April 1, 2003–September 30, 2003
Office of the Inspector General

STATISTICAL INFORMATION

Audit Statistics

AUDIT SUMMARY

During this reporting period, the Audit Division issued 238 audit reports containing more than $25 million in questioned costs and $1.4 million in funds to better use and made 313 recommendations for management improvement. Specifically, Audit issued 20 internal reports of programs funded at more than $846 million; 15 external reports of contracts, grants, and other agreements funded at more than $59 million; 110 audits of bankruptcy trustees with responsibility for funds of more than $197 million; and 93 Single Audit Act audits. In addition, the Audit Division issued six Notifications of Irregularities and nine 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	12	$15,643,824
Issued during period	5	$1,497,136
Needing management decision during period	17	$17,140,960
Management decisions made during period: --Amounts management agreed to put to better use1 --Amounts management disagreed to put to better use	13 2	$10,161,693 $3,473,052
No management decision at end of period	2	$3,506,215

1 Includes instances in which management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken.

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	24	$26,696,455	$2,685,795
Issued during period	36	$25,606,012	$13,563,491
Needing management decision during period	60	$52,302,467	$16,249,286
Management decisions made during period: --Amount of disallowed costs1 --Amount of costs not disallowed	382 4	$29,490,601 $4,359,250	$9,352,644 $36,305
No management decision at end of period	20	$18,452,616	$6,860,337

1 Includes instances in which management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken. 2 Two audit reports 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	30	91
Issued during period	103	313
Needing management decision during period	133	404
Management decisions made during period: --Number management agreed to implement1 --Number management disagreed with	1072 0	343 0
No management decision at end of period	29	61

1 Includes instances in which 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.

AUDIT FOLLOW-UP

OMB CIRCULAR A-50

OMB Circular A-50, Audit Follow-Up, requires audit reports to be resolved within six months of the audit report issuance date. The OIG monitors the status of open audit reports to track the audit resolution and closure process. As of September 30, 2003, the OIG had closed 221 audit reports and was monitoring the resolution process of 444 open audit reports.

UNRESOLVED AUDITS

AUDITS OVER SIX MONTHS OLD WITHOUT MANAGEMENT DECISIONS

As of September 30, 2003, the following audits had no management decision or were in disagreement:

• COPS Grants to American University
  
  
• COPS Grants to the Albuquerque, New Mexico, Police Department
  
  
• COPS Grants to the Amtrak Police Department
  
  
• COPS Grants to the Baltimore County, Maryland, Police Department
  
  
• COPS Grants to the Camden, New Jersey, Police Department
  
  
• COPS Grants to the Chicago, Illinois, Police Department
  
  
• COPS Grants to the Dona Ana County, New Mexico, Sheriff's Department
  
  
• COPS Grants to the Frederick County, Maryland, Sheriff's Department
  
  
• COPS Grants to the Merced, California, Sheriff's Department
  
  
• COPS Grants to the Milpitas, California, Police Department
  
  
• COPS Grants to the Modesto, California, Police Department
  
  
• COPS Grants to the Picuris Pueblo, New Mexico, Police Department
  
  
• COPS Grants to the Prince William County, Virginia, Police Department
  
  
• COPS Grants to the Texas Tech University Police Department, Lubbock, Texas
  
  
• Independent Evaluation Pursuant to the Government Information Security Reform Act Fiscal Year 2001 - The Federal Bureau of Investigation Headquarters and Clarksburg, West Virginia, Data Centers Administrative and Investigative Mainframe Systems
  
  
• U.S. Marshals Service Intergovernmental Service Agreement for Detention Facilities with the Government of Guam

UNRESOLVED INSPECTIONS

DOJ Order 2900.10, Follow-Up and Resolution Policy for Inspection Recommendations by the OIG, requires reports to be resolved within six months of the report issuance date. As of September 30, 2003, there were no unresolved recommendations.

Investigations Statistics

The following chart summarizes the workload and accomplishments of the Investigations Division during the 6-month period ending September 30, 2003.

Source of Allegations
Hotline (telephone and mail) Other sources Total allegations received	653 3,242 3,895
Investigative Caseload
Investigations opened this period Investigations closed this period Investigations in progress as of 9/30/03	225 272 479
Prosecutive Actions
Criminal indictments/informations Arrests Convictions/Pleas	71 83 74
Administrative Actions
Terminations Resignations Disciplinary action	13 56 17
Monetary Results
Fines/Restitutions/Recoveries Bribe monies deposited to the Treasury	$1,287,599 $7,344

INTEGRITY AWARENESS BRIEFINGS

OIG investigators conducted 38 Integrity Awareness Briefings for Department employees throughout the country during this reporting period for more than 1,675 employees. These briefings are designed to educate employees about the misuse of a public official's position for personal gain and to deter employees from committing such offenses.