U.S. DEPARTMENT OF JUSTICE

Audit Report

Office of Community Oriented Policing Services

Grant to the West, Mississippi, Police Department

GR-40-98-018

August 1998

The Office of the Inspector General, Audit Division, has completed an audit of the Universal Hiring Program (UHP) grant awarded by the U.S. Department of Justice (DOJ), Office of Community Oriented Policing Services (COPS), to the West, Mississippi, Police Department (West PD). The West PD received a $49,918 UHP grant, No. 96-UM-WX-1454, to hire two part-time officers. The purpose of the additional officers is to enhance community policing efforts.

In brief, the West PD claimed reimbursement for 120 hours per month, rather than the actual hours worked, which ranged from 49 - 117 hours per month. Accordingly, we question the excess drawdown, $6,647, as unallowable. Also, the West PD did not request a retirement plan as a fringe benefit in its grant application. However, beginning with the fifth reimbursement request, the West PD claimed reimbursement for payments into a retirement plan. Accordingly, we question $783 paid for the retirement plan as unallowable.

These items are discussed in the Findings and Recommendations section of the report. Our scope and methodology appear in Appendix II.

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