appendix 3 TABLE I: AUDIT REPORTS ISSUED WITH QUESTIONED COSTS
NUMBER OF
QUESTIONED
UNSUPPORTED
AUDIT REPORTS
REPORTS
COSTS
COSTS
A. For which no management decision has been made by the commencement of the period
1
$42,704
$0
B. Which were issued during the reporting period
4
$774,477
$44,855
Subtotal (A+B)
5
$817,181
$44,855
C. For which a management decision was made during the reporting period
51
$817,181
$44,855
1. Dollar value of recommendations agreed to by management
4
$370,085
$19,855
2. Dollar value of recommendations not agreed to by management
2
$447,096
$25,000
0
$0
$0
0
$0
$0
D. For which no management decision has been made by the end of the reporting period E. For which no management decision was made within six months of issuance
TABLE II: AUDIT REPORTS ISSUED WITH RECOMMENDATIONS THAT FUNDS BE PUT TO BETTER USE
NUMBER OF
FUNDS TO BE PUT
AUDIT REPORTS
REPORTS
TO BETTER USE
A. For which no management decision has been made by the commencement of the period
0
$0
B. Which were issued during the reporting period
6
$100,990,000
Subtotal (A+B)
6
$100,990,000
C. For which a management decision was made during the reporting period
62
$100,990,000
1. Dollar value of disallowed costs
5
$53,986,500
2. Dollar value of costs not disallowed
5
$47,003,500
D. For which no management decision has been made by the end of the reporting period
0
$0
E. For which no management decision was made within six months of issuance
0
$0
.The total number of reports differs from the sum of C(1) and C(2) when the same report(s) contain both recommendations agreed to and others not agreed to by management.
1
.The total number of reports differs from the sum of C(1) and C(2) when the same report(s) contain both costs disallowed and others not disallowed by management.
2
58