, Audit Division, has completed an audit of the Office of Community Oriented Policing Services (COPS Office) Technology Grant Nos. 1998-CK-WX-0063, 1999-CK-WX-0023, 2000-CK-WX-0037, 2001-CK-WX-0005, 2001-CK-WX-0120, 2002-CK-WX-0150, and 2002-CK-WX-0399 awarded by the COPS Office to the State of Utah, Department of Public Safety (Utah DPS). The purpose of the COPS Technology Grant Program is to provide funding for the continued development of technologies and automated systems that assist state, local, and tribal law enforcement agencies in preventing, responding to, and investigating crime. The COPS Technology Grant Program provides funding to assist law enforcement agencies in purchasing technologies to advance communications interoperability, information sharing, crime analysis, intelligence gathering, and crime prevention in their communities.

We tested Utah DPS’s accounting records to determine if costs claimed under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the COPS Technology grants. At the time of our audit Utah DPS had been reimbursed $19,050,244, which was the total award amount for the grants audited.

Our audit revealed that the Utah DPS claimed and was reimbursed for unsupported and unallowable costs. In addition, we found that the Utah DPS did not submit all financial status reports (FSRs) or progress reports as required.

Based on the deficiencies listed below, we identified dollar-related findings totaling $59,919, or less than 1 percent of the $19,050,244 total grant funds awarded.1 Specifically, we found that the Utah DPS:

These items are discussed in detail in the Findings and Recommendations section of the report.


  1. The Inspector General Act of 1978, as amended, contains our reporting requirements for questioned costs. However, not all findings are dollar-related. See Appendix II for a breakdown of our dollar-related findings and for definitions of questioned costs.

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