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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 | ||||
| FY 2000 - FY 2003 | ||||||||
| Total | % of | % of | ||||||
| Rank | Description of Finding | Findings | Reports | Findings | ||||
| 1 | Cash receipts log not properly maintained | 934 | 81% | 8% | ||||
| 2 | Bank accounts not timely/properly reconciled/reviewed | 778 | 68% | 7% | ||||
| 3 | Invoices/support not cancelled to prevent duplicate payment | 414 | 36% | 4% | ||||
| 4 | Scheduled assets on Form 1 do not match petition/schedules | 413 | 36% | 4% | ||||
| 5 | Receipts log not periodically traced from log to bank statements | 405 | 35% | 3% | ||||
| 6 | Form 1 errors - miscellaneous / improper cut-off date | 370 | 32% | 3% | ||||
| 7 | Insufficient segregation of duties | 313 | 27% | 3% | ||||
| 8 | Transactions not adequately described on Form 2 | 295 | 26% | 3% | ||||
| 9 | Unscheduled assets not recorded/properly identified on Form 1 | 290 | 25% | 2% | ||||
| 10 | Untimely deposits | 272 | 24% | 2% | ||||
| 11 | Receipts not properly referenced between Forms 1 & 2 | 252 | 22% | 2% | ||||
| 12 | No disaster recovery plan | 251 | 22% | 2% | ||||
| 13 | Asset status not accurately reflected and tracked on Form 1 | 207 | 18% | 2% | ||||
| High-yield investments not considered | 207 | 18% | 2% | |||||
| 15 | Passwords known to others/not changed annually | 206 | 18% | 2% | ||||
| 16 | No or inadequate tracking system for receivables | 202 | 18% | 2% | ||||
| 17 | Insufficient computer back-up procedures | 200 | 17% | 2% | ||||
| 18 | No stale-dated check policy / do not have "Void after 90 days" | 190 | 17% | 2% | ||||
| 19 | No or insufficient supporting documents for receipts | 180 | 16% | 2% | ||||
| 20 | Form 3 errors - miscellaneous / improper cut-off date | 168 | 15% | 1% | ||||
| No numbered receipts book or receipts not given | 168 | 15% | 1% | |||||
| 22 | Form 2 errors - miscellaneous / improper cut-off date | 165 | 14% | 1% | ||||
| 23 | Casualty/auctioneer insurance not verified or maintained | 163 | 14% | 1% | ||||
| 24 | Assets not timely investigated/pursued | 140 | 12% | 1% | ||||
| 25 | Inadequate supervision of professionals | 135 | 12% | 1% | ||||
| TOTAL FY 2000 - FY 2003 FINDINGS - ALL REGIONS | 11,772 |