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Office of Community Oriented Policing Services
Grants to the Morehouse Parish
Sheriff's Department
Bastrop, Louisiana

May 11, 2001
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 (COPS) to the Morehouse Parish Sheriff's Department (MPSD). The purpose of the grants is to enhance community policing. The MPSD was awarded a total of $1,003,275 to hire 16 new officers and redeploy the equivalent of 1 existing full-time officer from administrative duties to community policing.

We reviewed the MPSD's compliance with seven essential grant conditions and found that the MPSD complied with grant requirements with respect to local match requirements, and the types of community policing activities performed. We found weaknesses in the following areas we tested: budgeting for local law enforcement, hiring of additional officers, reimbursement requests, retention of officer positions, and redeployment tracking. As a result of the deficiencies identified below, we question $542,924 in grant funds received. 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 a definition of questioned costs.