Semiannual Report to Congress

April 1, 2004–September 30, 2004
Office of the Inspector General


Statistical Information

Audit Statistics

Audit Summary

During this reporting period, the Audit Division issued 99 audit reports containing more than $21 million in questioned costs and more than $1.1 million in funds to be put to better use and made 424 recommendations for management improvement. Specifically, the Audit Division issued 21 internal reports of programs funded at more than $78 million; 40 external reports of contracts, grants, and other agreements funded at more than $108 million; and 38 Single Audit Act audits. In addition, the Audit Division issued 9 Notifications of Irregularities, 1 Management Improvement Memorandum, and 11 Management Letter Reports.

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 1 $3,331,106
Issued during period 4 $1,196,595
Needing management decision during period 5 $4,527,701
Management decisions made during period:
--Amounts management agreed to put to better use1
--Amounts management disagreed to put to better use

3
0

$599,130
$0
No management decision at end of period 2 $3,928,571
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 $8,997,834 $2,377,918
Issued during period 37 $21,873,820 $5,435,994
Needing management decision during period 57 $30,871,654 $7,813,912
Management decisions made during period:
--Amount of disallowed costs1
--Amount of costs not disallowed


472
0


$14,304,315
$0


$5,701,789
$0
No management decision at end of period 13 $16,567,339 $2,112,123
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 Three 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 31 85
Issued during period 85 339
Needing management decision during period 116 424
Management decisions made during period:
--Number management agreed to implement1
--Number management disagreed with

1052
0

372
0
No management decision at end of period 15 52
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 four 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 Audit Division monitors the status of open audit reports to track the audit resolution and closure process. As of September 30, 2004, the OIG had closed 128 audit reports and was monitoring the resolution process of 424 open audit reports.

Unresolved Audits

Audits Over Six Months Old Without Management Decisions

As of September 30, 2004, the following audits had no management decision or were in disagreement:

Evaluation and Inspections Statistics

The chart below summarizes E&I's accomplishments for the 6-month reporting period ending September 30, 2004.

E&I Workload Accomplishments Number of Reviews
Reviews active at beginning of period 7
Reviews initiated 7
Final reports issued 5
Reviews active at end of reporting period 9

Unresolved Reviews

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, 2004, there are 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, 2004.

Source of Allegations
Hotline (telephone and mail)
Other sources
Total allegations received
691
3,180
3,871
Investigative Caseload
Investigations opened this period
Investigations closed this period
Investigations in progress as of 9/30/04
179
232
422
Prosecutive Actions
Criminal Indictments/Informations
Arrests
Convictions/Pleas
41
51
59
Administrative Actions
Terminations
Resignations
Disciplinary action
13
36
14
Monetary Results
Fines/Restitutions/Recoveries
Seizures
Civil penalties
$675,296
$108,760
$15,560

Integrity Awareness Briefings

OIG investigators conducted 59 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 approximately 2,300 employees.