April 1, 2001 – September 30, 2001
Office of the Inspector General
APPENDIX II
AUDIT DIVISION REPORTS
INTERNAL AND EXTERNAL AUDIT REPORTS
Assets Forfeiture Fund and Seized Asset Deposit Fund Annual Financial Statement for FY 2000
Austin, Texas Police Department
Avondale, Arizona Police Department
Brea, California Police Department
Cass County, Michigan Sheriff’s Department
Combined DNA Index System Activities, Bode Technology Group
Combined DNA Index System Activities, Kentucky State Police Forensic Laboratory
Combined DNA Index System Activities, Myriad Genetic Laboratories
Combined DNA Index System Activities, ReliaGene Technologies
Combined DNA Index System Activities, Texas Department of Public Safety Headquarters Laboratory
Drug Enforcement Administration Annual Financial Statement for FY 2000
El Paso, Texas Police Department
Environment and Natural Resources Division Network Computer Security and Case Management System Internal Controls
Federal Bureau of Investigation Annual Financial Statement for FY 2000
Federal Bureau of Prisons Annual Financial Statement for FY 2000
Federal Prison Industries, Inc., Annual Financial Statement for FY 2000
General Controls Review of the Rockville and Dallas Data Centers for FY 2000
Glendale, California Police Department
Hinds County, Mississippi Sheriff’s Office
Immigration and Naturalization Service and U.S. Marshals Service Intergovernmental Service Agreements for Detention Services with the York County, Pennsylvania Prison
Immigration and Naturalization Service Annual Financial Statement for FY 2000
Immigration and Naturalization Service Deferred Inspections at Airports
Immigration and Naturalization Service Intergovernmental Service Agreement for Detention Services with the Jefferson County, Oklahoma Detention Center
Immigration and Naturalization Service Intergovernmental Service Agreement for Detention Services with the Correction Corporation of America’s Houston, Texas Processing Center
Immigration and Naturalization Service Intergovernmental Service Agreement for Detention Services with the Wicomico, Maryland Department of Corrections
Immigration and Naturalization Service’s Automated I-94 System
Lawrence, Massachusetts Police Department
Layton, Utah Police Department
Manchester County, Connecticut Police Department
Morehouse Parish, Louisiana Sheriff’s Department
Norfolk, Virginia Police Department
Office of Debt Collection Management’s Implementation of the Collection Litigation Automated Support System
Office of Justice Programs Annual Financial Statement for FY 2000
Offices, Boards and Divisions Annual Financial Statement for FY 2000
Peoria, Illinois Police Department
Review of the Federal Bureau of Investigation Headquarters Information Systems Control Environment for FY 2000
Saginaw County, Michigan Consortium
Sherburne County, Minnesota Sheriff’s Department
Stafford County, Virginia Police Department
Texas Tech University, Lubbock, Texas Police Department
The Combined DNA Index System
The Department of Justice’s Reliance on Private Contractors for Prison Services
United States Marshals Service Annual Financial Statement for FY 2000
United States Virgin Islands Police Department
Use of Equitable Sharing of Revenues by the City of Miami, Florida Police Department
Use of Equitable Sharing of Revenues by the Missouri Highway Patrol
Ventura County, California Sheriff’s Department
Worcester County, Maryland Sheriff’s Department
Working Capital Fund Annual Financial Statement for FY 2000
TRUSTEE AUDIT REPORTS
Performed under a reimbursable agreement with the Executive Office for U.S. Trustees
Chapter 7 Trustee
Charles R. Allen, Jr.
Chapter 7 Trustee
Peter H. Arkison
Chapter 7 Trustee
Barbara Balaber-Strauss
Chapter 7 Trustee
Richard E. Barber
Chapter 7 Trustee
Morton C. Batt
Chapter 7 Trustee
Jeffrey H. Beck
Chapter 7 Trustee
A. Fred Berger
Chapter 7 Trustee
Paul Bonapfel
Chapter 7 Trustee
John F. Bracaglia, Jr.
Chapter 7 Trustee
Virgil E. Brown, Jr.
Chapter 7 Trustee
Rice Burns, Jr.
Chapter 7 Trustee
Jeoffrey L. Burtch
Chapter 7 Trustee
Edward Chosnek
Chapter 7 Trustee
Edward Coleman, III
Chapter 7 Trustee
Fredrich J. Cruse
Chapter 7 Trustee
Vannoy Culpepper
Chapter 7 Trustee
Michael Dacquisto
Chapter 7 Trustee
Victor W. Dahar
Chapter 7 Trustee
Wayne Drewes
Chapter 7 Trustee
Carolyn Dye
Chapter 7 Trustee
David A. Eisenberg
Chapter 7 Trustee
Joseph A. Esposito
Chapter 7 Trustee
Stacy B. Ferrara
Chapter 7 Trustee
Paul M. Fischer
Chapter 7 Trustee
Michael H. Fitzpatrick
Chapter 7 Trustee
Kenny W. Flinn
Chapter 7 Trustee
James Daniel Fox
Chapter 7 Trustee
Daniel L. Freeland
Chapter 7 Trustee
Marilyn A. Frier
Chapter 7 Trustee
Bryan F. Gill
Chapter 7 Trustee
Stuart A. Gold
Chapter 7 Trustee
John Graham
Chapter 7 Trustee
Elaine B. Greaves
Chapter 7 Trustee
Steven H. Greenfeld
Chapter 7 Trustee
Gary D. Hammond
Chapter 7 Trustee
Richard J. Hanf
Chapter 7 Trustee
Barbara L. Hankin
Chapter 7 Trustee
Lauren A. Helbling
Chapter 7 Trustee
Daniel Hepner
Chapter 7 Trustee
John H. Heyer
Chapter 7 Trustee
Hal M. Hirsch
Chapter 7 Trustee
Janet S. Holbrook
Chapter 7 Trustee
Soneet R. Kapila
Chapter 7 Trustee
Robert Katz
Chapter 7 Trustee
Weneta Kosmala
Chapter 7 Trustee
Bruce P. Kriegman
Chapter 7 Trustee
C. Bruce Lawrence
Chapter 7 Trustee
John G. Leake
Chapter 7 Trustee
Mary E. Leonard
Chapter 7 Trustee
Susan R. Limor
Chapter 7 Trustee
Sean C. Logan
Chapter 7 Trustee
Corali Lopez-Castro
Chapter 7 Trustee
Jere L. Loyd
Chapter 7 Trustee
Douglas J. Lustig
Chapter 7 Trustee
Richard J. MacLeod
Chapter 7 Trustee
Douglas F. Mann
Chapter 7 Trustee
Bruce H. Matson
Chapter 7 Trustee
Homer McClarty
Chapter 7 Trustee
Monica L. McGhie-Lee
Chapter 7 Trustee
William S. Meeks
Chapter 7 Trustee
Phillip Stephen Miller
Chapter 7 Trustee
George E. Mills, Jr.
