Final Action on Audits with Questioned Costs
for the Period October 1, 2003 to March 31, 2004
  Number of Reports Questioned Costs
Classifications 		         Percent      
Audit reports with management decisions on which final action had not been taken as of September 30, 2003 194 $122,150,148  
  Undocumented/Unapproved Costs   24,612,371 20.2%
  Non-compliance with law by grant and contract recipients   53,695,378 44.0%
  Supplanting   11,175,078 9.1%
  Redeployment   13,005,394 10.6%
  Non-compliance with law by DOJ components   1,850,275 1.5%
  Unnecessary or unreasonable expenditures   4,670,687 3.8%
  Other   13,140,965 10.8%
Audit reports on which management decisions were made during the period 47 $ 27,056,237  
  Undocumented/Unapproved Costs   14,147,884 52.3%
  Non-compliance with law by grant and contract recipients   8,574,212 31.7%
  Supplanting   966,094 3.6%
  Redeployment   267,017 1.0%
  Non-compliance with law by DOJ components   -0- 0.0%
  Unnecessary or unreasonable expenditures   -0- 0.0%
  Other   3,101,030 11.4%
Total audit reports pending final action during the period 241 $149,206,385  
  Undocumented/Unapproved Costs   38,760,255 26.0%
  Non-compliance with law by grant and contract recipients   62,269,590 41.7%
  Supplanting   12,141,172 8.1%
  Redeployment   13,272,411 8.9%
  Non-compliance with law by DOJ components   1,850,275 1.3%
  Unnecessary or unreasonable expenditures   4,670,687 3.1%
  Other   16,241,995 10.9%
Final Actions 34 $ 9,150,505  
  Collections/Recoveries   450,543
  Offsets & Property in Lieu of Cash   2,720,369
  Supporting documentation provided   2,114,623
  Brought into compliance   1,352,460
  Waived/Terminated   888,806
  Supplanting did not occur   219,670
  Questioned costs not sustained by DOJ management   1,404,034
Audit reports needing final action as of March 31, 2004 207 $140,055,880

Final Action on Audits with Recommendations for Management Improvements
for the Period October 1, 2003 to March 31, 2004
  Number of Audit Reports Number of
Recommendations
Audit reports with management decisions on which final action had not been taken as of September 30, 2003 393   2,095  
Audit reports on which management decisions were made during the period 113   482  
Total audit reports pending final action
during the period		 506   2,577  
Final Actions:        
--Recommendations implemented 107   359  
--Recommendations that management concluded should not or could not be implemented or completed 9   17  
Total number of actions taken 110 (1)   376  
Audit reports needing final action as of March 31, 2004 396   2,201  

Status of Audits with Management Decisions Reporting Recommendations
to Put Funds to Better Use
for the Period October 1, 2003 to March 31, 2004
  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 September 30, 2003 59 $44,395,737 $12,615,264
  Audit reports on which management decisions were made on the report and recommendations to put funds to better use during the reporting period 1 20,419 20,419
  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 89,721 -0-
Total Open Audit Reports 62 44,505,877 12,635,683
Closed Audit Reports:      
  Audit reports on which final action was completed during the reporting period 7   852,661
  Audit reports that management concluded should/could not be implemented or completed 1   -0-
Total Closed Audit Reports 7 (2)   852,661
  Audit reports for which final action had not been completed as of March 31, 2004 55   $11,783,022

 

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.