Final Action on Audits with Questioned Costs
for the Period October 1, 2003 to September 30, 2004
  Number of Reports Questioned Costs
Classifications 		         Percent      
Audit reports with management decisions on which final action had not been taken as of September 30, 2003 195 $122,613,833  
  Undocumented/Unapproved Costs   24,612,371 20.1%
  Non-compliance with law by grant and contract recipients   54,159,063 44.2%
       Supplanting   11,175,078 9.1%
       Redeployment   13,005,394 10.6%
  Non-compliance with law by DOJ components   1,850,275 1.5%
  Unnecessary or unreasonable expenditures   4,670,687 3.8%
  Other   13,140,965 10.7%
Audit reports on which management decisions were made during the period 95 $ 51,236,799  
  Undocumented/Unapproved Costs   18,115,793 35.3%
  Non-compliance with law by grant and contract recipients   19,580,998 38.2%
       Supplanting   966,094 1.9%
       Redeployment   2,248,974 4.4%
  Non-compliance with law by DOJ components   7,000,000 13.7%
  Unnecessary or unreasonable expenditures   -0- 0.0%
  Other   3,324,940 6.5%
Total audit reports pending final action during the period 290 $173,850,632  
  Undocumented/Unapproved Costs   42,728,164 24.6%
  Non-compliance with law by grant and contract recipients   73,740,061 42.4%
       Supplanting   12,141,172 7.0%
       Redeployment   15,254,368 8.8%
  Non-compliance with law by DOJ components   8,850,275 5.1%
  Unnecessary or unreasonable expenditures   4,670,687 2.7%
  Other   16,465,905 9.4%
Final Actions 73 $ 25,441,165  
  Collections/Recoveries   930,022
  Offsets & Property in Lieu of Cash   2,737,599
  Supporting documentation provided   7,713,182
  Brought into compliance   9,615,130
  Waived/Terminated   1,694,492
  Supplanting did not occur   340,301
  Questioned costs not sustained by DOJ management   2,410,439
Audit reports needing final action as of March 31, 2004 217 $148,409,467



Final Action on Audits with Recommendations for Management Improvements
for the Period October 1, 2003 to September 30, 2004
  Number of
Audit Reports		 Number of
Recommendations
Audit reports with management decisions on which final action had not been taken as of September 30, 2003

392		 2,089
Audit reports on which management decisions were made during the period

237		 1,008
Total audit reports pending final action during the period

629		 3,097
Final Actions:    
--Recommendations implemented 215 718
--Recommendations that management concluded should not or could not be implemented or completed 20 45
Total number of actions taken 222 (1) 763
Audit reports needing final action as of September 30, 2004

407		 2,334

 



Status of Audits with Management Decisions Reporting
Recommendations to Put Funds to Better Use
for the Period October 1, 2003 to September 30, 2004
 

Number of
Audit Reports 		Dollar Value
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, 2003

58		 $44,266,078 $12,616,346
     Audit reports on which management decisions were made on the report and recommendations to put funds to better use during the reporting period 6 3,643,881 15,000
     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 7 2,053,611 -0-
Total Open Audit Reports 71 49,963,570 12,631,346
Closed Audit Reports:      
     Audit reports on which final action was completed during the reporting period 13   7,886,652
     Audit reports that management concluded should/could not be implemented or completed 6  

-0-

Total Closed Audit Reports 17 (2)   7,886,652
      Audit reports for which final action had not been completed as of September 30, 2004

54		   $4,744,694

 

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.