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USDOJ/OIG - Semiannual Report to Congress, October 1, 1995 - March 31, 1996 |
Appendices |
INSPECTIONS DIVISION REPORTS
October 1, 1995 - March 31, 1996
INTERNAL REPORTS
Influx of New Personnel in the Immigration and Naturalization Service
Department of Justice Drug-Free Workplace Program
Deportation of Aliens After Final Orders Have Been Issued, Immigration and Naturalization Service
Retention of Drug Evidence in Drug Enforcement Administration Laboratories
Self-Inspection Program in the Drug Enforcement Administration
Three Year Deputy Development Program in the United States Marshals Service
Restrictions on Lobbying Within the Department of Justice
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AUDIT DIVISION REPORTS
October 1, 1995 - March 31, 1996
INTERNAL AND EXTERNAL REPORTS
The Home Confinement Program in the Bureau of Prisons 1/
Use of Equitable Sharing Cash and Property by the Kansas City, Police Department 2/
Drug Enforcement Administration Property Management and Inventory Controls 3/
Police Hiring Supplement, Saginaw, Michigan Police Department
Use of Equitable Sharing Revenues by the Baltimore City Police
National Coalition for Juvenile Justice 4/
Summary of Trustee Audit Reports and Findings for FY 1995
New Mexico Department of Public Safety 5/
Asset Forfeiture Program Management Letter Report for FY 1994
Status of the Immigration and Naturalization Service's Financial Management Corrective Action Plan as of September 30, 1995
United States Catholic Conference 6/
COPS Preaward Review of the Los Angeles, California Police Department
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1/ Funds Put to Better Use - $1,000,000
Enhanced Revenues - $51,000
2/ Total Questioned Costs - $76,102
3/ Total Questioned Costs - $337,720
4/ Total Questioned Costs - $221,785
Unsupported Costs - $443
5/ Total Questioned Costs - $72,843
6/ Total Questioned Costs - $52,223
Unsupported Costs - $3,122
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Selected Financial Activities of the Witness Security Division, United States Marshals Service, District of New Mexico 7/
COPS Preaward Review of the Germantown, Wisconsin Police Department
United States Marshals Service Agreement With St. Elizabeth's Hospital
Federal Prison Industries, Inc. Annual Financial Statement for FY 1995
Triangle Engineering Corporation 8/
COPS Preaward Review of the District of Columbia Metropolitan Police Department
United States Marshals Service Collection of Service Fees and Commissions
COPS Preaward Review of the City of Del Mar, California
Use of Equitable Sharing Revenues by the Maryland State Police 9/
The National Drug Intelligence Center
Phi Alpha Delta Public Service Center 10/
21st Century Technologies, Inc. 11/
Controls Over the Use of Trust Accounts for Chapter 7 Bankruptcy-related Earnest Monies
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7/ Total Questioned Costs - $57,598
Unsupported Costs - $57,598
8/ Funds Put to Better Use - $2,236,399
9/ Total Questioned Costs - $1,665,309
Unsupported Costs - $2,962
10/ Total Questioned Costs - $14,554
Unsupported Costs - $4,833
11/ Total Questioned Costs - $287,436
Unsupported Costs - $287,436
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TRUSTEE REPORTS
Performed under a reimbursable agreement with the
Executive Office for U.S. Trustees
Chapter 7 Audit of Panel Trustee
Jerrold D. Farlnash
Chapter 7 Audit of Panel Trustee
Dean B. Farmer
Chapter 7 Audit of Panel Trustee
Herbert C. Broadfoot, II
Chapter 7 Audit of Panel Trustee
Neil C. Gordon
Chapter 7 Audit of Panel Trustee
Douglas R. Johnson
Chapter 7 Audit of Panel Trustee
John F. Fort
Chapter 7 Audit of Panel Trustee
N. David Roberts, Jr.
Chapter 7 Audit of Panel Trustee
James D. Lyon
Chapter 7 Audit of Panel Trustee
Lawrence K. Wyss
Chapter 7 Audit of Panel Trustee
Irving E. Gennet
Chapter 7 Audit of Panel Trustee
Cynthia J. Lowery
Chapter 7 Audit of Panel Trustee
Marcia Meoli
Chapter 7 Audit of Panel Trustee
Rice Burns, Jr.
Chapter 7 Audit of Panel Trustee
James Jessup
Chapter 7 Audit of Panel Trustee
Julia A. Christians
Chapter 7 Audit of Panel Trustee
Glen R. Barmann
Chapter 7 Audit of Panel Trustee
Arthur Clay Cox
Chapter 7 Audit of Panel Trustee
Rose Bareham
Chapter 7 Audit of Panel Trustee
John Lewis, Jr.
Chapter 7 Audit of Panel Trustee
Donald Johnson
Chapter 7 Audit of Panel Trustee
Charles J. Myler
Chapter 7 Audit of Panel Trustee
Michael F. Dubis
Chapter 7 Audit of Panel Trustee
Ella Rebecca Case
Chapter 7 Audit of Panel Trustee
David R. Dubois
Chapter 7 Audit of Panel Trustee
Elizabeth Chalmers
Chapter 7 Audit of Panel Trustee
Lawrence M. Phillips
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Chapter 7 Audit of Panel Trustee
Eric C. Rajala
Chapter 7 Audit of Panel Trustee
Homer McClarty
Chapter 7 Audit of Panel Trustee
Thomas James Geygan
Chapter 7 Audit of Panel Trustee
Dan Donahue
Chapter 7 Audit of Panel Trustee
Deborah K. Ebner
Chapter 7 Audit of Panel Trustee
James R. Geekie
Chapter 7 Audit of Panel Trustee
Thomas J. O'Neal
Chapter 7 Audit of Panel Trustee
Twalla J. Dupriest
Chapter 7 Audit of Panel Trustee
Dwayne M. Murray
Chapter 7 Audit of Panel Trustee
William R. Wright
Chapter 7 Audit of Panel Trustee
Gary A. Barney
Chapter 7 Audit of Panel Trustee
Stephen J. Zayler
Chapter 7 Audit of Panel Trustee
Kip M. Kaler
Chapter 7 Audit of Panel Trustee
Lisa Nichols
Chapter 7 Audit of Panel Trustee
Susan J. Manchester
Chapter 7 Audit of Panel Trustee
Yvette J. Gonzales
Chapter 7 Audit of Panel Trustee
Kenneth A. Rushton
Chapter 7 Audit of Panel Trustee
Lynda L. Lankford
Chapter 7 Audit of Panel Trustee
Thomas D. Powers
Chapter 7 Audit of Panel Trustee
John W. Luster
Chapter 7 Audit of Panel Trustee
David S. Cohen
Chapter 7 Audit of Panel Trustee
William M. Kebe, Jr.
Chapter 7 Audit of Panel Trustee
Clifford E. Eley
Chapter 7 Audit of Panel Trustee
Ted Brett Brunson
Chapter 7 Audit of Panel Trustee
Richard L. Cox
Chapter 7 Audit of Panel Trustee
Aaron Caillouet
Chapter 7 Audit of Panel Trustee
Jeffrey H. Mims
Chapter 7 Audit of Panel Trustee
Michael Mitchelson
Chapter 13 Audit of Standing Trustee
Phillip D. Armstrong
Chapter 7 Audit of Panel Trustee
William L. Conway
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Chapter 7 Audit of Panel Trustee
Scott Kilpatrick
Chapter 7 Audit of Panel Trustee
Robert Uriarte
Chapter 7 Audit of Panel Trustee
David R. Haberbush
Chapter 7 Audit of Panel Trustee
William H. Broach
Chapter 7 Audit of Panel Trustee
Raymond Arthur Carey
Chapter 7 Audit of Panel Trustee
Michael D. Hitt
Chapter 7 Audit of Panel Trustee
Thomas Casey
Chapter 7 Audit of Panel Trustee
Michael Kogan
Chapter 7 Audit of Panel Trustee
Boyd Yaden
Chapter 7 Audit of Panel Trustee
Larry Taylor
Chapter 7 Audit of Panel Trustee
David Seror
Chapter 7 Audit of Panel Trustee
Alan R. Solot
Chapter 7 Audit of Panel Trustee
Dale Ulrich
Chapter 7 Audit of Panel Trustee
Donald W. Henry
Chapter 7 Audit of Panel Trustee
Richard J. Spear
Chapter 7 Audit of Panel Trustee
H. Lynden Graham, Jr.
Chapter 7 Audit of Panel Trustee
Bryan S. Ross
Chapter 7 Audit of Panel Trustee
Michael B. Katz
Chapter 7 Audit of Panel Trustee
Stephen Rodolakis
Chapter 7 Audit of Panel Trustee
Evelyn K. Krippendorf
Chapter 7 Audit of Panel Trustee
Robert O. Tyler
Chapter 7 Audit of Panel Trustee
Stephen S. Gray
Chapter 7 Audit of Panel Trustee
Cheryl Rose
Chapter 7 Audit of Panel Trustee
Robert S. Holber
Chapter 7 Audit of Panel Trustee
Steven B. Neuner
Chapter 7 Audit of Panel Trustee
Thomas J. Subranni
Chapter 7 Audit of Panel Trustee
James J. Cain
Chapter 7 Audit of Panel Trustee
William Schwab
Chapter 7 Audit of Panel Trustee
Robert Sheils, Jr.
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REPORTS OF DEPARTMENT OF JUSTICE
ACTIVITIES COMPLETED BY OTHERS
Audit of the Boys and Girls Clubs of America
Audit of the Friends of the Lubavitch
Audit of The United Protestant Appeal, Inc.
Audit of the Lowcountry Children's Center, Inc.
Audit of the Catholic Community Services, Inc.
Audit of the Puerto Rico Department ofJustice
Audit of the Baldwin County, Alabama Commission
Audit of the City of Lenoir, North Carolina
Audit of the Youth Service U.S.A., Inc. and Affiliate
Audit of the Mississippi State University
Audit of the Mississippi Band of Choctaw Indians
Audit of Metro Dade County, Florida
Audit of the City of Fort Myers, Florida
Audit of the City of Hollywood, Florida
Audit of the City of Gadsden, Alabama
Audit of Broward County, Florida
Audit of the City of Rock Hill, South Carolina
Audit of the Commonwealth of Kentucky
Audit of the State of Mississippi
Audit of Daytona Beach, Florida
Audit of Greenville, North Carolina
Audit of Alzheimer's Disease and Related Disorders Association
Audit of the International Association of Residential Community Alternatives
Audit of the Indiana Department of Corrections
Audit of the Indiana Department of Corrections
Audit of the Kansas City, Missouri Police Department
Audit of the State of Missouri
Audit of Montgomery County, Ohio
Audit of the Catholic Charities of the Diocese of Galveston-Houston
Audit of the Catholic Charities of the Diocese of Dallas
Audit of the Catholic Charities of the Diocese of Galveston-Houston 1/
Audit of the Catholic Charities of the Diocese of Galveston-Houston 2/
Audit of the Center for Policy Research
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1/ Total Questioned Costs - $267
2/ Total Questioned Costs - $174
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Audit of the District Attorney, Orleans Judicial District, Orleans Parish, Louisiana
Audit of the City of Havre, Montana
Audit of the State of New Mexico Corrections Department
Audit of Douglas County, Colorado
Audit of Tulane University
Audit of the Southern Ute Community
Action Programs, Inc.
Audit of Baylor College of Medicine, Texas
Audit of the State of Louisiana 1/
Audit of the State of Texas 2/
Audit of the City of Aurora, Colorado
Audit of the City of Aurora, Colorado
Audit of the State of South Dakota
Audit of Boulder County, Colorado
Audit of El Paso County, Colorado
Audit of Cherokee Nation, Oklahoma
Audit of the City of Austin, Texas
Audit of the City of San Benito, Texas 3/
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1/ Total Questioned Costs - $582,072
Unsupported Costs - $582,072
2/ Total Questioned Costs - $393,554
Unsupported Costs - $393,554
3/ Total Questioned Costs - $3,918
Audit of the City of Dallas, Texas
Audit of the State of Oklahoma
Audit of the State of Colorado
Audit of Harris County, Texas 4/
Audit of the City and County of Denver, Colorado
Audit of Find the Children
Audit of the National Council on Crime and Delinquency
Audit of the Search Group, Inc.
Audit of the Judiciary, State of Hawaii
Audit of the City of San Diego, California
Audit of the County of Alameda, California
Audit of the City of Compton, California
Audit of the State of Hawaii Department
of Land and Natural Resources
Audit of the State of Hawaii Department of Human Services
Audit of the University of California
Audit of the City of Fillmore, California
Audit of the Republic of Palau
Audit of the County of Los Angeles, California
Audit of the State of Arizona 5/
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4/ Total Questioned Costs - $651,500
5/ Total Questioned Costs - $1,546
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Audit of the City of Los Angeles, California
Audit of the Government of Guam
Audit of the Government of Guam
Audit of the Phi Alpha Delta Public Service Center
Audit of the Cities in Schools, Inc.
