NCJ Number
73715
Date Published
1978
Length
44 pages
Annotation
An audit report of the financial activities and practices of the North Dakota Combined Law Enforcement Council for the years ending June 30, 1976, 1977, and 1978 is presented.
Abstract
The Council's functions include the submission of legislative recommendations on matters affecting the criminal justice system; the acceptance of gifts, grants, and contracts; the training of law enforcement personnel; the recommending of suitable uniforms and equipment for police personnel; the suggestion of rules for the management and maintenance of municipal and county jails and for the cane and treatment of prisoners; the annual inspection of jails; the administration of the Omnibus Crime Control Act; and the annual development of comprehensive plans for improving the State's criminal justice system. The following recommendations were for improving the Council's financial controls. Financial statements need to be prepared annually, and accounting for revenues and expenditures in accordance with generally accepted accounting principles has to be implemented. Internal control must be strengthened in the areas of receivables, receipts, and fixed assets. Manual records should be replaced through the utilization of the State project accounting system. Management policies must be implemented in order to comply with LEAA regulations or adopted LEC standards. Changes are needed in the areas of subgrantee property management documentation, subgrant closeouts, and the application review and approval process. Financial data tables, notes to the financial statements, and related correspondence are included. (Author abstract modified).