This report provides details about the audit of the Office of Justice Programs Coronavirus Emergency Supplemental Funding Grant Awarded to the City of Tucson, Tucson, Arizona.
This audit of the Office of Justice Programs Coronavirus Emergency Supplemental Funding Grant Awarded to the City of Tucson, Tucson, Arizona, concluded that the City of Tucson adequately achieved the program goal and objectives. Auditors did not identify significant concerns regarding the City of Tucson’s process for developing drawdown requests, contractual costs, or other direct costs. However, auditors identified unallowable costs related to personnel and fringe benefit expenditures. Auditors discussed this issue with City of Tucson officials in May 2024. City of Tucson officials stated that the costs had been manually recorded in the accounting records in error. The City of Tucson has since transitioned to a new accounting system and coordinated with OJP to remedy the unallowable costs. As a result, auditors do not offer a recommendation. The purposes of the OJP grants reviewed were to assist eligible states, local units of government, and tribes in preventing, preparing for, and responding to the coronavirus. The City of Tucson drew down a cumulative amount of $949,721 for the grant auditors reviewed. The goal of the award was to help the City of Tucson’s criminal justice system prevent, prepare for, and respond to the coronavirus. The City of Tucson sought to achieve this goal through two main objectives: (1) by addressing the backlog of cases created by the partial shutdown of the City Court in response to the coronavirus pandemic, and (2) by purchasing equipment and improving facilities to increase safety for City of Tucson staff and the public.