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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: 12/02/02

Issue Title

FPI Adherence to Accounting Standards and Financial Management System Requirements

Issue ID

2000-6296

Organization

Drug Enforcement Administration

Date First
Initiated

11/17/00

Original Target for Completion

07/31/01

Current Target for Completion

Actual Date of Completion

09/30/02
(CLOSED)

Issue Type (Organization Rating)


Material Nonconformance

Source Title

DEA Integrity Act Report

Date of Source Report

11/17/00

Issue Type (DOJ Rating)

Material Nonconformance

Issue Description

The Drug Enforcement Administration (DEA) has weaknesses in its fund control and financial reporting processes.  DEA also needs to improve its information system security and identify costs charged for Controlled Substance Act Registration Fees.

What We Will Do About It

DEA will revise procedures on fund control and selected processing operations and publish a Final Rule in the Federal Register which identifies costs charged by Controlled Substance Act Registration fees.  To improve systems security, DEA will implement a certification and accreditation plan, and strengthen systems access, input, and processing codes.

Milestones

Original Target Date

Current Target Date

Actual Date of Completion

1.  Clear fund balances with the Treasury.

03/31/01

 

09/30/02

2.  Automated Security - Recertify financial system users.

03/31/01

 

09/30/02

3.  Improve financial reporting process.

04/30/01

 

09/30/02

4.  Property Accountability - revise policy and procedures and properly classify property in the general ledger and financial statements.  (This milestone now includes milestone #7, Complete conversion of property to Fixed Asset Subsystem,@ from the FY 2001 report.)

07/31/01

 

09/30/02

5.  Publish Final Rule in the Federal Register identifying costs which are chargeable to registrants.

07/31/01

 

08/09/02

6.  Properly perform quarterly certifications of open obligations.

11/30/00

 

09/30/02

How We Will Know It Is Fixed

Minimal errors will be found in the accounting processing, recording, and reporting, and the audit recommendations will be closed.