Audit Statistics
During this reporting period, the OIG’s Audit Division issued 52 internal and external audit reports, which contained more than $20.3 million in questioned costs and made 301 recommendations for management improvement. Specifically, the Audit Division issued 19 internal audit reports of Department programs funded at more than $3.66 billion; 33 external audit reports of contracts, grants, and other agreements funded at approximately $445 million; and 64 Single Audit Act audits of programs funded at more than $140 million. In addition, the Audit Division issued two Notifications of Irregularities and two other internal 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 | 3 | $3,051,384 |
| Issued during period | 4 | $1,750,798 |
| Needing management decision during period | 7 | $4,802,182 |
| Management decisions made during period:
– Amounts management agreed to put to better use1 – Amounts management disagreed to put to better use |
4 0 |
$1,750,798 $0 |
| No management decision at end of period | 3 | $3,051,384 |
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 | 6 | $7,488,517 | $1,792,231 |
| Issued during period | 361 | $21,701,977 | $10,512,096 |
| Needing management decision during period | 42 | $29,190,494 | $12,304,327 |
| Management decisions made during period: – Amount of disallowed costs2 – Amount of costs not disallowed |
33 0 |
$22,957,356 $0 |
$11,791,249 $0 |
| No management decision at end of period | 9 | $6,233,138 | $513,078 |
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 | 4 | 24 |
| Issued during period | 951 | 453 |
| Needing management decision during period | 99 | 477 |
| Management decisions made during period: – Number management agreed to implement2 – Number management disagreed with |
793 0 |
409 0 |
| No management decision at end of period | 22 | 68 |
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.
3Includes two audits where management agreed with all but three of the recommendations.
National Defense Authorization Act Reporting
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 Follow-up
OMB Circular A-50
OMB Circular A-50, Audit Follow-up, 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, 2010, the OIG was monitoring the resolution process of 276 open audit reports and closed 94 audit reports this reporting period.
As of September 30, 2010, the following audits were over 6 months old and had no management decision or were in disagreement:
- Explosives Investigation Coordination Between the FBI and ATF, October 2009
- Oversight of Intergovernmental Agreements by the USMS and the Office of the Federal Detention Trustee, March 2007
- USMS Intergovernmental Service Agreement for Detention Facilities with the Blount County, Tennessee, Sheriff’s Office, September 2005
- USMS Intergovernmental Service Agreement for Detention Facilities with the Central Virginia Regional Jail, March 2005
- USMS Intergovernmental Service Agreement for Detention Facilities with the Cumberland County Jail, Portland, Maine, March 2006
- USMS Intergovernmental Service Agreement for Detention Facilities with the Hamilton County, Tennessee, Silverdale Correctional Facility, June 2006
- USMS Intergovernmental Service Agreement for Detention Facilities with the Western Tidewater Regional Jail, Suffolk, Virginia, December 2005
Evaluation and Inspections Statistics
The chart below summarizes the Evaluation and Inspections Division’s accomplishments for the 6-month reporting period ending September 30, 2010.
| E&I Workload Accomplishments | Number of Reviews |
|---|---|
| Reviews active at beginning of period | 7 |
| Reviews cancelled | 0 |
| Reviews initiated | 3 |
| Final reports issued | 2 |
| Reviews active at end of reporting period | 8 |
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, 2010, there were no unresolved recommendations from the Evaluations and Inspection Division that met this criterion.
Investigations Statistics
The following chart summarizes the workload and accomplishments of the Investigations Division during the 6-month period ending September 30, 2010.
| Source of Allegations | |
| Hotline (telephone and mail) Other sources Total allegations received |
1,379 4,497 5,976 |
| Investigative Caseload | |
| Investigations opened this period Investigations closed this period Investigations in progress as of 9/30/10 |
152 185 372 |
| Prosecutive Actions | |
| Criminal indictments/informations Arrests Convictions/Pleas |
66 62 54 |
| Administrative Actions | |
| Terminations Resignations Disciplinary action |
17 56 36 |
| Monetary Results | |
| Fines/Restitutions/Assessments Seizures Bribe monies deposited to the Treasury Civil Fines/Restitutions/Recoveries/Penalties |
$397,417 $0 $0 $175,000 |
Investigations Division Briefing Programs
OIG investigators conducted 26 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 750 employees.
OIG investigators conducted 23 Recovery Act Fraud Awareness Briefings for Department officials, contractors, state and local administering agencies, and grant recipients. The purpose of these briefings is to educate administrators on common fraud schemes and specific vulnerabilities within the contracts or grants they oversee. For contractors and grant recipients, the program provides information about the OIG’s oversight role and the potential ramifications of the misuse of Recovery Act funds. The briefings reached more than 1,500 attendees.