Chapter 7 Trustee
Betty Nappier
Chapter 7 Trustee
Kenneth Andrew Nathan
Chapter 7 Trustee
Karen Naylor
Chapter 7 Trustee
Robert F. Newhouse
Chapter 7 Trustee
Michael J. O’Connor
Chapter 7 Trustee
Dan P. O’Rourke
Chapter 7 Trustee
James Craig Orr
Chapter 7 Trustee
Randi L. Osberg
Chapter 7 Trustee
Aunna Peoples
Chapter 7 Trustee
Jacob C. Pongetti
Chapter 7 Trustee
James Stuart Proctor
Chapter 7 Trustee
James A. Prostko
Chapter 7 Trustee
N. David Roberts, Jr.
Chapter 7 Trustee
Jerome E. Robertson
Chapter 7 Trustee
Bruce E. Robinson
Chapter 7 Trustee
Stephan M. Rodolakis
Chapter 7 Trustee
Elizabeth Rose-Loveridge
Chapter 7 Trustee
William G. Schwab
Chapter 7 Trustee
Randall L. Seaver
Chapter 7 Trustee
David Seitter
Chapter 7 Trustee
David Seror
Chapter 7 Trustee
Alfred H. Siegel
Chapter 7 Trustee
David Oscar Simon
Chapter 7 Trustee
Gary V. Skiba
Chapter 7 Trustee
Dennis E. Stegner
Chapter 7 Trustee
Charles Kenneth Still
Chapter 7 Trustee
Joel L. Tabas
Chapter 7 Trustee
Deborah Del Nobile Tanenbaum
Chapter 7 Trustee
Robert H. Waldschmidt
Chapter 7 Trustee
Arthur S. Wallace
Chapter 7 Trustee
Michael J. Walro
Chapter 7 Trustee
Wiley Wasden
Chapter 7 Trustee
Lee E. Woodard
Chapter 7 Trustee
Stephen Joseph Zayler
Chapter 7 Trustee
L. David Zube
SINGLE AUDIT ACT REPORTS OF DEPARTMENT OF JUSTICE ACTIVITIES
Bastrop County, Texas
Bowie County, Texas
Boys and Girls Club of the Northern Cheyenne Nation, Montana
Clearfield City, Utah
Communities in Schools, Inc., Alexandria, Virginia
Correctional Industries Association, Inc.
DuPage County, Illinois
Durham County, North Carolina
Fairfield County, South Carolina
Fort Belknap College, Inc., Montana
Great Oaks Institute of Technology and Career Development
Greenville County, South Carolina
Hinds County, Mississippi
Horry County, South Carolina
Indian Health Council, Inc.
Iowa Tribe of Kansas and Nebraska
Jackson County, Missouri
Lake County, Montana
Maricopa County, Arizona
Miles City, Montana
Mineral Area College
Mobile County Commission, Alabama
Multnomah County, Oregon
National Association for Community Mediation
National Organization of Black Law Enforcement Executives
New Mexico Institute of Mining and Technology
Oglala Sioux Tribal Public Safety Commission, South Dakota
Oklahoma Police Chief’s Training Foundation, Inc.
Snohomish County, Washington
South Dakota Coalition Against Domestic Violence and Sexual Assault
St. Mary Parish Sheriff, Louisiana
St. Tammany Parish Sheriff, Louisiana
Stark County, North Dakota
Sumter County, Florida
Tangipahoa Parish Sheriff, Louisiana
The City of Arkon, Ohio
The City of Birmingham, Alabama
The City of Chicago, Illinois
The City of Columbia, South Carolina
The City of Concord, California
The City of Dallas, Texas
The City of Decatur, Alabama
The City of East Palo Alto, California
The City of El Paso, Texas
The City of Fort Lauderdale, Florida
The City of Galveston, Texas
The City of Garden Grove, California
The City of High Point, North Carolina
The City of Houston, Texas
The City of Huntsville, Alabama
The City of Jackson, Mississippi
The City of Kansas City, Missouri
The City of Layton, Utah
The City of LeMars, Iowa
The City of Lemoore, California
The City of Louisville, Kentucky
The City of Luling, Texas
The City of Marlin, Texas
The City of Miami, Florida
The City of Mobile, Alabama
The City of New Orleans, Louisiana
The City of Norco, California
The City of Oak Harbor, Washington
The City of Omaha, Nebraska
The City of Palos Hills, Illinois
The City of Quincy, Illinois
The City of Saginaw, Michigan
The City of San Francisco, California
The City of St. Louis, Missouri
The City of Tempe, Arizona
The City of Tucson, Arizona
The City of Tulsa, Oklahoma
The City of Woodland, California
The County of Torrance, New Mexico
The Government of the U.S. Virgin Islands
The Municipality of Carolina, Puerto Rico
The Municipality of Quebradillas, Puerto Rico
