U.S. DEPARTMENT OF JUSTICE

Audit Report

OFFICE OF JUSTICE PROGRAMS, BUREAU OF JUSTICE ASSISTANCE

POLICE HIRING SUPPLEMENT GRANT TO THE EAST PALO ALTO POLICE DEPARTMENT

CALIFORNIA

GR-90-98-020

MAY 1998

EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, completed an audit of a grant awarded by the U.S. Department of Justice, Office of Justice Programs (OJP), Bureau of Justice Assistance (BJA), to the East Palo Alto Police Department (EPAPD), California. The EPAPD received a grant of $898,233 to hire 7 additional police officers under the Police Hiring Supplement (PHS) program. The purpose of the grant was to enhance community policing efforts.

In brief, our audit determined that:

- The EPAPD accounting system did not support $109,840 of reimbursed costs, therefore, we question this amount.

- The EPAPD supplanted both their FY 1994 and FY 1995 operating budgets with PHS grant funds because their staffing level fell below their baseline sworn officer staffing number by five positions in FY 1994 and by four positions in FY 1995. The EPAPD charged the grant for the vacant positions and this resulted in unallowable costs of $384,957. Because the EPAPD supplanted their FYs 1994 and 1995 operating budgets with PHS funds, they did not enhance community policing activities.

- The EPAPD was reimbursed $9,299 for unallowable overtime cost.

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