Appendix A – General Audit Information
Appendix B – Financial Information
Appendix C – Additional Analysis
Appendix D – Alternative Police Options
What led to this audit?
For the past three years, Hubbard Township’s expenditures have exceeded revenues, leading to deficit spending. The Township requested a performance audit for the Police Department in order to determine if it was possible to bring spending in line with available revenue sources, or if there might be more cost-effective methods of delivering police protection to its citizens.
What did we find?
The Township could reduce expenditures based on our recommendations and eliminate the Department’s deficit spending. We also reviewed alternative policing options and found that outsourcing for services through the County Sheriff would also reduce overall expenditures and eliminate deficit spending. A second alternative policing option available to the Township, which would require further study, is the formation of a joint police district. This new governmental entity would provide shared policing services for multiple communities. While a joint police district could reduce overall expenditures relating to police protection; this issue was not included in the scope of our audit.
Township officials should review the findings of the audit in order to determine the course of action that is best for the community.