Peer’s Discussion Post:
An excellent starting point in terms of data and or documents would focus heavily on historical data. For example, this may include the DWI totals from the years 2018, 2019, and 2020. Additionally, inquiries would be made regarding the number of well-known or repeat offenders and the identification of hotspots. Hotspots in the case of DWI violations are specific geographic locations which contain the highest number of DWI violations. Furthermore, data from the following variables may demonstrate the need for grant approval: Day of week, time of night/day, number of offenses contributing to injury and/or death, and total number of offenses by quarter and year. Utilization of a crime mapping program and access to said program, if available and used by the department in question, can assist greatly in terms of efficiency and accuracy of data. Lastly, inquiring and making the determination of any types of federal and/or multi-jurisdictional collaboration to combat DWI violations may prove that all efforts have been exhausted by the department requesting the grant. To determine whether or not the municipal police department in question needs the grant, utilizing and following the analytical process and steps (1-8) encompassed within the process, will aid in the development of relevant questions.
1. How will the grant be utilized to combat/reduce present and future DWI violations?
2. What are the total numbers of DWI violations throughout the past 3 years? Years of focus will be 2018, 2019, and 2020 (present).
3. Is there a trend? What methods or efforts had the most impact each year?
4. What is the estimated impact (reduction) in DWI violations, following award of grant?
5. Which methods or efforts will receive increased utilization following award of grant?
6. Are there other solutions that may prove successful if the grant is not approved?
7. Have the following solutions been considered or utilized: Hiring more officers, random DWI checkpoints, increased officer presence in hotspots, harsher penalties or restrictions?
8. Of the previously implemented and currently utilized methods and tactics, which ones have proven to be most unsuccessful? What methods have not been considered or utilized?
Additionally, it is imperative to obtain records which demonstrate how much of the departments funding is currently being utilized to conduct DWI related operations. Furthermore, how will a grant award improve the departments ability to conduct increased and more efficient DWI related operations? Will the grant provide sufficient funding for the departments new/increased DWI operations? Finally, will there be any cost to taxpayers? How much funding will the grant provide? Who is awarding the grant? And what is the probability of a positive return on investment: Long-term cost savings, quality of life, and lives saved? Demonstrating the significance of the last question and placing emphasis on the return on investment variable, Swain and Reed (2010) state the following: Although public budget decision-making may benefit from moral and legal analysis as well, those kinds of analysis extend beyond the scope of this work. Still, the analysis of moral and legal questions is quite appropriate.
What type of audit do you believe is most appropriate in this situation? Justify your choice.
All of the following definitions and descriptions are according to Swain and Reed (2010):
Compliance Audit-Compliance audits review evidence to ascertain whether relevant laws, regulations, and guidelines have been followed in handling resources. Compliance audits may be conducted in connection with grant funding.
With emphasis being placed on grant funding, a compliance audit could be considered a mandatory audit to conduct. A compliance audit will seek to answer questions 1, 4, and 5.
Financial Audit-Financial audits are the most common, followed by internal control and compliance audits. Financial audits focus on the accuracy of an entitys annual financial reports. The auditor examines whether the entity follows generally acceptable accounting principles. A financial audit indicates whether the annual financial reports present fairly in all material respects. Financial audits for public organizations are similar to audits of private businesses.
Similar to that of an internal audit, a financial audit will focus on the municipal police departments ability to budget, plan, implement DWI related efforts, and track spending and success/failure rates. A financial audit will seek to answer questions 1, 5, and 6.
Internal Audit-Internal audits tend to involve relatively narrower scopes than external audits. Internal audits may look at specific organizational units, procedures, or questions. The range of information identifies the organization, the parts of its financial resources (funds or programs), and the time periods subject to review.
An internal audit will assist in making a determination as to whether or not the municipal police department will use funding and resources appropriately to create programs aimed at combatting DWI violations. This audit will seek to answer questions 7 and 8.
Performance-Based Audit-Performance related audits are much less common. Performance-related audits concern whether an organization or a program is operating economically, efficiently, or effectively; they may involve prospective analysis of whether the entity will operate economically, efficiently, or effectively. Performance-related audits are essentially analysis.
A performance-based audit, while less common, will help to provide clarity, in regards to the maniple police departments abilities as an organization. A performance-based audit will seek to answer questions 2 and 3 primarily, but will assist in also answering questions 7 and 8.
Based on your peer’s post answer the following in two paragraphs:
Critically examine the postings of your peers. Is there additional information and data that may be useful in this audit? Provide additional insight to support or refute their selection of a type of audit.
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