AUDIT DIVISION REPORTS
April 1, 1996 - September 30, 1996

INTERNAL AND EXTERNAL REPORTS

The Community Corrections Center Program in the Bureau of Prisons 1/

Immigration and Naturalization Service Forecasting for Fee Accounts

The Westside Preparatory School 2/

United States Marshals Service Intergovernmental Service Agreement for Detention
Facilities with the Hillsborough County, Florida Sheriff's Office 3/

The National Funding Collaborative on Violence Prevention 4/

Radiation Exposure Compensation Trust Fund Annual Financial Statement for 
FY 1995

United States Marshals Service Intergovernmental Service Agreement for Detention
Facilities with Sarpy County, Nebraska 5/

Safe Haven Expenditures, Denver, Colorado 6/

Weed and Seed Program, City of Denver, Colorado 7/

The Western Regional Children's Advocacy Center 8/




--------------------
1/  Funds Put to Better Use - $14,000,000         5/  Total Questioned Costs - $98,331
                                   
2/  Total Questioned Costs - $376,733             6/  Total Questioned Costs - $5,651
     Unsupported Costs - $226,308                     Unsupported Costs - $5,651

3/  Total Questioned Costs - $425,769             7/  Total Questioned Costs - $68,012
     Funds Put to Better Use - $508,810               Unsupported Costs - $29,021

4/  Total Questioned Costs - $124,868             8/  Total Questioned Costs - $6,315
     Unsupported Costs - $124,497                     Unsupported Costs - $6,315

A-1

United States Marshals Service Intergovernmental Service Agreement for Detention
Facilities with the City of Mansfield, Texas 9/

Criminal Justice in Indian Country

Working Capital Fund Annual Financial Statement for FY 1995

United States Marshals Service Intergovernmental Service Agreement for Detention
Facilities with Central Falls, Rhode Island 10/

Status of the Immigration and Naturalization Service Financial Management
Corrective Action Plan as of June 30, 1996

Immigration and Naturalization Service Border Patrol Management of Aviation
Operations

The New Mexico Department of Public Safety 11/

The Center for Civic Education 12/

Asset Forfeiture Program Annual Financial Statement for FY 1995

Superfund Activities in the Environment and Natural Resources Division 
for FY 1994

The New Mexico Department of Public Safety 13/

The National Indian Justice Center 14/





--------------------

9/  Total Questioned Costs - $1,186,800      12/  Total Questioned Costs - $17,930
     Unsupported Costs - $959,562                 Enhanced Revenues - $72,752
                                   
10/ Total Questioned Costs - $1,860,529      13/  Total Questioned Costs - $78,013
               
11/ Total Questioned Costs - $124,560        14/  Total Questioned Costs - $39,909
                                                  Unsupported Costs - $507

A-2

United States Marshals Service Intergovernmental Service Agreement for Detention
Facilities with the County of Plymouth, Massachusetts 15/

COPS MORE, The City of New York

The Head-of-the-Harbor Police Department, St. James, New York

United States Marshals Service Intergovernmental Service Agreement for Detention
Facilities with Union County, New Jersey 16/

The Consortium of Universities of the Washington Metropolitan Area 17/

Federal Prison Industries Management Letter Report for FY 1995

Federal Deposit Insurance Corporation Reimbursement of Sale Proceeds to the
United States Marshals Service 18/

Bureau of Prisons Commissary Trust Fund Annual Financial Statement for
FY 1995

The American Bar Association 19/

The Constitutional Rights Foundation 20/

Use of Equitable Sharing Revenues by the Police Chief of the City of Gregory,
Texas 21/




15/  Total Questioned Costs - $1,996,600          19/  Total Questioned Costs - $13,540

16/  Total Questioned Costs - $4,224,365          20/  Total Questioned Costs - $73,188
     Funds Put to Better Use - $819,160                Enhanced Revenues - $1,168

17/  Total Questioned Costs - $15,067             21/  Total Questioned Costs - $14,860
     Unsupported Costs - $13,252                       Unsupported Costs - $8,223

