AUDIT OF THE CIVIL DEBT COLLECTION RECONCILIATION PROCESS

AUDIT OF THE CIVIL DEBT COLLECTION RECONCILIATION PROCESS EXECUTIVE SUMMARY The Office of the Inspector General (OIG) completed a follow up audit to the OIG’s Audit of the Office of Debt Collection Management’s Implementation of the Collection Litigation Automated Support System, Report Number 01-15. In that audit, which was issued on July 3, 2001, we identified discrepancies between civil debt collections reported by the United States Attorneys (USAOs) and the litigating divisions with the Department of Justice (Department) Treasury account deposits for FY 1998 and FY 1999, as reported by the Justice Management Division’s (JMD) Debt Accounting Operations Group (DAOG); and inconsistencies between the fiscal year ending civil debt balance and the subsequent year’s beginning civil debt balance reported by the Executive Office for United States Attorneys (EOUSA) for those fiscal years. Civil debt that has been established as an amount owed the United States Government may be referred to the Department for collection from other federal agencies, or may originate from litigation at the Department. Civil debt is collected through litigation by the 94 U.S. Attorneys (USAOs) and the 5 litigating divisions within the Department that have authority to collect debts through litigation. Additionally, civil debt may be collected by 1Private Counsel offices within certain judicial districts. The Office of Debt Collection Management (DCM) is the office ...