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Historic, Archive Document Do not assume content reflects current scientific knowledge, policies, or practices. -1 ■! -s •f 4 ( t / - aS21 Secretary's .AAZ7TUISJ44 e Office of Management the Secretary Office of Finance and Report Management April 1, 1991 - September 30, 1991 Volume 5 Management Actions Taken on Audit Recommendations P.L. 100-504 I CONTENTS Page Message From the Secretary Introduction . 1 Definitions. 4 Department-Wide Statistical Tables Status of Audit Reports. 5 Audit Report Reconunendations . 7 Audits With Management Decisions. 9 Final Action on Audits With Disallowed Costs and With Funds To Be Put To Better Use For the 6-Month Period Ending September 30, 1991 . 11 Monetary Audits Needing Final Action at the End of the 6-Month Period. 13 Audits Under Appeal or Legislative Solution. 15 Agency Audits Without Final Action 1 Year From the Management Decision Date . 17 Explanations of Agency Audits Without Final Action 1 Year From the Management Decision Date. 33 Appendix A - Final Action on Audits With Monetary Findings -Agricultural Marketing Service . 81 -Agricultural Research Service. 82 -Agricultural Stabilization and Conservation Service. 83 -Animal and Plant Health Inspection Service . 84 -Cooperative State Research Service. 85 -Economic Research Service. 86 -Extension Service . 87 -Farmers Home Administration . 88 -Federal Crop Insurance Corporation. 89 -Food and Nutrition Service. 90 1 -Food Safety and Inspection Service. 91 -Foreign Agricultural Service . 92 -Forest Service. 93 -Office of Finance and Management . 94 -Office of the General Counsel. 95 -Office of Information Resources Management. 96 -Office of the Secretary . 97 -Rural Electrification Administration . 98 -Soil Conservation Service . 99 Abbreviations AMS Agricultural Marketing Service APfflS Animal and Plant He^th Inspection Service ARS Agricultural Research Service ASCS Agricultural Stabilization and Conservation Service CSRS Cooperative State Research Service ERS Economic Research Service ES Extension Service FAS Foreign Agricultural Service FmHA Farmers Home Administration FCIC Federal Crop Insurance Corporation FGIS Federal Grain Inspection Service FNS Food and Nutrition Service FS Forest Service FSIS Food Safety and Inspection Service NASS National Agriculture Statistics Service OFM Office of Finance and Management OGC Office of the General Counsel OICD Office of International Cooperation and Development OIG Office of Inspector General OIRM Office of Information Resources Management OO Office of Operations OSEC Office of the Secretary REA Rural Electrification Administration SCS Soil Conservation Service 11 ✓ ) f.V 1 DEPARTMENT OF AGRICULTURE OFFICE OF THE SECRETARY WASHINGTON, D.C. 20250 January 14, 1992 MESSAGE FROM THE SECRETARY This is a cumulative report indicating the status of implementation of OIG audits and recommendations to USDA since 1988. The numbers represented are of substantial concern to the management of the Department. Actual projections of savings through implementation of OIG recommendations are difficult to quantify. In the past, agency heads have been reluctant to challenge quantifications of savings and losses to the Department identified by the OIG. In the future, these audits will receive additional scrutiny by the agency heads to assure realistic projections of the benefits of corrective actions. Unfortunately, the format of the report does not provide a mechanism to describe "work in progress" on audits. This report only quantifies audits in which "final action" was taken. It is estimated that the Department has implemented over 60 percent of the 3,533 recommendations outlined in 492 reports. For example, Farmers Home Administration audit report number 04600-3-SF contained 17 recommendations and management implemented 94 percent of the projected savings. But because the format of the report reflects only the totally completed actions, no credit appears for what has been done. This system of reporting does not accurately reflect the current status of implementation of OIG recommendations and corrective actions taken by the Department. I strongly beheve that audit evaluation can be a useful tool for the productive management of any organization and m particular USDA. However, I want these audits and reports to reflect real dollars and sohd improvements to the Department and services for the constituents of the Department, I will continue to monitor the audit review process of the Department and expect to report improvements in the future. Edward Madigan Secretary I I