Special Law Enforcement Assistance Funds FY19-24
Agreed-Upon Procedures – Fiscal Years Ended June 30, 2019, 2020, 2021, 2022, 2023, 2024
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Report Summary
Background
The Auditor of Accounts (AOA) performed an Agreed-Upon Procedures engagement on the Delaware Department of Justice’s (DOJ) Special Law Enforcement Assistance Funds (SLEAF) for Fiscal Years Ended June 30, 2019 – June 30, 2024. These procedures consisted of:
- Ensuring a complete accounting of all SLEAF funds disbursed for fiscal years 2019 to 2024
- Determining if expenditures were in accordance with Delaware Code, Delaware Budget and Accounting Policy Manual, and SLEAF Guidelines
- Determining if SLEAF expenditures were accurately reflected in First State Financials (FSF)
- Determining if Agencies complied with SLEAF guidelines if their SLEAF funds were not completely expended at the end of their term.
AOA performed this engagement in accordance with 29 Del. C. § 2906(a) and 11 Del. C. § 4114.
Key Information and Findings
The Special Law Enforcement Assistance Fund (SLEAF or the Fund) is a grant fund established so that law enforcement agencies within the State of Delaware can utilize the funds from property and monetary forfeitures for the betterment of the agencies and their communities.
DOJ receives grant applications and is responsible for reviewing and approving requests. Once approved, Agencies will receive the funds and are required to maintain accounting records for each grant and ensuring compliance with DOJ SLEAF spending requirements. If funds are not spent by the end of the fiscal year, Agencies are required to either return the remaining amount of the funds or request an extension to expend all funds.
The Fund is designed to be used to enhance the suppression, investigation and prosecution of criminal activity, promote officer safety, facilitate the training of law-enforcement personnel, further public safety, public education, and community awareness and improve victim services.
AOA tested four SLEAF grant procedures for Fiscal Years 2019–2024.
Procedure 1 found no exceptions, with SLEAF grants successfully reconciled to the State’s First State Financial System report DGL011.
Procedure 2 identified two grants where grantee overspent its allocation, and AOA could not determine whether funds were returned based on supporting documentation.
Under Procedure 3, AOA and DOJ did not receive detailed and complete accountings for 23 grants.
Procedure 4 identified 20 grants that had unexpended funds at the end of the term, 18 did not require an extension, two did not provide an extension request or evidence unexpended funds were returned.