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Office of Community Oriented Policing Services Grants
to the McRae, Arkansas Police Department

November 7, 2000
Office of the Inspector General


The Office of the Inspector General, Audit Division, has completed an audit of grants awarded by the Office of Community Oriented Policing Services to the McRae, Arkansas Police Department. The purpose of the grants is to enhance community policing. The police department was awarded grants totaling $166,451 to hire two full-time and two part-time officers, and to train a veteran who has been hired with a COPS hiring grant to perform community oriented policing.

We found the McRae Police Department to be in material noncompliance with COPS' grant requirements. We reviewed the police department's compliance with grant conditions for budgeting, hiring, local matching funds, reimbursement requests, retention efforts, community policing activities, and grantee reporting. We found weaknesses in each of the areas we tested. As a result, we question $116,187 in grant funds received and recommend $50,264 be withheld as funds to better use. 1

These items are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope and methodology appear in Appendix I.


  1. The Inspector General Act of 1988 contains our reporting requirements for questioned costs and funds to better use. However, not all findings are dollar-related. See Appendix III for a breakdown of our dollar-related findings and for definitions of questioned costs and funds to better use.