THE ALABAMA LAW ENFORCEMENT PLANNING AGENCY EVOLVED FROM THE OMNIBUS CRIME CONTROL AND SAFE STREETS ACT OF 1968. THE MINUTES FOR THE PERIOD EXAMINED APPEARED TO REFLECT THE OFFICIAL ACTIONS OF THE BOARD; HOWEVER, A QUORUM WAS NOT PRESENT AT ONE GRIEVANCE COMMITTEE MEETING; THE MINUTES OF THREE GRIEVANCE COMMITTEE MEETINGS WERE NOT APPROVED; THE JUVENILE JUSTICE COMMITTEE MINUTES WERE NOT APPROVED, AND ONE SET OF THE JUVENILE JUSTICE COMMITTEE MINUTES WAS NOT SIGNED BY THE CHAIRMAN OR SECRETARY. ALSO, ONE SET OF MANAGEMENT INFORMATION SYSTEM TASK FORCE MINUTES WAS NOT SIGNED BY THE CHAIRMAN. RECEIPTS CONSISTED OF FEDERAL FUNDS, STATE FUNDS, AND SUBGRANTEE REFUNDS. PART OF THE FEDERAL FUNDS RECEIVED WERE NOT DEPOSITED IN THE STATE TREASURY, BUT WERE DEPOSITED IN COMMERCIAL BANKS, THESE WERE DISCRETIONARY GRANT FUNDS AWARDED BY LEAA. SAMPLE DISBURSEMENT VOUCHERS WERE EXAMINED FOR CODING, LEGALITY, AND MATHEMATICAL ACCURACY. THE AUDIT DISCLOSED THAT THE PLANNING AGENCY AUDIT DIVISION MAINTAINS A SUPPLY OF BLANK TRAVEL VOUCHERS SIGNED BY THE FIELD AUDITORS AND THE CHIEF AUDITOR. FILES OF THE 8 DISCRETIONARY GRANTS WERE REVIEWED AND 15 BLANK CHECKS WERE FOUND MISSING; NO EXPLANATION WAS GIVEN. RECOMMENDATIONS ARE THAT (1) COMMITTEE MINUTES BE SIGNED BY THEIR RESPECTIVE CHAIRMAN AND RECORDING SECRETARY, (2) NO OFFICIAL BUSINESS BE DONE IN A COMMITTEE MEETING UNLESS A QUORUM IS PRESENT, (3) COMMITTEE MINUTES BE APPROVED BY THEIR RESPECTIVE COMMITTEE, AND (4) THE PRACTICE OF KEEPING SIGNED BLANK TRAVEL VOUCHERS ON HAND BE DISCONTINUED. THERE ARE NO CHARGES AGAINST OFFICIALS IN THE REPORT. ANY TRANSACTIONS DISALLOWED BY THE FEDERAL GOVERNMENT COULD BECOME CHARGES IF THE STATE SUFFERS A LOSS. INCLUDED FINANCIAL STATEMENTS ARE CONSIDERED TO PRESENT FAIRLY THE FINANCIAL POSITION OF THE VARIOUS FUNDS OF THE PLANNING AGENCY AT SEPTEMBER 30, 1977, AND THE RESULTS OF OPERATIONS OF SUCH FUNDS FOR THE YEAR THEN ENDED. (AUTHOR ABSTRACT MODIFIED)