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Report File
Date Issued
Submitting OIG
Department of Justice OIG
Agencies Reviewed/Investigated
Department of Justice
Components
Other DOJ Components
Report Number
25-087
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
3
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 3 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0 Accurate as of January 31, 2026

Develop a written plan for Superfund program continuity that includes procedures for recurring tasks and clearly assigns responsibilities to the Office of Financial Management personnel who will likely inherit the cost reconciliation duties.

2 No $0 $0 Accurate as of January 31, 2026

Update its guidance to sufficiently detail its reconciliation process, including: (a) identifying and reconciling cost reports, (b) extracting data for Superfund and non-Superfund costs, (c) applying direct labor and indirect cost rates, and (d) accounting for other direct costs. Additionally, this guidance should be maintained as a living document and regularly reviewed and updated, at least annually, to ensure accurate, consistent, and efficient financial reporting.

3 No $0 $0 Accurate as of January 31, 2026

Revise the indirect cost reconciliation calculation report and Schedule 4 to include descriptive terms that more accurately reflect the fields Superfund Indirect Percentage, Superfund Indirect Rate, and
Total Indirect Rate.

Department of Justice OIG

United States