OIG Semiannual Report to Congress:

Audit Statistics

Audit Summary

During this reporting period, the OIG’s Audit Division issued 42 internal and external audit reports, which contained more than $2.4 million in questioned costs and $172,184 in funds to be put to better use and made 153 recommendations for management improvement. Specifically, the Audit Division issued 15 internal audit reports of Department programs funded at more than $950 million and 27 external audit reports of contracts, grants, and other agreements funded at more than $59 million. In addition, the Audit Division issued 53 Single Audit Act audits funded at more than $91 million that contained more than $2.39 million in questioned costs and made 76 recommendations for management improvement. The Audit Division also issued eight Management Advisory Memoranda, one Technical Advice Report, and four Notifications of Irregularities.

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	4	$3,092,634
Issued during period	2	$172,184
Needing management decision during period	6	$3,264,818
Management decisions made during period: – Amounts management agreed to put to better use¹ – Amounts management disagreed to put to better use	3 0	$213,434 $0
No management decision at end of period	3	$3,051,384

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	15	$13,166,707	$6,897,565
Issued during period	33¹	$4,806,378	$3,860,526
Needing management decision during period	48	$17,973,085	$10,758,091
Management decisions made during period: – Amount of disallowed costs² – Amount of costs not disallowed	46 0	$12,276,799 $0	$10,758,091 $0
No management decision at end of period	2	$5,696,286	$0

¹ Of the audit reports issued during this period, 22 were Single Audit Act reports.
² 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 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	22	60
Issued during period	63¹	229
Needing management decision during period	85	289
Management decisions made during period: – Number management agreed to implement² – Number management disagreed with	84³ 1	287 1
No management decision at end of period	1	1

¹ Of the audit reports issued during this period, 39 were Single Audit Act reports.
² Includes instances in which management has taken action to resolve the issue and/or the matter is being closed because remedial action was taken.
³ Includes one instance where management agreed with all but one of the audit’s recommendations.

OIG Reporting Required by the National Defense Authorization Act for FY 2008

The National Defense Authorization Act for FY 2008 requires all Inspectors General appointed under the IG Act to add an annex to their Semiannual Reports: 1) listing all contract audit reports issued during the reporting period containing significant audit findings; 2) briefly describing the significant audit findings in the report; and 3) specifying the amounts of costs identified in the report as unsupported, questioned, or disallowed. This Act defines significant audit findings as unsupported, questioned, or disallowed costs in excess of $10 million or other findings that the Inspector General determines to be significant. It defines contracts as a contract, an order placed under a task or delivery order contract, or a subcontract.

The OIG did not issue any audits that fit these criteria during this semiannual reporting period.

Audit Followup

OMB Circular A-50

OMB Circular A-50, Audit Followup, requires audit reports to be resolved within 6 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, 2009, the OIG closed 173 audit reports and was monitoring the resolution process of 285 open audit reports.

Unresolved Audits

Audits Over 6 Months Old without Management Decisions

As of September 30, 2009, the following audits had no management decision or were in disagreement:

Oversight of Intergovernmental Agreements by the USMS and the Office of the Federal Detention Trustee
The BOP’s Witness Security Program
USMS Intergovernmental Service Agreement for Detention Facilities with the Blount County, Tennessee, Sheriff’s Office
USMS Intergovernmental Service Agreement for Detention Facilities with the Central Virginia Regional Jail
USMS Intergovernmental Service Agreement for Detention Facilities with the Cumberland County Jail, Portland, Maine
USMS Intergovernmental Service Agreement for Detention Facilities with the Hamilton County, Tennessee, Silverdale Correctional Facility
USMS Intergovernmental Service Agreement for Detention Facilities with the Western Tidewater Regional Jail, Suffolk, Virginia

Evaluation and Inspections Statistics

The chart below summarizes E&I's accomplishments for the 6-month reporting period ending September 30, 2009.

E&I Workload Accomplishments	Number of Reviews
Reviews active at beginning of period	7
Reviews canceled	0
Reviews initiated	3
Final reports issued	5
Reviews active at end of reporting period	5

Follow-Up Activities

Unresolved Reviews

DOJ Order 2900.10, Follow-up and Resolution Policy for Inspection Recommendations by the OIG, requires reports to be resolved within 6 months of the report issuance date. As of September 30, 2009, there are no unresolved recommendations from the Evaluations and Inspection Division that meet this criterion.

Investigations Statistics

The following chart summarizes the workload and accomplishments of the Investigations Division during the 6-month period ending September 30, 2008.

Source of Allegations
Hotline (telephone and mail) Other sources Total allegations received	1,154 3,841 4,995
Investigative Caseload
Investigations opened this period Investigations closed this period Investigations in progress as of 9/30/09	171 187 357
Prosecutive Actions
Criminal indictments/informations Arrests Convictions/Pleas	61 55 55
Administrative Actions
Terminations Resignations Disciplinary action	16 59 33
Monetary Results
Criminal Fines/Restitutions/Assessments Civil Fines/Restitutions/Recoveries	$1.2 million $750,000

Integrity Awareness Briefings

OIG investigators conducted 217 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 and to deter employees from committing such offenses. The briefings reached more than 3,816 employees.