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NCJ Number: 67975 Find in a Library
Title: ALABAMA PEACE OFFICERS STANDARDS AND TRAINING COMMISSION - AUDIT, OCTOBER 1, 1976 THROUGH SEPTEMBER 30, 1978
Corporate Author: Alabama Dept of Examiners of Public Accounts
United States of America
Date Published: 1979
Page Count: 19
Sponsoring Agency: Alabama Dept of Examiners of Public Accounts
Montgomery, AL 36130
National Institute of Justice/
Rockville, MD 20849
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Language: English
Country: United States of America
Annotation: RESULTS ARE REPORTED FROM AN AUDIT OF THE RECORDS AND ACCOUNTS OF THE ALABAMA PEACE OFFICERS STANDARDS AND TRAINING COMMISSION FOR OCTOBER 1, 1976, THROUGH SEPTEMBER 30, 1978.
Abstract: THE COMMISSION WAS FUNDED BY APPROPRIATIONS FROM THE SPECIAL EDUCATION TRUST FUND, GRANTS FROM THE ALABAMA LAW ENFORCEMENT PLANNING AGENCY, FUNDS FROM THE COMPREHENSIVE EMPLOYMENT TRAINING ACT, AND REVENUE-SHARING FUNDS. THE COMMISSION MAINTAINED ONLY A JOURNAL OF ORIGINAL ENTRY. THE ACCOUNTING TRANSACTIONS WERE NOT SUMMARIZED IN A LEDGER BY OBJECT OF EXPENDITURE OR SOURCE OF REVENUE. THE COMMISSION SHOULD KEEP ACCOUNTING RECORDS WHICH SUMMARIZE THEIR REVENUE BY SOURCE AND EXPENDITURES BY OBJECT CLASSIFICATION. THE RECOMMENDATION OF THE PREVIOUS REPORT THAT THE EXECUTIVE SECRETARY BE PLACED UNDER A FAITHFUL PERFORMANCE BOND HAS NOT BEEN IMPLEMENTED. THE FURNISHING OF SUCH A BOND IS GOOD BUSINESS PRACTICE AND IN NO WAY REFLECTS AGAINST THE CURRENT EXECUTIVE SECRETARY. A CHARGE OF $20 WAS MADE FOR EXCESSIVE PER DIEM CLAIMED ON A TRAVEL VOUCHER. THE CHARGE WAS PROMPTLY PAID WHEN BROUGHT TO THE ATTENTION OF THE PROPER OFFICIALS. THE ACCOMPANYING FINANCIAL STATEMENTS PRESENT THE REVENUES COLLECTED, EXPENDITURES PAID, FUND BALANCES ARISING FROM CASH TRANSACTIONS AND THE LIMITED ACCRUAL OF EXPENDITURES AT YEAR END FOR THE FISCAL YEARS 1976-1977 AND 1977-1978 ON A BASIS CONSISTENT WITH THAT OF PRECEDING YEARS. (AUTHOR ABSTRACT MODIFIED)
Index Term(s): Alabama; Audits; Financial management; Police agencies
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=67975

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