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Office of Justice Programs
Fiscal Year 2000

Report No. 01-22
August 2001
Office of the Inspector General


MEMORANDUM TO: Guy K. Zimmerman
Assistant Inspector General for Audit


Mary Lou Leary
Acting Assistant Attorney General

SUBJECT: Draft Fiscal Year 2000 Annual Financial Statement
Audit Report for the Office of Justice Programs

This is in reference to your correspondence dated May 15, 2001, regarding the draft Fiscal Year (FY) 2000 Annual Financial Statement Audit Report for the Office of Justice Programs (OJP). For ease of review, each audit recommendation is stated in bold, followed by responses from the Office of the Comptroller (OC), and the Office of Administration's (OA) Information Resources Management Division (IRMD).

The draft OJP audit report contains: (1) eight recommendations, none of which were material findings; and (2) no questioned costs. Based on the information included in this memorandum, we consider the subject report resolved and request written acceptance of this action from your office.

Recommendation 1 (Resolved)

We recommend that:

Recommendation 2 (Resolved)

We recommend that OC and OA establish a process to identify and record contract retainages that have been earned but have not been paid due to contract retainage requirements.

Recommendation 3 (Resolved)

We recommend that:

Recommendation 4 (Resolved)

We recommend that OC modify IFMIS to produce a consolidated trial balance, produce financial statements, and properly post revenue and expense transactions for the Crime Victims Fund (CVF).

Recommendation 5 (Resolved)

We recommend that OC develop procedures that can be used by OJP personnel when preparing the following sections of the financial statements:

Recommendation 6 (Resolved)

We recommend that:

Recommendation 7 (Resolved)

We recommend that OA, OJP, arrange via a service level agreement for an alternate data processing facility.

Recommendation 8 (Resolved)

We recommend that OC and OA implement their proposal/plan for hosting the IFMIS production and development server on a segmented subnet.

If you have any questions or need additional information about this response, please contact me on (202) 307-3186 or Denise Christodoulopoulos, OJP Audit Liaison, on (202) 616-5968. Thank you for your continued cooperation and assistance.


Cynthia J. Schwimer

Gary N. Silver, Director
Office of Administration

Patricia Thackston, Director
Office of Budget and Management Services

Robert Balin, Acting Director
Accounting Division
Office of the Comptroller

Denise Christodoulopoulos
OJP Audit Liaison

Vickie L. Sloan
DOJ Audit Liaison

OAAG Executive Secretariat
Control No. 20011029