18/  Enhanced Revenues - $216,240

A-3

TRUSTEE REPORTS

Performed under a reimbursable agreement with the
Executive Office for U.S. Trustees

Chapter 7 Audit of Panel Trustee     
Carlos Rodriguez

Chapter 7 Audit of Panel Trustee     
Antonio Fiol-Matta

Chapter 7 Audit of Panel Trustee     
Gregory K. Crews

Chapter 7 Audit of Panel Trustee     
Bethann Scharrer

Chapter 7 Audit of Panel Trustee     
Donna Baumgardner

Chapter 7 Audit of Panel Trustee     
Mark Freund

Chapter 7 Audit of Panel Trustee     
James A. Nolan

Chapter 7 Audit of Panel Trustee     
William W. Lawrence

Chapter 7 Audit of Panel Trustee     
Howard W. Jones

Chapter 7 Audit of Panel Trustee     
Ira Gringold

Chapter 7 Audit of Panel Trustee     
Leigh R. Meininger

Chapter 7 Audit of Panel Trustee     
Stephen P. Livingston

Chapter 12 Audit of Standing Trustee
Arthur S. Wallace


Chapter 12 Audit of Standing Trustee
Walter W. Kelley

Chapter 7 Audit of Panel Trustee     
Edwin H. Breyfogle

Chapter 7 Audit of Panel Trustee     
Myron N. Terlecky

Chapter 7 Audit of Panel Trustee     
Phillip D. Levey

Chapter 7 Audit of Panel Trustee     
Kenneth Andrew Nathan

Chapter 7 Audit of Panel Trustee     
Eileen Kay Field

Chapter 7 Audit of Panel Trustee     
Thomas G. McCuskey

Chapter 7 Audit of Panel Trustee     
Joseph R. Voiland

Chapter 7 Audit of Panel Trustee     
Marc Preston Gertz

Chapter 7 Audit of Panel Trustee     
John Joseph Hunter

Chapter 7 Audit of Panel Trustee     
Alan Jay Treinish

Chapter 7 Audit of Panel Trustee     
Phillip Stephen Miller

Chapter 7 Audit of Panel Trustee     
Darcy D. Williamson

A-4

Chapter 7 Audit of Panel Trustee     
William A. Brandt, Jr.

Chapter 7 Audit of Panel Trustee     
Richard J. Butler

Chapter 7 Audit of Panel Trustee     
Harold Jarnicki

Chapter 7 Audit of Panel Trustee     
James E. Carmel

Chapter 7 Audit of Panel Trustee     
Joseph Stein

Chapter 7 Audit of Panel Trustee     
Carl D. Rafoth

Chapter 7 Audit of Panel Trustee     
Thomas B. Sullivan

Chapter 7 Audit of Panel Trustee     
Jere L. Loyd

Chapter 7 Audit of Panel Trustee     
Gus A. Paloian

Chapter 7 Audit of Panel Trustee     
Richard Nelson

Chapter 7 Audit of Panel Trustee     
William J. Rameker

Chapter 7 Audit of Panel Trustee     
Fredrick J. Cruse

Chapter 12 Audit of Standing Trustee
Joseph Morton Black

Chapter 12 Audit of Standing Trustee
Thomas Warren McDonald

Chapter 12 Audit of Standing Trustee
James E. Kohlhorst


Chapter 7 Audit of Panel Trustee     
A. Thomas Pokela

Chapter 7 Audit of Panel Trustee     
Walter M. Dickinson

Chapter 7 Audit of Panel Trustee     
James C. Luker

Chapter 7 Audit of Panel Trustee     
Paul T. Gefreh

Chapter 7 Audit of Panel Trustee     
Anthony Juarez, III

Chapter 7 Audit of Panel Trustee     
Johnny Greg Pritchard

Chapter 7 Audit of Panel Trustee     
Thomas H. Connolly

Chapter 7 Audit of Panel Trustee     
Thomas C. McBride

Chapter 7 Audit of Panel Trustee     
Samera L. Abide

Chapter 7 Audit of Panel Trustee     
Cynthia Traina

Chapter 7 Audit of Panel Trustee     
Scott M. Seidel

Chapter 7 Audit of Panel Trustee     
Harriet E. Styler

Chapter 7 Audit of Panel Trustee     
John E. Fitzgibbons

Chapter 7 Audit of Panel Trustee     
Harvey L. Morton

Chapter 7 Audit of Panel Trustee
Warren Dupre

A-5

Chapter 7 Audit of Panel Trustee
Stephen W. Rupp

Chapter 12 Audit of Standing Trustee
William M. Bass

Chapter 12 Audit of Standing Trustee
Walter O'Cheskey

Chapter 12 Audit of Standing Trustee
Robert D. Hemphill

Chapter 12 Audit of Standing Trustee
Renee Williams

Chapter 12 Audit of Standing Trustee
Dennis C. Whetzal

Chapter 12 Audit of Standing Trustee
Randall Boughton

Chapter 12 Audit of Standing Trustee
Homer Alfred Boughton

Chapter 12 Audit of Standing Trustee
G. Ray Hendren

Chapter 7 Audit of Panel Trustee
John Harvey Mitchell

Chapter 7 Audit of Panel Trustee
Lother Goernitz

Chapter 7 Audit of Panel Trustee
Robert P. Abele

Chapter 7 Audit of Panel Trustee
Eric R.T. Roost

Chapter 7 Audit of Panel Trustee
Heidi Leanders

Chapter 7 Audit of Panel Trustee
Tom R. Grimmett


Chapter 7 Audit of Panel Trustee
Weneta Kosmala

Chapter 7 Audit of Panel Trustee
James Calvin Hermansen

Chapter 7 Audit of Panel Trustee
Alvin Kackley

Chapter 7 Audit of Panel Trustee
Barry L. Solomon

Chapter 7 Audit of Panel Trustee
Mohamed Poonja

Chapter 7 Audit of Panel Trustee
Mary Woo

Chapter 12 Audit of Standing Trustee
Ronald D. Schoen

Chapter 7 Audit of Panel Trustee     
L. George Reder

Chapter 7 Audit of Panel Trustee     
Joseph L. Schindler

Chapter 7 Audit of Panel Trustee     
Matthew J. McGowan

Chapter 7 Audit of Panel Trustee     
David Gniewek

Chapter 7 Audit of Panel Trustee      
Jennifer Rood

Chapter 7 Audit of Panel Trustee     
Jeoffrey Burtch

Chapter 7 Audit of Panel Trustee     
Joseph J. Bernstein

Chapter 7 Audit of Panel Trustee     
Allan J. Bentkofsky

A-6

Chapter 7 Audit of Panel Trustee     
Mark J. Friedman

Chapter 7 Audit of Panel Trustee     
Steven Notinger

Chapter 7 Audit of Panel Trustee     
C. Bruce Lawrence

Chapter 7 Audit of Panel Trustee     
Christopher M. Houlihan

Chapter 7 Audit of Panel Trustee     
Martin Sheehan

Chapter 7 Audit of Panel Trustee     
Robert M. Fisher

Chapter 7 Audit of Panel Trustee     
Norman L. Pernick

Chapter 7 Audit of Panel Trustee     
Stephen Tsai

Chapter 7 Audit of Panel Trustee     
K. Lawrence Kemp

Chapter 7 Audit of Panel Trustee     
John H. Heyer, II

Chapter 7 Audit of Panel Trustee     
Paul Fischer

Chapter 7 Audit of Panel Trustee     
Michael O'Leary

Chapter 7 Audit of Panel Trustee     
Mark J. Conway

Chapter 7 Audit of Panel Trustee     
Martin Ochs

