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U. S. DEPARTMENT OF JUSTICE

Corrective Action Report

Issue and Milestone Schedule

Date of Submission
First Quarter Update:
Second Quarter Update:
Third Quarter Update:
End of Year Report: 12/19/02

Issue Title

DOJ Accounting Standards Compliance

Issue ID

Organization

Offices, Boards, and Divisions

Date First
Initiated

12/19/02

Original Target for Completion

09/30/03

Current Target for Completion

09/30/03

Actual Date of Completion


Issue Type (Organization Rating)


Material Nonconformance

Source Title

FY 2002 Integrity Act Review and Financial Statement Audit Report

Date of Source Report

FY 2002

Issue Type (DOJ Rating)

Material Nonconformance

Issue Description

In the FY 2002 audit reports, the Federal Bureau of Investigation (FBI); the Offices, Boards, and Divisions (OBDs); the Immigration and Naturalization Service (INS); and the Working Capital Fund (WCF) were reported by the auditors as having material weaknesses in their compliance with certain federal accounting standards.  Included were findings related to accounts payable and general accrual accounting, general and seized property, and accounting for reimbursement and other revenue.

What We Will Do About It

The Justice Management Division (JMD) will revise procedures and provide guidance and training to those processing obligation and revenue data.  These issues will be a heavy area of emphasis in the Department's early 2003 financial management training efforts.  The FBI will hire additional staff for its financial statement preparation process and revise its procedures for recording and reviewing obligation and property data.  The INS is updating its corrective action plans to eliminate or diminish the weaknesses in its accounting practices during FY 2003.

Milestones

Original Target Date

Current Target Date

Actual Date of Completion

1.  The FBI will hire additional staff for financial statement reporting process.

06/30/03

   

2.  The FBI will revise its procedures for recording and reviewing its obligation and property data.

09/30/03

   

3.  The JMD will revise its procedures and provide guidance and training to those processing data for the OBDs and WCF.

09/30/03

   

4.  The INS will update its corrective action plans to eliminate or diminish its weaknesses.

04/30/03

   

How We Will Know It Is Fixed

Management evaluation of these issues supported by audit review.