Office of Community Oriented Policing Services Grants
to the City of Live Oak, Florida, Police Department
Office of the Inspector General
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 Live Oak, Florida, Police Department (grantee). The purpose of the grant was to re-establish the city's police department. The grantee was awarded a Universal Hiring Program (UHP) grant and 3 UHP supplements totaling $1,056,829 to hire 16 full-time officers. The grantee has hired all 16 officers and the federal funding for the last officer is scheduled to end on October 31, 2002, when the 3-year funding period concludes.
We reviewed the grantee's compliance with six essential grant conditions, and found the grantee's local matching funds, reimbursement requests, and community policing activities to be acceptable. However, we found weaknesses in the areas noted below. As a result of the identified deficiencies, we question $831,622 in grant funds received and recommend an additional $225,207 be deobligated and put to better use. 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.