Chapter 7 Audit of Panel Trustee     
Thomas A. Dorey


Chapter 7 Audit of Panel Trustee     
Carmen Maggio

Chapter 7 Audit of Panel Trustee     
H. Lee Addison, III

Chapter 7 Audit of Panel Trustee     
Marilyn A. Frier

Chapter 7 Audit of Panel Trustee     
Marc H. Baer

Chapter 7 Audit of Panel Trustee     
Donna Hall

Chapter 7 Audit of Panel Trustee     
Douglas Warren Marky

Chapter 7 Audit of Panel Trustee     
Douglas J. Lustig

Chapter 7 Audit of Panel Trustee     
Kenneth Kirschenbaum

Chapter 7 Audit of Panel Trustee     
Terry Lee Musika

Chapter 7 Audit of Panel Trustee     
Gloria Satriale

Chapter 7 Audit of Panel Trustee     
Robert E. Wick

Chapter 7 Audit of Panel Trustee     
Douglas J. Wolinsky

Chapter 7 Audit of Panel Trustee
Henry G. Bennett, Jr.

Chapter 7 Audit of Panel Trustee
Thomas Genova

Chapter 7 Audit of Panel Trustee
Joseph DiPasquale

A-7

Chapter 7 Audit of Panel Trustee
Gleb Glinka

Chapter 7 Audit of Panel Trustee
Robert Drexel

Chapter 7 Audit of Panel Trustee
Charles Marcus


Chapter 7 Audit of Panel Trustee
Roy Babbit

Chapter 7 Audit of Panel Trustee
Richard J. McCord

Chapter 12 Audit of Standing Trustee
Morris L. Horwitz

A-8

REPORTS OF DEPARTMENT OF JUSTICE
ACTIVITIES COMPLETED BY OTHERS

                                   
Audit of the Boys and Girls Clubs of America 1/

Audit of the P.A.C.E. Center for Girls, Inc.

Audit of the National Juvenile Detention
Association

Audit of the Chatham-Savannah Youth Futures
Authority

Audit of the Institute for Intergovernmental
Research, Inc.

Audit of Hernando County, Florida Sheriff's
Office
 
Audit of the City of Lighthouse Point, Florida

Audit of the City of Hialeah Gardens, Florida

Audit of the Franklin County, Alabama
Commission

Audit of the City of Miramar, Florida

Audit of the City of Palatka, Florida

Audit of Operation PAR, Inc.

Audit of the State of North Carolina

Audit of Knox County, Tennessee

Audit of the South Carolina Governor's
Office

Audit of Beaufort County, South Carolina

_______________

1/  Total Questioned Costs - $1,134



Audit of the Metropolitan Government of
Nashville and Davidson County, Tennessee

Audit of Manatee County, Florida

Audit of the City of Cleveland, Tennessee

Audit of Florence County, South Carolina

Audit of the State of Tennessee

Audit of the City of Sunrise, Florida

Audit of the City of St. Petersburg, Florida

Audit of Bibb County, Georgia

Audit of Louisville, Kentucky 

Audit of the City of Orlando, Florida

Audit of the City of Fort Myers, Florida

Audit of the State of Alabama 2/

Audit of the City of Port Lucie, Florida 3/

Audit of the City of Fort Pierce, Florida

Audit of the City of Hialeah, Florida

Audit of the City of Miami Beach, Florida

Audit of Palm Beach County, Florida

Audit of the City of North Miami Beach, 
Florida
_______________

2/  Total Questioned Costs - $1,526

3/  Total Questioned Costs - $2,406

A-9

Audit of the City of Mobile, Alabama

Audit of the City of Memphis, Tennessee

Audit of Community Corrections Improvement
Association

Audit of the Alzheimers Association

Audit of the Indiana Criminal Justice 
Institute 4/

Audit of the Macatawa Area Coordinating
Council

Audit of the Illinois Criminal Justice
Information Authority

Audit of the Mid-States Organized Crime
Information Center

Audit of the University of Chicago

Audit of the University of Illinois

Audit of the University of Wisconsin System

Audit of Northwestern University

Audit of the University of Chicago

Audit of the State of Iowa 5/

Audit of the City of Lincoln, Nebraska

Audit of the State of Ohio

Audit of the Grand Portage Reservation
Tribal Council

________________

4/  Total Questioned Costs - $22,575

5/  Total Questioned Costs - $984

Audit of the City of Madison, Wisconsin

Audit of the City of Detroit, Michigan

Audit of the State of Ohio

Audit of the City of Madison, Wisconsin

Audit of the State of Nebraska 6/

Audit of the State of Kansas

Audit of the Texas Key Program, Inc.

