OIG Audit Report 03-17

The U.S. Trustee Program's Efforts to Prevent Bankruptcy Fraud and Abuse

Report No. 03-17
March 2003
Office of the Inspector General

TABLE OF CONTENTS

EXECUTIVE SUMMARY
BACKGROUND
FINDINGS AND RECOMMENDATIONS
FINDING 1: MANAGEMENT CONTROLS
	Department's Emphasis on Fraud The UST Program's Methods of Combating Fraud Conclusions Recommendations
FINDING 2: PERFORMANCE MEASUREMENT SYSTEM
	Tracking and Reporting Requirements Fraud Referrals to Law Enforcement Criminal Referral Tracking System Regional Offices' Referral Data Data on Bankruptcy Fraud Investigations Use of the Data for Performance Measurement Conclusions Recommendations
APPENDIX 1	OBJECTIVES, SCOPE, AND METHODOLOGY
APPENDIX 2	ABBREVIATIONS
APPENDIX 3	STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS
APPENDIX 4	UNITED STATES TRUSTEE PROGRAM REGIONAL AND FIELD OFFICE LOCATIONS
APPENDIX 5	NATIONAL BANKRUPTCY TRAINING INSTITUTE UST PROGRAM PERSONNEL FRAUD TRAINING MAY 2000 TO FEBRUARY 2002
APPENDIX 6	UNITED STATES TRUSTEE MANUAL BANKRUPTCY FRAUD SCHEMES AND INDICATORS
APPENDIX 7	HANDBOOKS FOR CHAPTERS 7 AND 13 TRUSTEES SECTION 341(A) MEETING OF CREDITORS REQUIRED STATEMENTS/QUESTIONS
APPENDIX 8	THE EOUST'S DATA ELEMENTS FOR THE CRIMINAL REFERRAL TRACKING SYSTEM
APPENDIX 9	OIG ANALYSIS OF MISSING AND INCONSISTENT DATA
APPENDIX 10	THE EOUST'S RESPONSE TO THE DRAFT REPORT
APPENDIX 11	OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION, ANALYSIS AND SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT