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 | 194 | $122,150,148 | ||
Undocumented/Unapproved Costs | 24,612,371 | 20.2% | ||
Non-compliance with law by grant and contract recipients | 53,695,378 | 44.0% | ||
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 | 10.8% | ||
Audit reports on which management decisions were made during the period | 47 | $ 27,056,237 | ||
Undocumented/Unapproved Costs | 14,147,884 | 52.3% | ||
Non-compliance with law by grant and contract recipients | 8,574,212 | 31.7% | ||
Supplanting | 966,094 | 3.6% | ||
Redeployment | 267,017 | 1.0% | ||
Non-compliance with law by DOJ components | -0- | 0.0% | ||
Unnecessary or unreasonable expenditures | -0- | 0.0% | ||
Other | 3,101,030 | 11.4% | ||
Total audit reports pending final action during the period | 241 | $149,206,385 | ||
Undocumented/Unapproved Costs | 38,760,255 | 26.0% | ||
Non-compliance with law by grant and contract recipients | 62,269,590 | 41.7% | ||
Supplanting | 12,141,172 | 8.1% | ||
Redeployment | 13,272,411 | 8.9% | ||
Non-compliance with law by DOJ components | 1,850,275 | 1.3% | ||
Unnecessary or unreasonable expenditures | 4,670,687 | 3.1% | ||
Other | 16,241,995 | 10.9% | ||
Final Actions | 34 | $ 9,150,505 | ||
Collections/Recoveries | 450,543 | |||
Offsets & Property in Lieu of Cash | 2,720,369 | |||
Supporting documentation provided | 2,114,623 | |||
Brought into compliance | 1,352,460 | |||
Waived/Terminated | 888,806 | |||
Supplanting did not occur | 219,670 | |||
Questioned costs not sustained by DOJ management | 1,404,034 | |||
Audit reports needing final action as of March 31, 2004 | 207 | $140,055,880 |
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 | 393 | 2,095 | ||
Audit reports on which management decisions were made during the period | 113 | 482 | ||
Total audit reports pending final action during the period |
506 | 2,577 | ||
Final Actions: | ||||
--Recommendations implemented | 107 | 359 | ||
--Recommendations that management concluded should not or could not be implemented or completed | 9 | 17 | ||
Total number of actions taken | 110 (1) | 376 | ||
Audit reports needing final action as of March 31, 2004 | 396 | 2,201 |
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 | 59 | $44,395,737 | $12,615,264 | |
Audit reports on which management decisions were made on the report and recommendations to put funds to better use during the reporting period | 1 | 20,419 | 20,419 | |
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 | 2 | 89,721 | -0- | |
Total Open Audit Reports | 62 | 44,505,877 | 12,635,683 | |
Closed Audit Reports: | ||||
Audit reports on which final action was completed during the reporting period | 7 | 852,661 | ||
Audit reports that management concluded should/could not be implemented or completed | 1 | -0- | ||
Total Closed Audit Reports | 7 (2) | 852,661 | ||
Audit reports for which final action had not been completed as of March 31, 2004 | 55 | $11,783,022 |
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.