The Office of Community Oriented Policing Services Methamphetamine Initiative

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

EXECUTIVE SUMMARY INTRODUCTION METH STATISTICS ESTABLISHMENT OF THE METH INITIATIVE The COPS Office Drug Enforcement Administration Office of Justice Programs OUR AUDIT APPROACH FINDINGS AND RECOMMENDATIONS COPS MANAGEMENT AND ADMINISTRATIVE CONTROLS NEED IMPROVEMENT IMPLEMENTATION OF THE METH INITIATIVE Organizational Infrastructure Congressional Earmarks Discretionary Funding COPS MANAGEMENT SYSTEM Grant Data in the CMS CMS Security Matters COPS MONITORING AND OVERSIGHT OF GRANTEES General Oversight Monitoring Visits GRANT CLOSEOUT PROCESS TRAINING GRANT SPECIALISTS CONCLUSION RECOMMENDATIONS WEAKNESSES IDENTIFIED THROUGH OIG AUDITS OF METH INITIATIVE GRANTS BUDGET DEVIATIONS GRANT EXPENDITURES GRANT REPORTING Financial Status Reports Program Progress Reports INTERNAL CONTROLS Accounting Systems and Financial Records Inventory Controls Single Audit Requirement ABILITY OF GRANTEES TO MEET AWARD OBJECTIVES CONCLUSION LACK OF A COHESIVE NATIONAL PLAN DIMINISHES EFFECTIVENESS IN FIGHTING METH CONGRESSIONAL IMPACT Execution of Earmarked Grants Program Planning, Goals, and Objectives Distribution of Funds OIG OVERVIEW OF METH PROBLEM OVERALL PROGRAM EVALUATION CONCLUSION RECOMMENDATIONS STATEMENT ON INTERNAL CONTROLS APPENDICES: OBJECTIVES, SCOPE, AND METHODOLOGY SCHEDULE OF DOLLAR-RELATED FINDINGS METH INITIATIVE GRANTS AUDITED BY THE OIG PROGRAM DESCRIPTIONS OF THE 13 AUDITED METH INITIATIVE GRANTEE EXPIRED GRANTS ELIGIBLE FOR CLOSURE BREAKDOWN OF FINDINGS BY AUDITED GRANTEE METH INITIATIVE GRANTS TO STATES FY 1998 THROUGH FY 2005 METH LAB SEIZURES BY STATE FY 1998 THROUGH FY 2004 SUMMARY OF FINDINGS FOR OIG AUDITS OF 13 METH INITIATIVE GRANTEES COMMUNITY ORIENTED POLICING SERVICES RESPONSE TO THE DRAFT REPORT OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION ANALYSIS AND SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT