Definitions of Terms Used

The following definitions apply to terms used in reporting audit statistics:

Questioned Cost: A cost which the Office of Inspector General (OIG) questioned because of an alleged violation of a provision of a law, regulation, contract, or other agreement or document governing the expenditure of funds; such cost is not supported by adequate documentation; or the expenditure of funds for the intended purpose is unnecessary or unreasonable.

Unsupported Cost: A cost which the OIG questioned because the cost was not supported by adequate documentation at the time of the audit.

Disallowed Cost: A questioned cost that management, in a management decision, has sustained or agreed should not be charged to the Commission.

Funds Be Put To Better Use: A recommendation made by the OIG that funds could be used more efficiently if management took actions to implement and complete the recommendation.

Management Decision: Management's evaluation of the findings and recommendations included in the audit report and the issuance of a final decision by management concerning its response to such findings and recommendations, including actions concluded to be necessary. Interim decisions and actions are not considered final management decisions for the purpose of the tables in this report.

Final Action: The completion of all management actions that are described in a management decision with respect to audit findings and recommendations. If management concluded that no actions were necessary, final action occurs when a management decision is issued.