Follow-up Audit of the Department of Justice Counterterrorism Fund

Report No. 03-33
September 2003
Office of the Inspector General


Table of Contents

EXECUTIVE SUMMARY
 
INTRODUCTION
  Legislative History
  Fund Guidelines
  Administration of the Fund
  Prior Audit Results
  Follow-up Audit
 
FINDINGS AND RECOMMENDATIONS
 
1. Reimbursements to Department Components
  Fund Expenditures
  Overall Asessment of Department Components
  Recommendations
 
2. Reimbursements to Non-DOJ Components
  Non-DOJ Component Reimbursement Process
  Prior Audit Results
  Current Non-DOJ Users & Initiatives
  Funding Agreements
  Conclusion
  Recommendations
 
3. JMD Oversight of the Fund
  Prior Report
  Improvements
  Continuing Weaknesses
  Conclusion
  Recommendations
 
STATEMENT ON MANAGEMENT CONTROLS
 
APPENDIX I - AUDIT OBJECTIVES, SCOPE, AND METHODOLOGY
 
APPENDIX II - SCHEDULE OF DOLLAR-RELATED FINDINGS
 
APPENDIX III - SAMPLE OF REIMBURSEMENT AGREEMENT
 
APPENDIX IV - JUSTICE MANAGEMENT DIVISION'S RESPONSE TO THE DRAFT REPORT
 
APPENDIX V - OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION ANALYSIS AND SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT