The Office of Community Oriented Policing Services Methamphetamine Initiative

Audit Report 06-16
March 2006
Office of the Inspector General

In planning and performing our audit of the COPS Meth Initiative, we considered the COPS Office’s control structure over the Meth Initiative for the purpose of determining our audit procedures. This evaluation was not made for the purpose of providing assurances on its internal control structure as a whole. However, we noted certain matters involving internal controls that we consider reportable matters under the Government Auditing Standards. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operations of the internal control structure that, in our judgment, could adversely affect the COPS Office’s ability to effectively oversee the meth grants. We identified weaknesses in: (1) the program’s effectiveness, (2) the COPS Office’s management and administrative controls over grant activities, and (3) inadequate monitoring of grant awards. We discuss these issues in the Findings and Recommendations section of the report. Because we are not expressing an opinion on the COPS Office’s internal control structure as a whole, this statement is intended for the information and use of the COPS Office’s management in administering the Meth Initiative.