Appendix 3

Glossary of Terms

The following are definitions of specific terms as they are used in the report.

Alien: Any person who is not a citizen or national of the United States.

Breach Action: The failure of an alien to appear at an immigration hearing or before an immigration officer, as required, resulting in forfeiture of a delivery bond that then becomes due and payable.

Capitalized Property: Property with an initial acquisition cost of $25,000 or more and an estimated useful life of two years or more.

Certificate of Naturalization (N-550): A certificate, issued by INS to qualified aliens, that serves as proof of citizenship.

Delivery Bond: A financial instrument used to guarantee an alien's appearance before an immigration officer for deportation action. Delivery bonds may be cash, treasury bonds, or surety bonds.

Detainer (I-247): A notice issued to an institution by INS requesting that they be notified 30 days prior to release of an alien from custody.

Disclaimer of Opinion: Unavailability of sufficient competent evidential matter to form an opinion.

External Audit Report: The results of audits and related reviews of expenditures made under Department of Justice contracts, grants, and other agreements. External audits are conducted in accordance with the Comptroller General's Government Auditing Standards and related professional auditing standards.

Green Card: INS Alien Registration Receipt Card (Form I-151 or Form I-551) that serves as evidence of authorized stay and employment in the United States.

Information: Formal accusation of a crime made by a prosecuting attorney as distinguished from an indictment handed down by a grand jury.

Internal Audit Report: The results of audits and related reviews of Department of Justice organizations, programs, functions, computer security and information technology, and financial statements. Internal audits are conducted in accordance with the Comptroller General's Government Auditing Standards and related professional auditing standards.

Material Weakness: A failure in a system of control, or a lack of control determined by the agency head to be important enough to be reported to the President and Congress. A weakness of this type could significantly impair fulfillment of an agency's mission; deprive the public of needed services; violate statutory or regulatory requirements; significantly weaken safeguards against waste, loss, unauthorized use or misappropriation of funds, property, or other assets; and/or result in a conflict of interest.

National: A person owing a permanent allegiance to a nation.

A- 24

Notice of Action (I-797): A form issued by INS notifying a petitioner for INS benefits or services of INS' intended course of action.

Pre-Trial Diversion: An alternative to prosecution that seeks to divert certain offenders from traditional criminal justice processing into a program of supervision and services administered by the U.S. Probation Service or other appropriate community agency providing such services. Participants who successfully complete the program have charges against them dismissed; unsuccessful participants are returned for prosecution.

Port of Entry: Any location in the United States or its territories that is designated as a point of entry for aliens and U.S. citizens.

Qualified Opinion: The judgment by the certified public accountant in the audit report that "except for" something, the financial statements fairly present the financial position and operating results of the component.

Questioned Cost: Cost that is questioned by the OIG because of (a) an alleged violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the expenditure of funds; (b) a finding that, at the time of the audit, such cost is not supported by adequate documentation; or (c) a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable.

Recommendation that Funds be Put to Better Use: Recommendation by the OIG that funds could be used more efficiently if management of an establishment took actions to implement and complete the recommendation, including (a) reductions in outlays; (b) deobligation of funds from programs or operations; (c) withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; (d) costs not incurred by implementing recommended improvements related to the operations of the establishment, a contractor, or grantee; (e) avoidance of unnecessary expenditures noted in pre-award reviews of contract or grant agreements; or (f) any other savings that are specifically identified.

Restitution Funds: Payments to victims of crimes or civil wrongs ordered by courts as part of a criminal sentence or civil or administrative penalty.

Supervised Release: Court-monitored supervision upon release from incarceration.

Supplant: To deliberately reduce or replace state or local funds with federal funds.

Surety Bond: A type of delivery bond in which a surety company guarantees INS that it will secure the alien's appearance on demand or pay INS the face value of the bond.

Temporary Resident Card: An INS card (Form I-688) formerly issued to aliens that authorized them to live and work in the United States until adjudication of their application to adjust to lawful permanent resident status.

Unqualified Opinion: The judgment of the certified public accountant who has no reservation as to the fairness of the component's financial statements.

Unsupported Cost: Cost that is questioned by the OIG because the OIG found that, at the time of the audit, such cost is not supported by adequate documentation.