During this reporting period, the OIG’s Audit Division issued 155 audit reports, which contained more than $15 million in questioned costs and more than $107,000 in funds to be put to better use and made 377 recommendations for management improvement. Specifically, the Audit Division issued 23 internal audit reports of Department programs funded at more than $151 million; 29 external audit reports of contracts, grants, and other agreements funded at more than $15 million; and 103 Single Audit Act audits funded at more than $483 million. In addition, the Audit Division issued eight Notifications of Irregularities and one Management Advisory Memorandum.
|Audit Reports||Number of
to Be Put to
|No management decision made by beginning of period||3||$3,051,384|
|Issued during period||2||$107,653|
|Needing management decision during period||5||$3,159,037|
|Management decisions made during period:
– Amounts management agreed to put to better use1
– Amounts management disagreed to put to better use
|No management decision at end of period||4||$3,092,634|
|Audit Reports|| Number
| Total Questioned
|No management decision made by beginning of period||3||$7,029,192||$1,332,906|
|Issued during period||50||$15,770,352||$9,175,496|
|Needing management decision during period||53||$22,799,544||$10,508,402|
| Management decisions made during period:
– Amount of disallowed costs1
– Amount of costs not disallowed
|No management decision at end of period||15||$13,166,707||$6,897,565|
|Audit Reports|| Number of
| Total Number of
|No management decision made by beginning of period||1||1|
|Issued during period||118||377|
|Needing management decision during period||119||378|
| Management decisions made during period:
– Number management agreed to implement1
– Number management disagreed with
|No management decision at end of period||22||60|
2 Includes one instance where management agreed with most but not all of the audit’s recommendations.
The National Defense Authorization Act for FY 2008 requires all Inspectors General appointed under the IG Act to add an annex to their Semiannual Reports: 1) listing all contract audit reports issued during the reporting period containing significant audit findings; 2) briefly describing the significant audit findings in the report; and 3) specifying the amounts of costs identified in the report as unsupported, questioned, or disallowed. This Act defines significant audit findings as unsupported, questioned, or disallowed costs in excess of $10 million or other findings that the Inspector General determines to be significant. It defines contracts as a contract, an order placed under a task or delivery order contract, or a subcontract.
The OIG did not issue any audits that fit these criteria during this semiannual reporting period.
OMB Circular A-50
OMB Circular A-50, Audit Followup, requires audit reports to be resolved within 6 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 March 31, 2009, the OIG closed 110 audit reports and was monitoring the resolution process of 368 open audit reports.
Audits Over 6 Months Old without Management Decisions
As of March 31, 2009, the following audits had no management decision or were in disagreement:
- Oversight of Intergovernmental Agreements by the USMS and the Office of the Federal Detention Trustee
- USMS Intergovernmental Service Agreement for Detention Facilities with the Blount County, Tennessee, Sheriff’s Office
- USMS Intergovernmental Service Agreement for Detention Facilities with the Central Virginia Regional Jail
- USMS Intergovernmental Service Agreement for Detention Facilities with the Cumberland County Jail, Portland, Maine
- USMS Intergovernmental Service Agreement for Detention Facilities with the Hamilton County, Tennessee, Silverdale Correctional Facility
- USMS Intergovernmental Service Agreement for Detention Facilities with the Western Tidewater Regional Jail, Suffolk, Virginia
- Single Audit Act Report on the Hoonah Indian Association, Hoonah, Alaska
The chart below summarizes E&I’s accomplishments for the 6-month reporting period ending March 31, 2009.
|E&I Workload Accomplishments|| Number of
|Reviews active at beginning of period||7|
|Final reports issued||1|
|Reviews active at end of reporting period||7|
DOJ Order 2900.10, Follow-up and Resolution Policy for Inspection Recommendations by the OIG, requires reports to be resolved within 6 months of the report issuance date. As of March 31, 2009, one report, “The United States Marshals Service Judicial Security Process,” had one unresolved recommendation. The OIG continues to work with the USMS to resolve it.
The following chart summarizes the workload and accomplishments of the Investigations Division during the 6-month period ending March 31, 2009.
|Source of Allegations|
| Hotline (telephone, mail, and e-mail)
Total allegations received
| Investigations opened this period
Investigations closed this period
Investigations in progress as of 3/31/09
| Criminal indictments/informations
Integrity Awareness Briefings
OIG investigators conducted 129 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 3,729 employees.