State audit of ALEA

8/19/2019 State audit of ALEA

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Ronald L. Jones, Chief Examiner16-114

Report on the

Alabama Law Enforcement AgencyState of Alabama

Montgomery, Alabama

October 1, 2009 through September 30, 2015

Filed: February 19, 2016

Department of

Examiners of Public Accounts

50 North Ripley Street, Room 3201P.O. Box 302251

Montgomery, Alabama 36130-2251

Website: www.examiners.alabama.gov


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State

o

Alabama

Department o

Examiners

o

Public ccounts

Ronald

L

Jones

Chief

Examiner

P.O. Box 302251, Montgomery, AL 36130-2251

50 North Ripley Street, Room 320 I

Montgomery, Alabama 36104-3833

Telephone (334) 242-9200

Honorable Ronald L. Jones

Chief Examiner o Public Accounts

Montgomery, Alabama 36130

Dear Sir:

FAX (334) 242-1775

Under the authority o the Code ofAlabama 1975 Section 41-5-21, we submit this report on

the results o the examination o the Alabama Law Enforcement Agency for the period

October

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16-114

Respectfully submitted,

Robin Teater

Examiner o Public Accounts

Jason Norsworthy

Examiner o Public Accounts

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Bret Hudson

Examiner

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Public Accounts


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Table of Contents Page

Alabama Law Enforcement Agency

State of Alabama

Summary A

Contains items pertaining to state legal compliance.

Comments C

Contains information pertaining to agency operations and other matters.

Exhibit #1 Schedule of Cash Receipts, Disbursements and BalancesFunds 0100, 0200, 1186, 1615 and 1629 1

Exhibit #2 Official 2

Exhibit #3 Commission Members and Official

Alabama Justice Information Commission – a listing of theCommission members and official. 3

___________________________________________


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16-114 A

Department of


SUMMARY



The Alabama Law Enforcement Agency (the “Agency”) operates under the provisions

of the Code of Alabama 1975, Sections 41-27-1 through 41-27-9. The Agency was createdwithin the executive branch of State government by Act Number 2013-67, Acts of Alabama,

to coordinate public safety in Alabama and represents the consolidation and realignment

of 12 state law enforcement agencies/functions into one entity. The Alabama LawEnforcement Agency is responsible for the functions and missions of the Alabama

Department of Homeland Security, Department of Public Safety, Alabama Bureau of

Investigation, Fusion Center, Criminal Justice Information Center, Marine Police, AlcoholicBeverage Control Board Enforcement Division, Department of Revenue Enforcement,

Forestry Commission Investigations, Agriculture and Industry Investigations, Public Service

Commission Enforcement, and Office of Prosecution Services Computer ForensicLaboratories. The mission of the Agency is to efficiently provide quality service, protection,

and safety for the State of Alabama through the utilization of consolidated law enforcement,

investigative, and support services.

This report presents the results of an examination of the Agency and a review ofcompliance by the Agency with applicable laws and regulations of the State of

Alabama. This examination was conducted in accordance with the requirements of theDepartment of Examiners of Public Accounts under the authority of the Code of Alabama

1975, Section 41-5-14. Our examination was performed for the purpose of determining

whether the public officers, agents, and employees of the Agency properly and lawfullyaccounted for all money and other public assets or resources received, disbursed, or in the

custody of the Agency. Our examination included determining compliance by the Agency

with state laws and regulations that pertain to financial transactions; personnel; safeguarding

of state-owned assets, property, and resources; information dissemination, processing, andretention; and official actions, rulemaking procedures, and meetings. As a part of our

examination, we also reviewed internal control policies and procedures relating to the areaslisted above. Our examination did not encompass managerial and operational matters, such aswhether the Agency accomplished its mission or its regulatory, enforcement, investigative, or

other oversight activities in an efficient, fair, timely, or legal manner.


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16-114 B

Tests performed during the examination did not disclose any significant instances ofnoncompliance with applicable laws and regulations.

Mr. Spencer Collier, Alabama Law Enforcement Agency Secretary, was invited to an exitconference held on December 15, 2015. Individuals in attendance were: Hal Taylor,

Alabama Law Enforcement Agency (ALEA) Chief of Staff, Robert Ratliff, ALEA Chief

Financial Officer, Jennifer Frost, ALEA Accounting Director, Shaundra Morris, ALEAAccounting Manager, and Jason Swann, ALEA Executive Counsel. Also in attendance were

Bebe Green, Robin Teater, Jason Norsworthy, and Bret Hudson with the Department of

Examiners of Public Accounts.