Audit of the Police Foundation 1/
Audit of the National Sheriff's Association
Audit of the American Board of Criminalistics
Audit of the Coalition for Juvenile Justice
Audit of the Coalition for Juvenile Justice
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1/ Total Questioned Costs - $375
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Glossary of Terms
The following are definitions of specific terms as they are used in the report.
Administratively Uncontrollable Overtime: A form of premium pay for Federal employees occupying positions that require sustantial amounts of irregular, unscheduled overtime work. AUO is paid as a percentage of the employees' rate of basic pay — not less than 10 percent or more than 25 percent.
Border Crosser Card: An INS identification card (Form I-586) issued to Mexican nationals residing along the border in Mexico that permits entry into the U.S. for shopping or visits of short duration.
Disallowed Cost: A questioned cost that management has sustained or agreed should not be charged to the Government.
Earnest Monies: Monies paid in advance as part payment to bind a contract or bargain.
Employment Authorization Document: An INS document (Form I-688B) issued to aliens who have been granted permission to be employed in the U.S., but are not permanent residents or citizens.
Final Action: (a) The completion of all actions that the management of an establishment has concluded are necessary with respect to the findings and recommendations included in an audit; and (b) in the event that the management of an establishment concludes no action is necessary, final action occurs when a management decision has been made.
Green Card: INS Alien Registration Receipt Card (Form I-151 or Form I-551).
Home Confinement: The use of community supervision with electronic or other types of monitoring as an alternative to incarceration.
Information: Formal accusation of a crime made by a prosecuting attorney as distinguished from an indictment handed down by a grand jury.
Inspection Advisory Notice: Method of bringing exigent issues to management's attention while inspections work is still ongoing or to share information on a subject matter outside the defined scope of a review.
Management Issues: Allegations, generally of an administrative nature, that are sent to managers in the Department, or of other Departments, for their information and such action as they deem appropriate.
Materially Misstated: Facts or statements that may be misstated, distorted, augmented, omitted, or arranged in such a manner as to obscure and conceal material aspects of an item.
Middleman: An individual who serves as a dealer between the producer of documents, drugs, etc., and the purchaser.
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OIG Referrals: Matters referred to components within the Department of Justice for investigation or other action when criminal prosecution of the alleged misconduct is not foreseeable, and when the matter raises administrative issues involving lower-ranking employees. When a matter is referred, the component is to provide the OIG with the results of the referral, which may include investigative findings and administrative action taken by the component.
Questioned Cost: Cost that is questioned by the OIG because of (a) an alleged
violation of a provision of a law, regulation, contract, grant, cooperative agreement, or
other agreement or document governing the expenditure of funds; (b) a finding that, at the
time of the audit, such cost is not supported by adequate documentation; or
(c) 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 establishment took actions to implement and complete the recommendation, including (a) reductions in outlays; (b) deobligation of funds from programs or operations; (c) withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; (d) costs incurred by implementing recommended improvements related to the operations of the establishment, a contractor, or grantee; (e) avoidance of unnecessary expenditures noted in pre-award reviews of contract or grant agreements; or (f) any other savings that are specifically identified.
Record of Arrival and Departure: An INS document (Form I-94) that is provided to each nonimmigrant visitor to the United States.
Recovered Funds: Government funds returned to the Department or the U.S. Treasury as the result of an investigation.
Restitution Funds: Payments to victims of crimes or civil wrongs ordered by courts as part of a criminal sentence or civil or administrative penalty.
Seizures: Property, including cash, real estate, vehicles, etc., used or acquired through illegal activities, that is confiscated by law enforcement officials. A decision is made by a court or civil authority regarding the disposition of the seized property.
Unqualified Opinion: An auditor's judgment that there are no reservations as to the fairness of presentation of an organization's financial statements and their conformity with generally accepted accounting principles.
Unsupported Cost: Cost that is questioned by the OIG because the OIG found that, at the time of the audit, such cost is not supported by adequate documentation.
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Reporting Requirement Index
The Inspector General Act of 1978, as amended, specifies reporting requirements for
semiannual reports. The requirements are listed below and indexed to the applicable pages
.
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