Office of Community Oriented Policing Services Grants
to the City of La Joya, Texas
Office of the Inspector General
On February 5, 1999, the Office of the Inspector General, Audit Division, issued a warning letter (See Attachment 2) on grants awarded to The city of La Joya, Texas, by the Office of Community Oriented Policing Services (COPS). The city of La Joya was awarded a grant totaling $43,082 to rehire one full-time officer under the Funding Accelerated for Small Towns (FAST) program and three supplemental grants totaling $293,152 under the Universal Hiring Program (UHP) to hire seven full-time officers. As of May 31, 1999, the city of La Joya had been reimbursed $172,846.
Grant guidelines require that each grantee establish and maintain an accounting and financial records system to accurately account for funds awarded. Such a system should:
On May 17, 1999, we returned to the city of La Joya to determine if the audit could be conducted. After discussions with the Chief of Police, we concluded that the audit could not be conducted for the reasons listed below.
Because the city of La Joya could not provide us with the critical records previously described, and we were not able to apply other auditing procedures to satisfy ourselves that grant funds were spent in accordance with grant terms and conditions. The scope of our work was not sufficient to enable us to determine if the city of La Joya was in compliance with the grant terms and conditions. Therefore, we are questioning all funds received by the city of La Joya as unsupported and recommending that future funds be withheld as funds to better use.