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16-114 C

Department of


COMMENTS



The Alabama Law Enforcement Agency (the “Agency”) operates under the provisions

of the Code of Alabama 1975, Sections 41-27-1 through 41-27-9. The Agency was createdwithin the executive branch of State government by Act Number 2013-67, Acts of Alabama,

to coordinate public safety in Alabama and represents the consolidation and realignment

of 12 state law enforcement agencies/functions into one entity. The Alabama LawEnforcement Agency is responsible for the functions and missions of the Alabama

Department of Homeland Security, Department of Public Safety, Alabama Bureau of

Investigation, Fusion Center, Criminal Justice Information Center, Marine Police, AlcoholicBeverage Control Board Enforcement Division, Department of Revenue Enforcement,

Forestry Commission Investigations, Agriculture and Industry Investigations, Public Service

Commission Enforcement, and Office of Prosecution Services Computer ForensicLaboratories. The mission of the Agency is to efficiently provide quality service, protection,

and safety for the State of Alabama through the utilization of consolidated law enforcement,

investigative, and support services.

The consolidation began June 1, 2013 with the Department of Homeland Security and theAlabama Fusion Center joining to form the Alabama Law Enforcement Agency. The

remaining agencies/functions, including the Department of Public Safety, were merged intothe Alabama Law Enforcement Agency on January 1, 2015, which completed the

consolidation.

Act Number 2013-67 created the State Bureau of Investigations, which consolidates the

Alabama Bureau of Investigation from the Department of Public Safety and investigative

functions of the law enforcement unit of the Alabama Beverage Control Board and the

investigative units of the Alabama Forestry Commission and the Department of Agricultureand Industries.


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16-114 D

The State Bureau of Investigations succeeds to and is vested with all functions of the AlabamaCriminal Justice Information Center. Act Number 2013-67 renamed the Alabama Criminal

Justice Information Center Commission the Alabama Justice Information Commission. The

Alabama Justice Information Commission retains its regulatory and policymaking authorityregarding information in the Criminal Justice Information System and uniform crime reports,

including its adjudicatory authority for misuse of information. Beginning October 1, 2014,

the Secretary of the Alabama Law Enforcement Agency shall serve as chairman of theAlabama Justice Information Commission. Exhibit 3 provides information regarding the

Alabama Justice Information Commission.

The Secretary of the Alabama Law Enforcement Agency is the executive head of the Agencyand is appointed by and holds office at the pleasure of the Governor, who sets the salary of the

Secretary. The Secretary is a member of the Governor’s Cabinet who shall advise the

Governor on matters of public safety. The Secretary coordinates the various law enforcementand investigative services and serves as the Homeland Security Advisor for the State. The

Secretary assumes all duties of the Director of Homeland Security, including all functions of

the Alabama Fusion Center, and is responsible for coordinating, designing, and implementing

Alabama’s program for homeland security, including immigration enforcement. Exhibit 2 provides information regarding the Secretary of the Agency during the examination period.

In addition to the Office of the Secretary, the Agency is divided into the following six bureaus/units:

Department of Public Safety – The Director of the Department of Public Safety isresponsible for overseeing the Highway Patrol Division and the Marine Police Division.

State Bureau of Investigation – The Director of the State Bureau of Investigation isresponsible for overseeing the Major Crimes Division and the Narcotics Division.

Protective Services Unit – The Unit Chief of the Protective Services Unit is responsiblefor overseeing the Capitol Police and Dignitary Protection.

Administrative Bureau – The Chief Financial Officer of the Administrative Bureau is

responsible for overseeing Human Resources, Accounting, Grants Management, andGeneral Services and Supply.

Information Bureau – The Chief Information Officer of the Information Bureau is

responsible for overseeing the Criminal Records and Identification Unit, Criminal JusticeSystems Support, Information Systems Services, Infrastructure Services, the Geographic

Information Program Office, and Citizen Services.

Law Enforcement Support Unit – The Supervisor of the Law Enforcement Support Unitis responsible for overseeing Training, Aviation, Tactical Operations, the Law

Enforcement Special Response Unit, Public Information/Outreach, Law Enforcement

Communications, and Fleet Services.


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16-114 E

Act Number 2013-67 created the Public Safety Fund in the State Treasury. The fund consistsof all monies appropriated for support of the functions of the Agency. Sources of the

Agency’s operating funds include General Fund appropriations, gasoline taxes, fees and fines

collected by the Agency in carrying out its statutory mission, and Federal and local funds.Exhibit 1 provides the combined receipts, disbursements and cash balances for the Agency.

Additionally, the Agency has one bank account maintained outside the State Treasury. The

bank account is used for the receipt and disbursement of funds appropriated from the GeneralFund for narcotics investigations.

The Agency has approximately 1,378 employees, consisting primarily of state merit system

employees. One employee’s leave progression start date was incorrectly recorded in GHRS,causing his annual leave to accrue at the wrong rate. The leave progression start date, the

annual leave accrual rate and the annual leave balance for this employee were corrected by theAgency before the completion of fieldwork.

