| 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 | 37 | $8,667,703 | |
| Undocumented/Unapproved Costs | 2,614,344 | 30.2% | |
| Non-compliance with law by grant and contract recipients | 5,455,644 | 62.9% | |
| Supplanting | 239,955 | 2.8% | |
| Redeployment | 37,565 | 0.4% | |
| Non-compliance with law by DOJ components | 319,742 | 3.7% | |
| Unnecessary or unreasonable expenditures | 94 | 0.0% | |
| Other | 359 | 0.0% | |
| Total audit reports pending final action during the period | 253 | $119,621,656 | |
| Undocumented/Unapproved Costs | 28,214,685 | 23.6% | |
| Non-compliance with law by grant and contract recipients | 56,074,995 | 46.9% | |
| Supplanting | 10,887,018 | 9.1% | |
| Redeployment | 9,908,386 | 8.3% | |
| Non-compliance with law by DOJ components | 1,217,760 | 1.0% | |
| Unnecessary or unreasonable expenditures | 70,752 | 0.0% | |
| Other | 13,248,060 | 11.1% | |
| Final Actions | 51 | $15,194,180 | |
| Undocumented/Unapproved Costs | 452,101 | ||
| Non-compliance with law by grant and contract recipients | 58,928 | ||
| Supplanting | 5,929,305 | ||
| Redeployment | 2,991,905 | ||
| Non-compliance with law by DOJ components | 36,243 | ||
| Unnecessary or unreasonable expenditures | 1,022,200 | ||
| Other | 4,703,498 | ||
| Audit reports needing final action as of March 31, 2003 | $104,427,576 |
| 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 | 421 | 2,056 |
| Audit reports on which management decisions were made during the period | 111 | 482 |
| Total audit reports pending final action during the period | 532 | 2,538 |
| Final Actions: | ||
| Recommendations implemented | 136 | 389 |
| Recommendations that management concluded should not or could not be implemented or completed | 13 | 17 |
| Total number of actions taken | 1361 | 406 |
| Audit reports needing final action as of March 31, 2003 | 396 | 2,146 |
| 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 | 75 | $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 | 1 | 66,263 | 66,263 |
| 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 | 3 | 1,394,465 | -0- |
| Total Open Audit Reports | 79 | 51,131,037 | 8,247,530 |
| Closed Audit Reports: | |||
| Audit reports on which final action was completed during the reporting period | 9 | 2,410,188 | |
| Audit reports that management concluded should/could not be implemented or completed | 7 | -0- | |
| Total Closed Audit Reports | 152 | 2,410,188 | |
| Audit reports for which final action had not been completed as of March 31, 2003 | 64 | $5,837,342 | |
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.