Grants to Encourage Arrest Policies and Enforcement of Protection Orders Administered by Dane County, Wisconsin
Report No. GR-50-04-003
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of the Grants to Encourage Arrest Policies and Enforcement of Protection Orders awarded by the U.S. Department of Justice, Office of Justice Programs (OJP) to Dane County, Wisconsin (County). The purpose of these grants was to encourage the treatment of domestic violence as a serious violation of criminal law. Between May 2, 1997, and September 30, 2002, Dane County was awarded a total of $1,771,146.1
We tested the County's accounting records to determine if reimbursements claimed for costs under the grants were allowable, supported, and in accordance with applicable laws, regulations, guidelines, and terms and conditions of the grants.
Our audit revealed significant weaknesses in the County's grant management practices. Specifically, the grantee commingled grant funds and, therefore, officials could not readily provide separate, official accounting records related to the audited grants. Further, using the available records, the grantee was not able to fully account for grant expenditures. Also, the County made a significant number of payments that were not based upon original invoices, or at times, any supporting documentation. As a result, we question $1,766,964 in grant funds received and recommend an additional $4,182 be put to better use.2 For example, we found:
Our results are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope, and methodology appear in Appendix I.