Office of Community Oriented Policing Services Grants
to the Yuba County Sheriff's Department
Marysville, California
GR-90-03-012
May 2003
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 Yuba County Sheriff's Department (YCSD). The purpose of the grants is to enhance community policing. The YCSD was awarded a total of $644,364 to hire 6 new police officers and redeploy the equivalent of 5.7 existing full-time police officers from administrative duties to community policing.
We reviewed the YCSD's compliance with seven essential grant conditions and found no weaknesses in: budgeting for local officer positions, hiring of additional officers, source of local match, redeployment tracking, community policing and retention of officer positions. However, as a result of the deficiency identified below, we question $21,166 in grant funds received.1
The above items are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope and methodology appear in Appendix I.