Semiannual Report to Congress

Court Referral: A situation in which an asylum officer finds an alien's claim and/or documentation provided in the original asylum interview questionable and therefore refers the alien's case to the INS court for a formal hearing.

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

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.

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 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.

Port-of-Entry: Any location in the United States or its territories that is designated as a point of entry for aliens and U.S. citizens.

Qualified Opinion: The judgment by the certified public accountant in the audit report that "except for" something, the financial statements fairly present the financial position and operating results of 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 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.

Restitution Funds: Payments to victims of crimes or civil wrongs ordered by courts as part of a criminal sentence or civil or administrative penalty.

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

Supplant: To deliberately reduce or replace state or local funds with federal funds.

Unqualified Opinion: The judgment of the certified public accountant who has no reservation as to the fairness of the component's financial statements.

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.

AIGI	Assistant Inspector General for Investigations
Audit	Audit Division of the Office of the Inspector General
BOP	Bureau of Prisons
COPS	Office of Community Oriented Policing Services
Crime Act	Violent Crime Control and Law Enforcement Act of 1994
CUSA	Citizenship U.S.A.
DEA	Drug Enforcement Administration
Department	U.S. Department of Justice
DOJ	U.S. Department of Justice
EOUST	Executive Office for U.S. Trustees
FBI	Federal Bureau of Investigation
FCI	Federal Correctional Institution
FY	Fiscal Year
GPRA	Government Performance and Results Act
IG	Inspector General
IG Act	Inspector General Act of 1978, as amended
INS	Immigration and Naturalization Service
Inspections	Inspections Division of the Office of the Inspector General
Investigations	Investigations Division of the Office of the Inspector General
IRS	Internal Revenue Service
JMD	Justice Management Division
M&P	Management and Planning Division of the Office of the Inspector General
OIG	Office of the Inspector General
OJJDP	Office of Juvenile Justice and Delinquency Prevention
OJP	Office of Justice Programs
OMB	Office of Management and Budget
PCIE	President's Council on Integrity and Efficiency
SIRU	Special Investigations and Review Unit of the Office of the Inspector General
Treasury	U.S. Department of the Treasury
USAO	U.S. Attorney's Office
USMS	U.S. Marshals Service
USP	U.S. Penitentiary
VCRTF	Violent Crime Reduction Trust Fund
Y2K	Year 2000

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	9
Section 5(a)(1)	Significant Problems, Abuses, and Deficiencies	11 - 37
Section 5(a)(2)	Significant Recommendations for Corrective Actions	21 - 37
Section 5(a)(3)	Prior Significant Recommendations Unimplemented	29
Section 5(a)(4)	Matters Referred to Prosecutive Authories	11 - 19
Section 5(a)(5)	Refusal to Provide Information	None
Section 5(a)(6)	Listing of Audit Reports	A-1 to A-14
Section 5(a)(7)	Summary of Significant Reports	11 - 37
Section 5(a)(8)	Audit Reports - Questioned Costs	32
Section 5(a)(9)	Audit Reports - Funds to be Put to Better Use	31
Section 5(a)(10)	Prior Audit Reports Unresolved	29 - 30
Section 5(a)(11)	Significant Revised Management Decisions	30
Section 5(a)(12)	Significant Management Decisions with Which the OIG Disagreed	29 - 30

Many audit, inspections, and special reports are available at the following Internet address:

In addition, other materials are available through the Inspectors General Network's World Wide Web server at:

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HOTLINE 1-800-869-4499

P.O. Box 27606

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20038-7606