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Office of Community Oriented Policing Services
Grant to the Wilmot, Arkansas Police Department

GR-80-00-018
September 7, 2000
Office of the Inspector General


EXECUTIVE SUMMARY

The Office of the Inspector General, Audit Division, has completed an audit of grants awarded by the Office of Community Oriented Policing Services (COPS) to the city of Wilmot, Arkansas. The purpose of the grants is to enhance community policing. Wilmot was awarded a total of $101,463 to hire two new police officers.

We reviewed Wilmot's compliance with seven essential grant conditions. We found weaknesses in seven areas as identified below. As a result of our audit, we found $40,463 in unallowable reimbursements and recommend an additional $61,032 remaining funds be deobligated.1

These items are discussed in greater detail in the Findings and Recommendations section of the report. Our audit objectives, scope, and methodology appear in Appendix I.


Footnote

1. The Inspector General Act of 1988 contains our reporting requirements for questioned costs and funds to better use. However, not all of our findings are dollar-related. See Appendix III for a breakout of our dollar-related findings and definitions of questioned costs and funds to better use.