Final Action on Audits with Questioned Costs
for the Period October 1, 2002 to September 30, 2003

  Number of Reports Questioned Costs Classifications Percent
Audit reports with management decisions on which final action had not been taken as of September 30, 2002 216 $110,953,953  
       
Undocumented/Unapproved Costs   25,600,341 23.1%
Non-compliance with law by grant and contract recipients   50,619,351 45.6%
Supplanting   10,647,063 9.6%
Redeployment   9,870,821 8.9%
Non-compliance with law by DOJ components   898,018 0.8%
Unnecessary or unreasonable expenditures   70,658 0.1%
Other   13,247,701 11.9%
       
Audit reports on which management decisions were made during the period 69 $36,256,130  
       
Undocumented/Unapproved Costs   5,991,773 16.5%
Non-compliance with law by grant and contract recipients   20,156,248 55.6%
Supplanting   761,658 2.1%
Redeployment   5,250,322 14.5%
Non-compliance with law by DOJ components   1,850,275 5.1%
Unnecessary or unreasonable expenditures   643 0.0%
Other   2,245,211 6.2%
       
Total audit reports pending final action during the period 285 $147,210,083  
       
Undocumented/Unapproved Costs   31,592,114 21.5%
Non-compliance with law by grant and contract recipients   70,775,599 48.1%
Supplanting   11,408,721 7.7%
Redeployment   15,121,143 10.3%
Non-compliance with law by DOJ components   2,748,293 1.9%
Unnecessary or unreasonable expenditures   71,301 0.0%
Other   15,492,912 10.5%
       
Final Actions 96 $31,877,296  
     
Collections/Recoveries   3,454,697
Offsets & Property in Lieu of Cash   332,505
Supporting documentation provided   7,850,459
Brought into compliance   4,208,308
Waived/Terminated   411,243
Supplanting did not occur   1,485,526
Questioned costs not sustained by DOJ management   14,134,558
     
Audit reports needing final action as of September 30, 2003 189 $115,332,787

Final Action on Audits
with Recommendations for Management Improvements
for the Period October 1, 2002 to September 30, 2003

  Number of Audit Reports Number of Recommendations
Audit reports with management decisions on which final action had not been taken as of September 30, 2002 412 1,922
Audit reports on which management decisions were made during the period 217 869
Total audit reports pending final action during the period 629 2,791
Final Actions:    
Recommendations implemented 247 753
Recommendations that management concluded should not or could not be implemented or completed 25 47
Total number of actions taken 2501 800
Audit reports needing final action as of September 30, 2003 379 1,991

Status of Audits with Management Decisions Reporting
Recommendations to Put Funds to Better Use
for the Period October 1, 2002 to September 30, 2003

    Dollar Value
  Number of Audit Reports FBU Values Reported by the OIG Management Position on Potential Savings
Open Audit Reports:
Audit reports from previous reporting period for which final action had not been taken as of September 30, 2002 73 $49,670,309 $8,181,267
Audit reports on which management decisions were made on the report and recommendations to put funds to better use during the reporting period 11 3,726,459 502,492
Audit reports on which management decisions were made during the reporting period but a decision is still pending on the recommendations to put funds to better use 2 2,120,220 -0-
Total Open Audit Reports 86 55,516,988 8,683,759
Closed Audit Reports:
Audit reports on which final action was completed during the reporting period 14   2,634,622
Audit reports that management concluded should/could not be implemented or completed 18   -0-
Total Closed Audit Reports 302   2,634,622
Audit reports for which final action had not been completed as of September 30, 2003 56   $6,049,137

Footnotes:

1. This figure reflects the total number of audit reports for which final action was taken during the reporting period. The Department took multiple actions on several audit reports; thus, this total does not represent the sum of the two preceding figures.

2. Several audit reports had more than one recommendation to put funds to better use; therefore, this total does not represent the total of the two preceding figures in this column.