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Audit of the Office of Justice Programs Bureau of Justice Assistance Edward Byrne Memorial Justice Assistance Grant Awarded to the Green Bay Police Department, Green Bay, Wisconsin, Audit Report GR-50-13-001

NCJ Number
Date Published
October 2012
30 pages
This Office of the Inspector General (OIG) report provides the results of the audit of the Green Bay Wisconsin Police Department (GBPD).
Results of the audit show that as of October 3, 2011, the grantee had drawn down $397,714 of the $477,188 in grant funds. The grantee had recorded expenditures of $420,925 in its grant accounting records. Both the GBPD's and the Brown County Sheriff's Department's grant accounting records, required reports and operating policies and procedures were examined. The audit further revealed the following: the GBPD did not establish a separate account in its general ledger to properly account for Recovery Act funds, as required by the grant; the GBPD used grant funds for an equipment item that was not approved by Office of Justice Programs; the GBPD's official accountable property listings did not contain grant-funded equipment items that should have been included and did not adequately identify equipment as purchased with federal funds, as required by the grant; the GBPD's required grant reports did not accurately reflect financial activity based upon the official accounting records, and two progress reports were submitted in an untimely manner; and the GBPD did not have an established system in place to monitor the sub-recipient's grant activities, including a review of the Brown County Sheriff's Department's accounting system and procedures. Five recommendations are addressed and discussed in the Findings and Recommendations section of this report. Tables and appendixes