The Municipality of San Juan, Puerto Rico
The Rule of Law Foundation, Washington, DC
The State of Colorado
The State of Hawaii, Department of Public Safety
The State of Illinois
The State of Illinois Criminal Justice Information Authority
The State of Illinois, Department of Police
The State of Nevada
The State of Ohio
The State of South Dakota
The State of Texas
The State of Wyoming
The Town of Eatonville, Florida
The Town of Riverhead, New York
Uinta County, Wyoming
Washington Coalition of Sexual Assault Programs
White Buffalo Calf Woman’s Society, Inc., South Dakota
Quantifiable Potential Monetary Benefits
Quantifiable Potential Monetary Benefits
| Audit Report | Questioned Costs |
Unsupported Costs |
Funds Put to Better Use |
|---|---|---|---|
| Austin, Texas Police Department | $935,464 | $767,896 | $44,238 |
| Avondale, Arizona Police Department | $51,051 | ||
| Clearfield City, Utah | $4,739 | ||
| El Paso, Texas Police Department | $7,197,770 | $314,344 | |
| Hinds County, Mississippi | $65,616 | ||
| Hinds County, Mississippi Sheriff's Office | $6,083 | ||
| Immigration and Naturalization Service and U.S. Marshals Service Intergovernmental Service Agreements for Detention Services with the York County, Pennsylvania Prison | $6,044,595 | ||
| Immigration and Naturalization Service Intergovernmental Service Agreement for Detention Services with Corrections Corporation of America's Houston, Texas Processing Center | $3,238,580 | ||
| Immigration and Naturalization Service Intergovernmental Service Agreement for Detention Services with the Wicomico County, Maryland Department of Corrections | $347,189 | $297,510 | |
| Indian Health Council, Inc. | $51,790 | ||
| Kansas City, Missouri | $2,034,822 | ||
| Lawrence, Massachusetts Police Department | $1,247,404 | $1,165,800 | |
| Layton, Utah Police Department | $84,783 | ||
| Manchester, Connecticut Police Department | $656,523 | $537,809 | $86,664 |
| Maricopa County, Arizona | $29,686 | ||
| Miami, Florida Police Department | $163,605 | ||
| Mineral Area College | $375,783 | ||
| Morehouse Parish, Louisiana Sheriff's Department | $542,924 | ||
| Norfolk, Virginia Police Department | $493,992 | ||
| Office of Debt Collection Management's Implementation of the Collection Litigation Automated Support System | $4,600,000 | $4,836,636 | |
| Oglala Sioux Tribal Public Safety Commission, South Dakota | $6,922 | ||
| Oklahoma Police Chief's Training Foundation, Inc. | $23,067 | ||
| Peoria, Illinois Police Department | $445,302 | $445,302 | |
| Saginaw County, Michigan Consortium | $1,903,899 | $518,278 | |
| Stafford County, Virginia Sheriff's Office | $78,168 | $45,000 | |
| Texas Tech University, Lubbock, Texas Police Department | $355,106 | $1,549 | |
| The City of Columbia, South Carolina | $187,165 | ||
| The City of Dallas, Texas | $119,649 | ||
| The City of Houston, Texas | $235,933 | $41,398 | |
| The City of Layton, Utah | $83,336 | ||
| The City of Lemoore, California | $15,913 | ||
| The City of Louisville, Kentucky | $9,343 | ||
| The City of Mobile, Alabama | $365,347 | ||
| The City of New Orleans, Louisiana | $12,594 | ||
| The City of Omaha, Nebraska | $237,736 | ||
| The City of Quincy, Illinois | $36,644 | ||
| The City of Saginaw, Michigan | $128,617 | ||
| The City of St. Louis, Missouri | $932,051 | ||
| The City of Woodland, California | $230,100 | ||
| The Combined DNA Index System | $459,282 | $459,282 | |
| The Iowa Tribe of Kansas and Nebraska | $1,543 | ||
| The Municipality of Carolina, Puerto Rico | $11,345 | ||
| The Municipality of San Juan, Puerto Rico | $15,417 | ||
| The State of Ohio | $16,042,886 | ||
| Uinta County, Wyoming | $116,591 | ||
| United States Virgin Islands Police Department | $648,962 | $363,338 | |
| Worcester County, Maryland Sheriff's Department | $6,538 | ||
| Total | $47,637,192 | $3,780,825 | $15,755,799 |