October 1, 2002–March 31, 2003
Office of the Inspector General

AUDIT STATISTICS

AUDIT SUMMARY

During this reporting period, the Audit Division issued 129 audit reports containing more than $25 million in questioned costs and $14 million in funds to better use, and made 380 recommendations for management improvement. Specifically, the Audit Division issued 18 internal reports of programs funded at more than $377 million; 30 external reports of contracts, grants, and other agreements funded at more than $365 million; 35 audits of bankruptcy trustees with responsibility for funds of more than $62 million; and 46 Single Audit Act audits. In addition, the Audit Division issued one Management Improvement Memorandum, four Notifications of Irregularities, and two Management Letter Transmittals.

Funds Recommended to be Put to Better Use

Audit Reports	Number of Audit Reports	Funds Recommended to be Put to Better Use
No management decision made by beginning of period	3	$3,688,893
Issued during period	16	$14,576,087
Needing management decision during period	19	$18,264,980
Management decisions made during period:   Amounts management agreed to put to better use1   Amounts management disagreed to put to better use   Amounts transferred to the Department of Homeland Security OIG to follow up on open INS recommendations	71 0 3	$1,317,812 $0 $1,303,344
No management decision at end of period	12	$15,643,824

1 Includes three audit reports that were not resolved during this reporting period because management has agreed with some, but not all, of the questioned costs in the audits.

Audits With Questioned Costs

Audit Reports	Number of Audit Reports	Total Questioned Costs (including unsupported costs)	Unsupported Costs
No management decision made by beginning of period	39	$21,162,774	$1,757,743
Issued during period	29	$25,577,163	$1,930,371
Needing management decision during period	68	$46,739,935	$3,688,114
Management decisions made during period:   Amount of disallowed costs1   Amount of costs not disallowed   Amount transferred to the Department of Homeland Security OIG to follow up on open INS recommendations	432 2 5	$8,346,816 $944,828 $10,416,273	$1,002,319 $0 $0
No management decision at end of period	24	$26,696,455	$2,685,795

1 Includes instances where management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken. 2 Includes six audit reports that were not resolved during this reporting period because management has agreed with some, but not all, of the questioned costs in the audits.

Audits Involving Recommendations for Management Improvements

Audit Reports	Number of Audit Reports	Total Number of Management Improvements Recommended
No management decision made by beginning of period	65	141
Issued during period	78	380
Needing management decision during period	143	521
Management decisions made during period:   Number management agreed to implement1   Number management disagreed with   Number transferred to the Department of Homeland Security OIG to follow up on open INS recommendations	1092 0 7	367 0 63
No management decision at end of period	30	91

1 Includes instances where management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken. 2 Includes three audit reports that were not resolved during this reporting period because management has agreed to implement a number of, but not all, recommended management improvements in these audits.