October 1, 2003–March 31, 2004
Office of the Inspector General

Audit Statistics

Audit Summary

During this reporting period, the Audit Division issued 146 audit reports containing more than $29 million in questioned costs and $1.4 million in funds to better use and made 454 recommendations for management improvement. Specifically, the Audit Division issued 18 internal reports of programs funded at more than $124 million; 31 external reports of contracts, grants, and other agreements funded at more than $126 million; and 97 Single Audit Act audits. In addition, the Audit Division issued six Notifications of Irregularities, one Management Letter Transmittal, and one Management Improvement Memorandum.

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	2	$3,506,215
Issued during period	6	$1,410,552
Needing management decision during period	8	$4,916,767
Management decisions made during period: --Amounts management agreed to put to better use1 --Amounts management disagreed to put to better use	70 0	$1,585,661 $0
No management decision at end of period	1	$3,331,106

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	20	$18,452,616	$6,860,337
Issued during period	51	$29,258,897	$13,827,659
Needing management decision during period	71	$47,711,513	$20,687,996
Management decisions made during period: --Amount of disallowed costs1 --Amount of costs not disallowed	482 5	$36,831,539 $1,882,140	$18,310,078 $0
No management decision at end of period	20	$8,997,834	$2,377,918

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	29	61
Issued during period	117	454
Needing management decision during period	146	515
Management decisions made during period: --Number management agreed to implement1 --Number management disagreed with	1172 0	430 0
No management decision at end of period	31	85

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 two 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

Office of Management and Budget (OMB) Circular A-50, Audit Follow-Up, requires audit reports to be resolved within six months of the audit report issuance date. The Audit Division monitors the status of open audit reports to track the audit resolution and closure process. As of March 31, 2004, the OIG had closed 130 audit reports and was monitoring the resolution process of 448 open audit reports.

Unresolved Audits

Audits Over Six Months Old Without Management Decisions

As of March 31, 2004, the following audits had no management decision or were in disagreement:

• COPS Grants to Albuquerque, New Mexico, Police Department

• COPS Grants to American University

• COPS Grants to AMTRAK Police Department

• COPS Grants to Baltimore County, Maryland, Police Department

• COPS Grants to Chicago, Illinois, Police Department

• COPS Grants to the City of Camden, New Jersey, Police Department

• COPS Grants to the City of Chesapeake, Virginia, Police Department

• COPS Grants to Dona Ana County, New Mexico, Sheriff's Department

• COPS Grants to Henrico County, Virginia, Division of Police

• COPS Grants to Merced County, California, Sheriff's Office

• COPS Grants to Milpitas, California, Police Department

• COPS Grants to Picuris Pueblo, New Mexico, Police Department

• COPS Grants to Prince William County, Virginia, Police Department

• COPS Grants to Suffolk County, Virginia, Police Department

• COPS Grants to Tampa, Florida, Police Department

• COPS Grants to Texas Tech University Police Department, Lubbock, Texas

• U.S. Marshals Service Intergovernmental Service Agreement for Detention Facilities with the Government of Guam

Evaluation and Inspections Statistics

The chart below summarizes the Evaluation and Inspection Division's accomplishments for the six-month reporting period ending March 31, 2004.

E&I Workload Accomplishments	Number of Reviews
Reviews active at beginning of period	6
Reviews initiated	6
Final reports issued	5
Reviews active at end of reporting period	7

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 March 31, 2004, there were no unresolved recommendations.

Investigations Statistics

The following chart summarizes the workload and accomplishments of the Investigations Division during the six-month period ending March 31, 2004.

Source of Allegations
Hotline (telephone and mail) Other sources 1 Total allegations received	682 3,0402 3,722
Investigative Caseload
Investigations opened this period Investigations closed this period Investigations in progress as of 3/31/04	219 219 477
Prosecutive Actions
Criminal Indictments/Informations Arrests Convictions/Pleas	41 48 52
Administrative Actions
Terminations Resignations Disciplinary action	14 46 6
Monetary Results
Fines/Restitutions/Recoveries Seizures Bribe monies deposited to the Treasury Civil penalties	$1,426,452 $200 $1,100 $0

¹ "Other" includes 18 inquiries initiated by the OIG, 1,499 received from other agencies, 62 received from individuals in person, and 1,461 received in other ways.

Integrity Awareness Briefings

OIG investigators conducted 124 Integrity Awareness Briefings for Department employees throughout the country. 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. The briefings reached more than 5,990 employees.