Office of Community Oriented Policing Services Methamphetamine Initiative Grants
Awarded to the Pierce County Alliance, Tacoma, Washington
Audit Report GR-90-06-003
Office of the Inspector General
The Office of the Inspector General, Audit Division, has completed an audit of three grants, awarded by the U.S. Department of Justice, Office of Community Oriented Policing Services (COPS), to the Pierce County Alliance (the Alliance), located in Tacoma, Washington. The Alliance is a nonprofit corporation whose purpose is to plan, organize, operate, establish, and evaluate human and social services for the residents of Pierce County. The majority of the Alliance’s funding is received under contracts and grants with the State of Washington, other government agencies, and various private organizations. The overall purpose of these COPS grants is to assist state and local law enforcement agencies in reducing the production, distribution, and use of methamphetamine. As of January 23, 2004, the COPS office awarded the Alliance three grants totaling $8,959,454.
We tested the Alliance’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.
Of the $5,898,006 expended as of December 31, 2004, we tested transactions totaling $3,804,405. Of the transactions tested, we found the following:1
These items are discussed in detail in the Findings and Recommendations section of the report. Our audit objectives, scope, and methodology appear in Appendix II.