Final Action on Audits with Questioned Costs
for the Period April 1, 2003 to June 30, 2003
  Number of
Reports		 Questioned Costs
Classifications 		Percent
Audit reports with management decisions on which final action
had not been taken as of March 31, 2003		 201 $100,384,092  
  Undocumented/Unapproved Costs   20,417,595 20.3%
  Non-compliance with law by grant and contract recipients   48,534,384 48.4%
       Supplanting   10,862,486 10.8%
       Redeployment   6,150,098 6.1%
  Non-compliance with law by DOJ components   1,217,760 1.2%
  Unnecessary or unreasonable expenditures   94 0.0%
  Other   13,201,675 13.2%
         
Audit reports on which management decisions were made during the period 7 $ 2,651,095  
  Undocumented/Unapproved Costs   1,533,257 57.8%
  Non-compliance with law by grant and contract recipients   698,916 26.4%
       Supplanting   - 0 - 0.0%
       Redeployment   418,373 15.8%
  Non-compliance with law by DOJ components   - 0 - 0.0%
  Unnecessary or unreasonable expenditures   549 0.0%
  Other   - 0 - 0.0 %
         
Total audit reports pending final action during the period 208 $103,035,187  
  Undocumented/Unapproved Costs   21,950,852 21.3%
  Non-compliance with law by grant and contract recipients   49,233,300 47.8%
       Supplanting   10,862,486 10.5%
       Redeployment   6,568,471 6.4%
  Non-compliance with law by DOJ components   1,217,760 1.2%
  Unnecessary or unreasonable expenditures   643 0.0%
  Other   13,201,675 12.8%
         
Final Actions 22 $ 3,407,339
  Collections/Recoveries   648,991
  Offsets & Property in Lieu of Cash   165,736
  Supporting documentation provided   1,110,041
  Brought into compliance   1,388,431
  Waived/Terminated   - 0 -
  Supplanting did not occur   89,516
  Questioned costs not sustained by DOJ management   4,624
       
Audit reports needing final action as of June 30, 2003 186 $ 99,627,848

 

Final Action on Audits
with Recommendations for Management Improvements
for the Period April 1, 2003 to June 30, 2003
  Number of
Audit Reports		 Number of
Recommendations
Audit reports with management decisions on which final action had not been taken as of March 31, 2003 399 2,136
Audit reports on which management decisions were made during the period 34 139
Total audit reports pending final action during the period 433 2,275
Final Actions:    
--Recommendations implemented 57 194
--Recommendations that management concluded should not or could not be implemented or completed 4 4
Total number of actions taken 60 (1) 198
Audit reports needing final action as of June 30, 2003 373 2,077

 

Status of Audits with Management Decisions Reporting
Recommendations to Put Funds to Better Use
for the Period April 1, 2003 to June 30, 2003
  Number of
Audit Reports		 Dollar Value
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 March 31, 2003 61 $41,539,468 $6,949,589
Audit reports on which management decisions were made on the report and recommendations to put funds to better use during the reporting period 1 238,181 238,181
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      
Total Open Audit Reports 62 41,777,649 7,187,770
Closed Audit Reports:       
Audit reports on which final action was completed during the reporting period 2   24,435
Audit reports that management concluded should/could not be implemented or completed 3  

-0-

Total Closed Audit Reports 4 (2)   24,435
Audit reports for which final action had not been completed as of June 30, 2003 58   $7,163,335

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.