During this reporting period, the OIG’s Audit Division issued 137 audit reports containing more than $22 million in questioned costs and more than $350,000 in funds to be put to better use and made 330 recommendations for management improvement. Specifically, the Audit Division issued 16 internal audit reports of Department programs funded at more than $6 billion; 51 external audit reports of contracts, grants, and other agreements funded at more than $148 million; and 70 Single Audit Act audits. In addition, the Audit Division issued 17 Notifications of Irregularities, 2 Investigative Assistance Memoranda, 2 Management improvement Memoranda, and 1 Technical Assistance Memorandum.
| Funds Recommended to Be Put to Better Use |
| Audit Reports | Number of Audit Reports |
Funds Recommended to Be Put to Better Use |
|---|---|---|
| No management decision made by beginning of period | 6 | $64,337,546 |
| Issued during period | 4 | $351,449 |
| Needing management decision during period | 10 | $64,688,995 |
| Management decisions made during period:
– Amounts management agreed to put to better use1 – Amounts management disagreed to put to better use |
7 0 |
$61,637,611 $0 |
| No management decision at end of period | 3 | $3,051,384 |
| 1 Includes instances in which management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken. |
| Audits with Questioned Costs |
| Audit Reports | Number of Audit Reports |
Total Questioned Costs (including unsupported costs) |
Unsupported Costs |
|---|---|---|---|
| No management decision made by beginning of period | 20 | $301,372,475 | $4,723,576 |
| Issued during period | 36 | $22,134,825 | $11,992,066 |
| Needing management decision during period | 56 | $323,507,300 | $16,715,642 |
| Management decisions made during period: – Amount of disallowed costs1 – Amount of costs not disallowed |
502 0 |
$314,616,606 $0 |
$13,550,368 $0 |
| No management decision at end of period | 7 | $8,890,694 | $3,165,274 |
| Audits Involving Recommendations for Management Improvements |
| Audit Reports | Number of Audit Reports |
Total Number of Management Improvements Recommended |
|---|---|---|
| No management decision made by beginning of period | 40 | 147 |
| Issued during period | 94 | 330 |
| Needing management decision during period | 134 | 477 |
| Management decisions made during period: – Number management agreed to implement1 – Number management disagreed with |
1232 1 |
439 4 |
| No management decision at end of period | 14 | 34 |
OMB Circular A-50
OMB Circular A-50, Audit Followup, requires audit reports to be resolved within 6 months of the audit report issuance date. Audit monitors the status of open audit reports to track the audit resolution and closure process. As of September 30, 2007, the OIG has closed 119 audit reports and was monitoring the resolution process of 356 open audit reports.
Audits Over 6 Months Old without Management Decisions
As of September 30, 2007, the following audits had no management decision or were in disagreement:
COPS Grants to the Passamaquoddy Tribe and Pleasant Point Reservation Police Department, Perry, Maine
Oversight of Intergovernmental Agreements by the USMS and the Office of the Federal Detention Trustee
The DEA’s International Operations
USMS Intergovernmental Service Agreement for Detention Facilities with the Blount County, Tennessee, Sheriff’s Office
USMS Intergovernmental Service Agreement for Detention Facilities with the Central Virginia Regional Jail
USMS Intergovernmental Service Agreement for Detention Facilities with the Cumberland County Jail, Portland, Maine
USMS Intergovernmental Service Agreement for Detention Facilities with the Dona Ana County Detention Center, Las Cruces, New Mexico
USMS Intergovernmental Service Agreement for Detention Facilities with the Hamilton County, Tennessee, Silverdale Correctional Facility
USMS Intergovernmental Service Agreement for Detention Facilities with the Western Tidewater Regional Jail, Suffolk, Virginia
Evaluation and Inspections Statistics
The chart below summarizes the Evaluation and Inspections Division’s (E&I) accomplishments for the 6-month reporting period ending September 30, 2007.
| E&I Workload Accomplishments | Number of Reviews |
|---|---|
| Reviews active at beginning of period | 8 |
| Reviews initiated | 4 |
| Final reports issued | 6 |
| Reviews active at end of reporting period | 6 |
Follow-Up Activities
Unresolved Reviews
DOJ Order 2900.10, Follow-up and Resolution Policy for Inspection Recommendations by the OIG, requires reports to be resolved within 6 months of the report issuance date. As of September 30, 2007, no unresolved recommendations met this criterion.
The following chart summarizes the workload and accomplishments of the Investigations Division during the 6-month period ending September 30, 2007.
| Source of Allegations | |
|---|---|
| Hotline (telephone and mail) Other sources Total allegations received |
1,089 4,061 5,150 |
| Investigative Caseload | |
| Investigations opened this period Investigations closed this period Investigations in progress as of 9/30/07 |
220 197 395 |
| Prosecutive Actions | |
| Criminal indictments/informations Arrests Convictions/Pleas |
76 69 39 |
| Administrative Actions | |
| Terminations Resignations Disciplinary action |
24 87 31 |
| Monetary Results | |
| Fines/Restitutions/Recoveries Seizures Bribe monies deposited to the Treasury Civil penalties |
$239,927 $500 $13,000 $12,000 |
Integrity Awareness Briefings
OIG investigators conducted 109 Integrity Awareness Briefings for Department employees throughout the country. These briefings are designed to educate employees about the misuse of a public official’s position for personal gain and to deter employees from committing such offenses. The briefings reached more than 2,653 employees.