Streamlining of Administrative Activities and Federal Financial Assistance Functions in the Office of Justice Programs and the Office of Community Oriented Policing Services

Report No. 03-27
August 2003
Office of the Inspector General

We audited the administrative activities and financial assistance functions of the Office of Justice Programs (OJP) and the Office of Community Oriented Policing Services (COPS). The audit period covered primarily from the inception of OJP in 1984 and COPS in 1994 through the end of FY 2002, and included a review of selected activities and transactions. The audit was conducted in accordance with generally accepted Government Auditing Standards.

In connection with the audit and as required by the standards, we reviewed procedures, activities, and records to obtain reasonable assurance about OJP's and the COPS Office's compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations is the responsibility of OJP's and COPS Office's management.

Our audit included examining, on a test basis, evidence about laws and regulations that related to OJP's and COPS Office's efforts to streamline Federal financial assistance functions. Specifically, we conducted tests related to OJP's and the COPS Offices implementation of Public Law 106-107: Federal Financial Assistance Management Act of 1999.

We did not identify any instances where OJP or the COPS Office was not in compliance with the law tested. With respect to those transactions not tested, nothing came to our attention that caused us to believe that OJP and the COPS Office were not in compliance with the law tested. However, we did note areas for additional streamlining within OJP and the COPS Office as discussed in the Findings and Recommendations section of this report.