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| FY 2000 | FY 2001 | FY 2002 | FY 2003 | ||||||
| Number of OIG Audits: | 219 | 167 | 166 | 145 | |||||
| Number of UST Field Exams: | 88 | 106 | 142 | 101 | |||||
| Number of CPA Audits: | 0 | 0 | 14 | 0 | |||||
| Total | 307 | 273 | 322 | 246 | |||||
| Reports with "Inadequate" Opinion/Conclusion | 18 | 11 | 31 | 17 | |||||
| FY 2000 | FY 2001 | FY 2002 | FY 2003 | FY00-03 | |||||
| Description of Finding | Findings | Findings | Findings | Findings | Findings | ||||
| Case Administration Issues | |||||||||
| Investigation, Liquidation, and Collection of Assets: | |||||||||
| Estate assets or records not secured or untimely secured | 22 | 24 | 36 | 15 | 97 | ||||
| Untimely/inadequate/no inventory of estate assets | 22 | 13 | 23 | 22 | 80 | ||||
| Untimely turnover of auction proceeds | 3 | 5 | 7 | 11 | 26 | ||||
| Internal Controls | |||||||||
| Bank Accounts: | |||||||||
| Funds deposited to non-estate accounts (commingled) | 32 | 26 | 26 | 11 | 95 | ||||
| Disbursements: | |||||||||
| Signature stamp not controlled by trustee/used to sign checks | 8 | 6 | 9 | 2 | 25 | ||||
| Evidence that checks have been signed before filled out | 2 | 0 | 0 | 0 | 2 | ||||
| Use of counter checks or money orders | 1 | 0 | 0 | 0 | 1 | ||||
| Checks payable to "cash" or "bearer" | 1 | 0 | 0 | 0 | 1 | ||||
| Receipts: | |||||||||
| Undeposited funds in estate file or other unsecure location | 9 | 8 | 14 | 6 | 37 | ||||
| Segregation of Duties and Office Operations: | |||||||||
| Trustee does not actively supervise employees | 9 | 5 | 5 | 1 | 20 | ||||
| Computer Operations and Security: | |||||||||
| Computer system not secure | 19 | 21 | 50 | 22 | 112 | ||||
| Trustee/staff cannot operate computer system | 12 | 9 | 6 | 4 | 31 | ||||
| Total Number of Audit Findings | 140 | 117 | 176 | 94 | 527 |