Appendix 4

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.

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

Disallowed Cost: A questioned cost that management has sustained or agreed should not be charged to the government.

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.

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.

Record of Arrival and Departure (I-94): Form provided to each nonimmigrant visitor to the United States that contains the alien's date of arrival, class of admission, and date of departure.

Recovered Funds: Government funds returned to the Department or the U.S. Treasury as the result of an investigation.

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

Seizures: Property, including cash, real estate, vehicles, etc., used or acquired through illegal activities, that is confiscated by law enforcement officials. A decision is made by a court or civil authority regarding the disposition of the seized property.

Special Processing Center: An INS detention center that holds aliens awaiting deportation proceedings.

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

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

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.

On-Line Report Availability

Many audit, inspections, and special reports are available at the following Internet address:

<http://www.usdoj.gov/oig>.

In addition, other materials are available through the Inspectors General Network's World Wide Web server at:

<http://www.ignet.gov/>.

For additional copies of this report or copies of previous editions, write:

DOJ/OIG/M&P
P.O. Box 34190
Washington, D.C. 20043-4190

or call:

(202) 616-4550