Audit of the Associated Catholic Charities 
of the Diocese of Galveston-Houston

Audit of the Town of Marshall Creek, Texas

Audit of the City of Lockhart, Texas

Audit of the Calcasieu Parish Sheriff, Louisiana

Audit of the State of New Mexico Crime 
Victims Reparation Commission

Audit of the Department of Finance and
Administration, Arkansas

Audit of Grayson County, Texas

Audit of Harrison County, Texas

Audit of the City of Pampa, Texas

Audit of the County of El Paso, Texas

Audit of the State of New Mexico Crime 
Victims Reparation Commission

Audit of Wilson County, Texas

_______________

6/  Total Questioned Costs - $1,337

A-10

Audit of Douglas County, Texas

Audit of the State of New Mexico 
Department of Public Safety

Audit of the ARC of the United States

Audit of the University of New Mexico

Audit of the University of Oklahoma, Norman
Campus

Audit of Tarrant County, Texas 7/

Audit of the Arkansas State Highway and
Transportation Department

Audit of the Fort Sill Apache Tribe of
Oklahoma

Audit of the State of North Dakota 8/

Audit of the Pueblo of Jemez

Audit of the Ramah Navajo School Board,
Inc., New Mexico

Audit of the State of Utah

Audit of the Department of Human Services,
Arkansas

Audit of Dallas County, Texas

Audit of the Eight Northern Indian Pueblos
Council, Inc., New Mexico

Audit of the State of Wyoming

______________

7/  Total Questioned Costs - $5,521
     Unsupported Costs - $5,521

8/  Total Questioned Costs - $25,081
     Unsupported Costs - $25,081

Audit of the City of Beaumont, Texas

Audit of the State of Colorado

Audit of Webb County, Texas

Audit of Parents Anonymous, Inc.

Audit of the National Council of Juvenile
and Family Court Judges

Audit of the National CASA Association

Audit of Asian Pacific American Legal
Center, Inc.

Audit of the Community Board Program

Audit of D.A.R.E. America

Audit of the Constitutional Rights Foundation

Audit of Just Say No International

Audit of the National Indian Justice 
Center, Inc. 9/

Audit of the Department of Attorney General,
State of Hawaii 10/

Audit of the Judiciary, State of Hawaii

Audit of the University of Southern California

Audit of Washington County, Oregon

Audit of Multnomah County, Oregon

Audit of the City and County of Honolulu, Hawaii
_______________

9/  Total Questioned Costs - $384

10/ Total Questioned Costs - $79,000
     Unsupported Costs - $79,000

A-11

Audit of Douglas County, Oregon

Audit of the State of Oregon

Audit of the Republic of Palau, National
Government

Audit of the City of Mountain View,
California

Audit of the City of Alameda, California

Audit of Orange County, California

Audit of the County of Stanislaus,
California

Audit of the City of San Jose, California

Audit of the City of Phoenix, Arizona

Audit of the University of Southern
California

Audit of the State of California

Audit of the City of Oroville, California

Audit of the City of Brawley, California

Audit of the Idaho Department of Health 
and Welfare

Audit of the County of Alameda, California


Audit of the County of Alameda, California

Audit of the Lazar Institute

Audit of the Consortium of Universities of
the Washington Metropolitan Area

Audit of the National Organization for
Victim Assistance, Inc.

Audit of the National Center for
Neighborhood Enterprise

Audit of the Center for Criminal Justice
Studies

Audit of the National Criminal Justice
Association

Audit of the National Center for Missing
and Exploited Children

Audit of the National Office for Social
Responsibility

Audit of Baltimore County, Maryland

Audit of the Commonwealth of Virginia 11/

_______________

11/ Total Questioned Costs - $3,086

A-12