Semiannual Report to Congress
April 1, 2004September 30, 2004
Office of the Inspector General
During this reporting period, the Audit Division issued 99 audit reports containing more than $21 million in questioned costs and more than $1.1 million in funds to be put to better use and made 424 recommendations for management improvement. Specifically, the Audit Division issued 21 internal reports of programs funded at more than $78 million; 40 external reports of contracts, grants, and other agreements funded at more than $108 million; and 38 Single Audit Act audits. In addition, the Audit Division issued 9 Notifications of Irregularities, 1 Management Improvement Memorandum, and 11 Management Letter Reports.
Funds Recommended to Be Put to Better Use
Audit Reports | Number of Audit Reports | Funds Recommended to Be Put to Better Use |
---|---|---|
No management decision made by beginning of period | 1 | $3,331,106 |
Issued during period | 4 | $1,196,595 |
Needing management decision during period | 5 | $4,527,701 |
Management decisions made during period:
--Amounts management agreed to put to better use1 --Amounts management disagreed to put to better use |
3 0 |
$599,130 $0 |
No management decision at end of period | 2 | $3,928,571 |
1 Includes instances in which management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken. |
Audit Reports | Number of Audit Reports | Total Questioned Costs (including unsupported costs) | Unsupported Costs |
---|---|---|---|
No management decision made by beginning of period | 20 | $8,997,834 | $2,377,918 |
Issued during period | 37 | $21,873,820 | $5,435,994 |
Needing management decision during period | 57 | $30,871,654 | $7,813,912 |
Management decisions made during period:
--Amount of disallowed costs1 --Amount of costs not disallowed |
472 0 |
$14,304,315 $0 |
$5,701,789 $0 |
No management decision at end of period | 13 | $16,567,339 | $2,112,123 |
Audits Involving Recommendations for Management Improvements
Audit Reports | Number of Audit Reports | Total Number of Management Improvements Recommended |
---|---|---|
No management decision made by beginning of period | 31 | 85 |
Issued during period | 85 | 339 |
Needing management decision during period | 116 | 424 |
Management decisions made during period:
--Number management agreed to implement1 --Number management disagreed with | 1052 0 | 372 0 |
No management decision at end of period | 15 | 52 |
OMB Circular A-50, Audit Follow-Up, requires audit reports to be resolved within six months of the audit report issuance date. The Audit Division monitors the status of open audit reports to track the audit resolution and closure process. As of September 30, 2004, the OIG had closed 128 audit reports and was monitoring the resolution process of 424 open audit reports.
Audits Over Six Months Old Without Management Decisions
As of September 30, 2004, the following audits had no management decision or were in disagreement:
Evaluation and Inspections Statistics
The chart below summarizes E&I's accomplishments for the 6-month reporting period ending September 30, 2004.
E&I Workload Accomplishments | Number of Reviews |
---|---|
Reviews active at beginning of period | 7 |
Reviews initiated | 7 |
Final reports issued | 5 |
Reviews active at end of reporting period | 9 |
DOJ Order 2900.10, Follow-up and Resolution Policy for Inspection Recommendations by the OIG, requires reports to be resolved within six months of the report issuance date. As of September 30, 2004, there are no unresolved recommendations.
The following chart summarizes the workload and accomplishments of the Investigations Division during the 6-month period ending September 30, 2004.
OIG investigators conducted 59 Integrity Awareness Briefings for Department employees throughout the country. These briefings are designed to educate employees about the misuse of a public official's position for personal gain and to deter employees from committing such offenses. The briefings reached approximately 2,300 employees.