Office of Community Oriented Policing Services Grant
to the Sheridan, Colorado, Police Department
June 3, 1999
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of the grant awarded by the Office of Community Oriented Policing Services to the City of Sheridan Police Department (Sheridan). The purpose of the grants is to enhance community policing. Sheridan was awarded a total of $688,140 to hire five new police officers.
We reviewed Sheridan's compliance with seven essential grant conditions. We found them to be in compliance with grant requirements relating to budgeting practices, hiring of officers, local matching funds, and reimbursement requests. However, we found weaknesses in three other areas as identified below. These weaknesses do not result in any questioned costs, but because the grant award amount was based on approved budgets that were greater than the actual allowable payroll costs, we recommend that $8,395 be put to better use.
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.