Office of Justice Programs
State and Local Domestic Preparedness Grant Programs

Report No. 02-15
March 2002
Office of the Inspector General

The purpose of this section is to bring to the attention of ODP management other matters that we noted during the audit. These matters are not part of the audit report's Findings and Recommendations section because they are not directly related to the audit objectives or are less significant. Thus, no response is necessary since this section is for informational purposes only.

Equipment Lists. Inventory lists maintained by 2 of the 13 grantees we reviewed on-site were incorrect. At one grantee (Detroit, MI) 1,130 items totaling $158,029 were at locations other than those indicated on the inventory list. Another grantee's (Clark County, NV) inventory list did not include a "date received" column, and we found discrepancies in the number of items distributed to the agency utilizing the equipment. However, the total number of items received was correct. Property records should include the identification number and the location of the equipment. A control system should be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property.

End Dates of Grant. One grantee (Detroit, MI) exceeded the award period by 10 months. The award end date was March 31, 2000, but purchase orders we reviewed were dated May 10, 2000, and June 21, 2000. Funds were not reimbursed to the grantee until January 12, 2001. This occurred because the ODP did not respond in writing to the grantee to confirm or deny its requests. The grantee had notified the ODP verbally and confirmed the changes in writing. However, we did not find any grant adjustment notices or letters of confirmation from the ODP to the grantee to authorize the changes.