Glossary of Terms

The following are definitions of specific terms as they are used in this report.

Combined DNA Index System:  A distributed database with three hierarchical levels that enables federal, state, and local forensic laboratories to compare DNA profiles electronically.

Drawdown:  The process by which a grantee requests and receives federal funds.

External Audit Report:  The results of audits and related reviews of expenditures made under Department contracts, grants, and other agreements. External audits are conducted in accordance with the Comptroller General’s Government Auditing Standards and related professional auditing standards.

Internal Audit Report:  The results of audits and related reviews of Department organizations, programs, functions, computer security and information technology, and financial statements. Internal audits are conducted in accordance with the Comptroller General’s Government Auditing Standards and related professional auditing standards.

Questioned Cost:  A cost that is questioned by the OIG because of:  (1) an alleged violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the expenditure of funds; (2) a finding that, at the time of the audit, such cost is not supported by adequate documentation; or (3) a finding that the expenditure of funds for the intended purpose is unnecessary or unreasonable.

Recommendation that Funds be Put to Better Use:  Recommendation by the OIG that funds could be used more efficiently if management of an entity took actions to implement and complete the recommendation, including:  (1) reductions in outlays; (2) deobligation of funds from programs or operations; (3) withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; (4) costs not incurred by implementing recommended improvements related to the operations of the entity, a contractor, or grantee; (5) avoidance of unnecessary expenditures noted in pre-award reviews of contract or grant agreements; or (6) any other savings that specifically are identified.

Single Audit Act Audits:  Single Audit Act audits are performed by public accountants or a federal, state or local government audit organization in accordance with generally accepted government auditing standards. They are intended to determine whether the financial statements and schedule of expenditures of federal awards are presented fairly, to test internal controls over major programs, to determine whether the grant recipient is in compliance with requirements that may have a direct and material effect on each of its major programs, and to follow up on prior audit findings. These audits are required to be performed for organizations that expend $500,000 or more in federal awards in accordance with the Single Audit Act of 1984, as amended, and Office of Management and Budget (OMB) Circular A-133.

Sole Source Contract:  Soliciting and negotiating with only one vendor.

Supervised Release:  Court-monitored supervision upon release from incarceration.

Supplanting:  For a state or unit of local government to reduce state or local funds for an activity specifically because federal funds are available (or expected to be available) to fund that same activity.

Unsupported Cost:  A cost that is questioned by the OIG because the OIG found that, at the time of the audit, the cost was not supported by adequate documentation.