The OIG provided a draft audit report to the components involved in this audit. Since our report recommendations involve matters of policy over which JMD has oversight responsibilities, the OIG agreed with DOJ officials that JMD should work with the other components and prepare a consolidated DOJ response.

We attached JMD’s consolidated response in this report at Appendix V. Since JMD and the applicable components agreed and proposed actions consistent with all of our report’s recommendations, we consider 12 recommendations resolved and 2 recommendations closed. The following is a summary of actions necessary to close each recommendation.

1. Resolved. This recommendation is resolved based on JMD’s proposal to issue guidance, by March 31, 2008, to all DOJ components for calculating and reporting conference costs. This recommendation can be closed when we review and evaluate the implemented guidance.

2. Closed. This recommendation is closed based on evidence we received showing DEA’s tracking of individual conference expenditure data. The DEA provided sufficient evidence that it has implemented a procedure to permit assessing individual conference expenses.

3. Resolved. This recommendation is resolved based on JMD’s agreement to implement, by March 31, 2008, specific guidance to all DOJ components on what comparisons of costs between different sites conference planners should perform to ensure the best location for the best value. This recommendation can be closed when we review and evaluate the implemented guidance.

4. Resolved. This recommendation is resolved based on OJP’s proposal to implement guidance, by March 31, 2008, to conference planners on developing and retaining documents that evidence complete site cost comparisons. This recommendation can be closed when we review and evaluate the implemented guidance.

5. Resolved. This recommendation is resolved based on OJP’s proposal to work with program offices to deobligate the $225,117 remaining balance of cooperative agreement number 2005-MX-KX-K001, by September 30, 2007. This recommendation can be closed when we receive evidence that $225,117 has been deobligated.

6. Resolved. This recommendation is resolved based on OJP’s proposal to evaluate, by March 31, 2008, methods to solicit, hire, and assess external event planners to ensure that conference planning costs comply with FTR and DOJ conference planning guidelines. This recommendation can be closed when we review and evaluate evidence that OJP implemented procedures for soliciting, hiring, and assessing external event planners that will ensure that conference planning costs comply with FTR and DOJ conference planning guidelines.

7. Resolved. This recommendation is resolved based on JMD’s agreement to develop and implement, by March 31, 2008, general food and beverage policies that DOJ conference planners must use when planning events. This recommendation can be closed when we review and evaluate JMD’s general food and beverage policies.

8. Resolved. This recommendation is resolved based on JMD’s agreement to instruct DOJ component Chief Financial Officers, by September 30, 2007, to develop and implement procedures that ensure employees deduct the appropriate amount from the M&IE rate for government-provided meals. This recommendation can be closed when we review and evaluate evidence that component Chief Financial Officers developed and implemented procedures that ensure employees are deducting from their travel vouchers the appropriate amount from the M&IE rate for government-provided meals.

9. Resolved. This recommendation is resolved based on JMD’s agreement to develop and implement, by March 31, 2008, a specific policy requiring components sponsoring conferences with costly food and beverages to develop a mechanism that adequately documents the reason for and approval of these food and beverage costs. This recommendation can be closed when we review and evaluate JMD’s implemented policy and procedures for adequately documenting the reason for and approval of costly food and beverages.

10. Resolved. This recommendation is resolved based on OJP’s agreement to develop and implement policies and procedures, by March 31, 2008, to ensure compliance with existing policies governing the reasonableness of conference food and beverage costs. This recommendation can be closed when we review and evaluate OJP’s implemented procedures for ensuring the reasonableness of conference food and beverage costs.

11. Resolved. This recommendation is resolved based on the COPS Office’s agreement to develop procedures that ensure compliance with existing policies governing the reasonableness of conference food and beverage costs. This recommendation can be closed when we review and evaluate the COPS Office’s implemented procedures for ensuring the reasonableness of conference food and beverage costs.

12. Resolved. This recommendation is resolved based on the COPS Office’s agreement to develop and implement policies to reprogram unused award funds in ways that mitigate unnecessary indirect costs. This recommendation can be closed when we review and evaluate the COPS Office’s policies for reprogramming unused award funds in ways that will mitigate unnecessary indirect costs.

13. Closed. The COPS Office provided an accounting of food and beverage indirect costs that included a breakdown of indirect cost totals among consortium organizations. This recommendation is considered closed based on the accounting provided by the COPS Office.

14. Resolved. This recommendation is resolved based on OJP’s agreement to develop and implement policies and procedures, by March 31, 2008, to ensure compliance with the miscellaneous receipts statute. This recommendation can be closed when we review and evaluate OJP’s policies and procedures for ensuring compliance with the miscellaneous receipts statute.