AUDIT COMMITTEE SUMMARY
August 23, 2018
Audit of SAPD Confidential Informant and Crime Stoppers Reward Funds
Report Issued June 14, 2018
Audit Objective
Determine if SAPD funds used for the Confidential Informant program and Crime Stoppers rewards programs are properly managed.
Background
The mission of the San Antonio Police Department (SAPD) is to improve the quality of life by creating a safe environment in partnership with the people they serve. To achieve this mission, SAPD performs covert operations, which may include the utilization of confidential informants to obtain necessary information to solve criminal cases.
Covert units require quick access to cash in order to pay confidential informants for information, purchase services during undercover surveillances, or purchase evidence (i.e. drugs, counterfeit goods, etc.).
Separate from SAPD is Crime Stoppers San Antonio which began in 1982 and operates as an independent organization, providing a method for law enforcement to receive information on crimes through anonymous tips. If the tip results in an arrest, the anonymous tipster may be eligible for a reward. Rewards are reviewed and approved by the local Crime Stoppers Board. Crime Stoppers is funded by private donations and fund raising and does not utilize tax dollars to pay rewards.
Audit Scope & Methodology
The audit scope was from October 1, 2017 through March 31, 2018.
To gain an understanding of the internal controls related to securing and maintaining monetary funds, we interviewed key personnel from the San Antonio Police Department’s Vice, High Intensity Drug Trafficking Area (HIDTA), Repeat Offenders Program (ROP), and Narcotics units.
In addition, we randomly selected fund expenditures from each unit to review cash ledger books, receipts for funds and expenditures, case files, and verified that evidence seized was deposited timely into the Property and Evidence room.
We also reviewed supporting documentation for funds utilized to conduct confidential informant payments, along with covert operations such as narcotic buys and undercover stings.
Audit Conclusions
The San Antonio Police Department has established procedures and controls to ensure confidential informant program funds are properly managed. Each cash custodian assigned funds maintains a general ledger book with supporting documentation for each transaction. Furthermore, monthly reviews of the ledger books are conducted by Lieutenants and quarterly cash audits are conducted by Fiscal.
No recommendations were made for this audit and no management responses are required.