| Number of Reports | Questioned Costs Classifications | Percent | |
|---|---|---|---|
| Audit reports with management decisions on which final action had not been taken as of September 30, 2002 | 216 | $110,953,953 | |
| Undocumented/Unapproved Costs | 25,600,341 | 23.1% | |
| Non-compliance with law by grant and contract recipients | 50,619,351 | 45.6% | |
| Supplanting | 10,647,063 | 9.6% | |
| Redeployment | 9,870,821 | 8.9% | |
| Non-compliance with law by DOJ components | 898,018 | 0.8% | |
| Unnecessary or unreasonable expenditures | 70,658 | 0.1% | |
| Other | 13,247,701 | 11.9% | |
| Audit reports on which management decisions were made during the period | 69 | $36,256,130 | |
| Undocumented/Unapproved Costs | 5,991,773 | 16.5% | |
| Non-compliance with law by grant and contract recipients | 20,156,248 | 55.6% | |
| Supplanting | 761,658 | 2.1% | |
| Redeployment | 5,250,322 | 14.5% | |
| Non-compliance with law by DOJ components | 1,850,275 | 5.1% | |
| Unnecessary or unreasonable expenditures | 643 | 0.0% | |
| Other | 2,245,211 | 6.2% | |
| Total audit reports pending final action during the period | 285 | $147,210,083 | |
| Undocumented/Unapproved Costs | 31,592,114 | 21.5% | |
| Non-compliance with law by grant and contract recipients | 70,775,599 | 48.1% | |
| Supplanting | 11,408,721 | 7.7% | |
| Redeployment | 15,121,143 | 10.3% | |
| Non-compliance with law by DOJ components | 2,748,293 | 1.9% | |
| Unnecessary or unreasonable expenditures | 71,301 | 0.0% | |
| Other | 15,492,912 | 10.5% | |
| Final Actions | 96 | $31,877,296 | |
| Collections/Recoveries | 3,454,697 | ||
| Offsets & Property in Lieu of Cash | 332,505 | ||
| Supporting documentation provided | 7,850,459 | ||
| Brought into compliance | 4,208,308 | ||
| Waived/Terminated | 411,243 | ||
| Supplanting did not occur | 1,485,526 | ||
| Questioned costs not sustained by DOJ management | 14,134,558 | ||
| Audit reports needing final action as of September 30, 2003 | 189 | $115,332,787 |
| Number of Audit Reports | Number of Recommendations | |
|---|---|---|
| Audit reports with management decisions on which final action had not been taken as of September 30, 2002 | 412 | 1,922 |
| Audit reports on which management decisions were made during the period | 217 | 869 |
| Total audit reports pending final action during the period | 629 | 2,791 |
| Final Actions: | ||
| Recommendations implemented | 247 | 753 |
| Recommendations that management concluded should not or could not be implemented or completed | 25 | 47 |
| Total number of actions taken | 2501 | 800 |
| Audit reports needing final action as of September 30, 2003 | 379 | 1,991 |
| Dollar Value | |||
|---|---|---|---|
| Number of Audit Reports | FBU Values Reported by the OIG | Management Position on Potential Savings | |
| Open Audit Reports: | |||
| Audit reports from previous reporting period for which final action had not been taken as of September 30, 2002 | 73 | $49,670,309 | $8,181,267 |
| Audit reports on which management decisions were made on the report and recommendations to put funds to better use during the reporting period | 11 | 3,726,459 | 502,492 |
| Audit reports on which management decisions were made during the reporting period but a decision is still pending on the recommendations to put funds to better use | 2 | 2,120,220 | -0- |
| Total Open Audit Reports | 86 | 55,516,988 | 8,683,759 |
| Closed Audit Reports: | |||
| Audit reports on which final action was completed during the reporting period | 14 | 2,634,622 | |
| Audit reports that management concluded should/could not be implemented or completed | 18 | -0- | |
| Total Closed Audit Reports | 302 | 2,634,622 | |
| Audit reports for which final action had not been completed as of September 30, 2003 | 56 | $6,049,137 | |
Footnotes:
1. This figure reflects the total number of audit reports for which final action was taken during the reporting period. The Department took multiple actions on several audit reports; thus, this total does not represent the sum of the two preceding figures.
2. Several audit reports had more than one recommendation to put funds to better use; therefore, this total does not represent the total of the two preceding figures in this column.