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Office of Justice Programs
Fiscal Year 2000

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


APPENDIX II
AUDIT DIVISION ANALYSIS AND
SUMMARY OF ACTIONS NECESSARY
TO CLOSE THE REPORT

Recommendation Number

  1. Resolved. This recommendation can be closed when annual financial statement audit testwork verifies that Office of the Comptroller (OC) and Office of Administration (OA) have:
    1. implemented a receipt and acceptance process that includes the signature of the receiving officer, as well as the date of the receipt and acceptance of the goods and services; and
    2. developed comprehensive accrual policies and procedures for contract and other vendor disbursements that will require the recording of an account payable based upon the receipt and acceptance date.

  2. Resolved. This recommendation can be closed when the annual financial statement audit testwork verifies that OC and OA have established a process to identify and record contract retainage liabilities that have been incurred but have not been paid due to contract requirements.

  3. Resolved. This recommendation can be closed when the annual financial statement audit testwork verifies that OC has:
    1. established a detailed process, with timelines, for gathering information for financial statements preparation and for ensuring that the financial statements are reviewed for accuracy prior to distribution;
    2. ensured that the General Accounting Office (GAO)'s Checklist for Reports Prepared Under the CFO Act and OMB 97-01 Disclosure Checklist are completed during the preparation of the financial statements;
    3. ensured that all the financial statement account relationships are reviewed to identify and resolve inconsistencies between financial statements; and
    4. prepared interim financial statements at least semi-annually, and consider preparing them quarterly.

  4. Resolved. This recommendation can be closed when annual financial statement audit testwork verifies that OC has modified IFMIS to produce a consolidated trial balance, produce financial statements, and properly post revenue and expense transactions for the Crime Victims Fund (CVF).

  5. Resolved. This recommendation can be closed when annual financial statement audit testwork verifies that OC has developed procedures that can be used by OJP personnel when preparing the management discussions and analysis, principal financial statements, related financial statement footnotes, and required supplementary sections of the financial statements.

  6. Resolved. This recommendation can be closed when annual financial statement audit testwork verifies that OC has revised its policy and procedures to ensure that:
    1. audit adjustments are posted timely to IFMIS;
    2. an analysis is performed to determine the effects of prior year audit adjustments on current and subsequent year financial statements; and
    3. adjusting journal vouchers are properly reviewed to determine if the correct standard general ledger accounts have been used.

  7. Resolved. This recommendation can be closed when annual financial statement audit testwork verifies that OA has arranged via a service level agreement for an alternate data processing facility.

  8. Resolved. This recommendation can be closed when annual financial statement audit testwork verifies that OC and OA have implemented their proposal/plan for hosting the IFMIS production and development server on a segmented subnet.