The Agency owned nonconsumable personal property consisting of automobiles, officefurniture, computers and equipment. We compared nonconsumable personal property in the

custody of the Agency with property records maintained by the Property Inventory Divisionof the State Auditor’s Office. No discrepancies were noted.


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Schedule of Cash Receipts, Disbursements and Balances

Funds 0100, 0200, 1186, 1615 and 1629

For the Period October 1, 2013 through September 30, 2015

2014-2015 2013-2014

Receipts

General Fund Allotments 40,874,561.00$ 681,668.00$Transfers in from Education Trust Fund 430,000.00 Interfund State Programs 2,051,565.23 Transfers In 33,693,831.58 561,917.00 Federal Funds 16,450,997.45 8,828,661.58 Taxes 1,310,479.58 Licenses, Permits and Fees 36,737,067.67 2,800.00 Fines, Forfeits and Court Settlements 802,444.60 Other Revenues 20,090,500.78 5,740.00

Total Receipts 152,441,447.89 10,080,786.58

Disbursements

Personnel Costs 49,946,113.47 1,609,422.49 Employee Benefits 23,553,976.60 499,620.07 Travel, In-State 585,115.73 75,251.58 Travel, Out-of-State 133,489.68 33,742.73 Repair and Maintenance 471,463.98 4,328.53 Rentals and Leases 7,340,894.20 22,758.55 Utilities and Communication 2,920,786.86 57,223.53 Professional Services 5,076,807.53 83,400.41 Supplies, Materials, and Operating Expenses 5,830,852.14 695,455.06 Transportation Equipment Operations 3,032,800.73 92,725.30

Grants and Benefits 2,443,682.70 6,343,901.35 Capital Outlay 165,064.50 Transportation Equipment Purchases 491,400.30 35,406.00 Other Equipment Purchases 729,334.89 414,595.67 Miscellaneous 947,542.50 Prior Year General Fund Reversion 2,494.64 35,654.43 Current Year General Fund Reversion 6,756.00 Prior Year Education Trust Fund Reversion 2,365.45

Total Disbursements 103,671,820.45 10,012,607.15

Excess (Deficiency) of Receipts Over Disbursements 48,769,627.44 68,179.43

Cash Balances at Beginning of Year 643,782.52 575,603.09

Cash Balances at End of Year 49,413,409.96$ 643,782.52$


State of Alabama 1 Exhibit #1


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Official June 1, 2013 through September 30, 2015

Alabama Law Enforcement Agency Exhibit #2

State of Alabama

2

Official Address

Mr. Spencer Collier Secretary Alabama Law Enforcement Agency

201 S. Union St., Suite 300Montgomery, AL 36130

(334) 517-2800

www.alea.gov

Mr. Spencer Collier was appointed Secretary of the Alabama Law Enforcement Agencyeffective April 5, 2013.


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Commission Members and Official

Alabama Justice Information Commission January 1, 2015 through September 30, 2015


State of Alabama

3

Commission Voting Members Term Expires

Hon. Spencer Collier Chairman Indefinite

Hon. Roy Moore Ex-Officio 2019

Hon. Luther Strange Ex-Officio 2019

Hon. Rex McDowell Ex-Officio Indefinite

Hon. Cliff Walker Ex-Officio Indefinite

Hon. Jefferson S. Dunn Ex-Officio Indefinite

Hon. Kim Thomas Ex-Officio 2015

Hon. Jim Byard Ex-Officio Indefinite

Hon. Scott Walls Ex-Officio 2016

Hon. Huey Mack Ex-Officio 2015

Hon. Tommie J. Reese Ex-Officio 2016

Hon. Bradley C. Kendrick Ex-Officio 2015

Hon. Scott Anderson Ex-Officio 2016

Hon. Rob Brossard Ex-Officio 2015

Hon. Mary Moore Ex-Officio 2016

Hon. John R. Lockett Ex-Officio 2016


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Commission Members and Official

Alabama Justice Information Commission January 1, 2015 through September 30, 2015


State of Alabama

4

Commission Voting Members Term Expires

Hon. Jimmy Woodroof Ex-Officio 2015

Hon. Jimmy B. Pool Ex-Officio 2016

Hon. Robert Minor Ex-Officio 2015

Commission Advisory Members

Hon. Kay Ivey Ex-Officio 2019

Hon. Mike Hubbard Ex-Officio 2019

Hon. Ray Long Ex-Officio 2016

Hon. Merderia Ludgood Ex-Officio 2015

Hon. Sadie Britt Ex-Officio 2016

Hon. Wally Burns Ex-Officio 2015

Hon. Rich Hobson Ex-Officio Indefinite

Hon. Franklin Johnson Member Indefinite

Official Address

Mr. Maury Mitchell Project Facilitator ALEA Information Bureau

201 S. Union St., Suite 300

Montgomery, AL 36130(334) 517-2410

www.alea.gov

State audit of ALEA

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