Semiannual Report to Congress

USDOJ/OIG - Semiannual Report to Congress, October 1, 1996 - March 31, 1997

Immigration and Naturalization Service Replacement of Resident Alien Identity Cards1/

Justice Management Institute Drug Court Training and Technical Assistance Project2/

Fuel Purchases by the Bureau of Prisons, the Federal Bureau of Investigation, and the Immigration and Naturalization Service 7/

Use of Administratively Uncontrollable Overtime in the Department of Justice 10/

Bureau of Prisons Commissary Trust Fund Management Letter Report for FY 1995

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

USDOJ/OIG - Semiannual Report to Congress, October 1, 1996 - March 31, 1997

Appendix 2

A Review of the Department's Implementation of the Child Support Recovery Act of 1992

Justice Prisoner and Alien Transportation System in the United States
Marshals Service

Court Reporting and Transcript Costs at the United States Attorney's Office for the Eastern District of New York

USDOJ/OIG - Semiannual Report to Congress, October 1, 1996 - March 31, 1997

Appendix 3

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.

Disclaimer of Opinion: Unavailability of sufficient competent evidential matter to form an opinion.

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

Information: Formal accusation of a crime made by a prosecuting attorney as distinguished from an indictment handed down by a grand jury.

Internal Audit Report: The results of audits and related reviews of Department of Justice 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: 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 not 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.

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.

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.

USDOJ/OIG - Semiannual Report to Congress, October 1, 1996 - March 31, 1997

Appendix 4

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.

IG Act References	Reporting Requirement	Page
Section 4(a)(2)	Review of Legislation and Regulations	4
Section 5(a)(1)	Significant Problems, Abuses, and Deficiencies	7 to 31
Section 5(a)(2)	Signficant Recommendations for Corrective Actions	17 to 31
Section 5(a)(3)	Prior Significant Recommendations Unimplemented	None
Section 5(a)(4)	Matters Referred to Prosecutive Authorities	7 to 15
Section 5(a)(5)	Refusal to Provide Information	None
Section 5(a)(6)	Listing of Audit Reports	A-1 to A-12
Section 5(a)(7)	Summary of Significant Reports	7 to 31
Section 5(a)(8)	Audit Reports--Questioned Costs	25
Section 5(a)(9)	Audit Reports--Funds to be Put to Better Use	24
Section 5(a)(10)	Prior Audit Reports Unresolved	23-24
Section 5(a)(11)	Significant Revised Management Decisions	24
Section 5(a)(12)	Significant Management Decisions with Which the OIG Disagreed	None

Many audit, inspections, and special reports are available at the following Internet address: <http://www.usdoj.gov/oig>. In addition, the same materials are available through the Inspectors General Network's World Wide Web server at <http://www.sbaonline.sba.gov/ignet/internal/doj/doj.html>.

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