Financial Review of the Law Enforcement Officer Standards and Education Fund
August 2004
Report Number 04-047
Overall Conclusion
Local law enforcement agencies can improve certain controls over law enforcement officer standards and education (LEOSE) funds. However, the agencies we audited have used the funds for the intended purpose: to provide continuing education for law enforcement officers.
Our primary findings are as follows:
- A significant number of local law enforcement agencies lack controls to ensure that unspent LEOSE funds are retained and spent later for only the statutory purpose.
- For some jurisdictions, it appears that LEOSE funds have replaced local funding for continuing education.
- A significant number of agencies retain their funds outside each jurisdiction's treasury.
We offer sincere thanks to the 142 agencies who responded to our survey, the 12 agencies we audited, and the 2 county auditors whose work papers we reviewed.
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