Findings recommendations, and methodology are presented for the U.S. Justice Department's Office of the Inspector General's audit of the Federal grants awarded to the East Baton Rouge Sheriff's Office under the Edward Byrne Memorial Justice Assistance Grants.
The audit determined whether grant funds were used for costs that were allowable; supported; and in compliance with applicable laws, regulations, guidelines, and terms and conditions of the grants, as well as whether the grantee met or was on track to meet the goals and objectives outlined in the grant programs and applications. Although law enforcement agencies in other Louisiana jurisdictions received some of the grant money, the Sheriff's Office serves as the grantee and fiscal agent for the grants and is responsible for ensuring that all grant funds are used appropriately and that the goals and objectives of the grants are achieved. The audit determined that the grantee failed to comply with award requirements in six areas. First, it did not establish policies and procedures for grant administrative staff other than for sheriff deputies. Second, it did not identify some property items as grant-funded in the inventory system. Third, inaccurate financial reports were submitted. Fourth, six progress reports were submitted late, and two of them were 1,014 and 58 days past the due date. Fifth, it did not report measurable outcomes derived from new equipment purchases or report on the improvements in efficiency and effectiveness in the progress reports. Sixth, it did not establish procedures for monitoring sub-recipients according to grant requirements. Five recommendation are offered for improving the management of Justice Department grants. 2 exhibits and appended audit objectives, scope, and methodology and stakeholder responses to the draft audit report