[Excerpt] This Semiannual Report, covering the period from April 1 - September 30, 1993, is the second report issued for fiscal year 1993. It highlights many of the significant accomplishments of the men and women of the U. S. Department of Labor's Office of Inspector General (OIG). During this reporting period, we actively participated in the National Performance Review, the Department of Labor (DOL) Reinvention efforts, and began our own internal reinvention initiative. The DOL OIG has been a leader in maintaining a focus on evaluation of management control systems in addition to the more traditional compliance audits. We have long recognized the importance of preventing fraud, waste, and abuse through systemic improvernents and program performance evaluation. We have, therefore, dedicated significant resources to these ends. Some fruits of these efforts are included throughout this report.
During fiscal year 1993, the OIG issued 420 audits of departmental programs, reporting questioned costs of $29.8 million. An additional $250 thousand was recommended to be put to better use and $27.8 million in costs were disallowed by the DOL, based upon OIG audit recommendations. In law enforcement, the OIG obtained 449 indictments, 302 convictions, and generated $63.8 million in fines, penalties, restitutions, recoveries, settlements, forfeitures, and cost efficiencies. Among the OIG's many noteworthy accomplishments during this reporting period are:
• The Office of Audit's reports on the Trade Adjustment Assistance (TAA) program and the Targeted Job Tax Credit (TJTC) program. The TAA performance audit assessed the adequacy of management control programs and determined program outcomes. It concluded that, after 19 years, the program's administrators did not know whether the program was effective. The TJTC audit recommended that the Secretary of Labor advocate congressional reconsideration of the program to either discontinue or redirect it.
• The Office of Labor Racketeering's efforts to eliminate fraudulent health insurance scams, particularly Multiple Employee Welfare Arrangements, MEWAs, and to rid unions and employers of labor racketeering.
• The Office of Investigations' initiatives to control abuse in the Federal Employees' Compensation Act program and to see that Federal funds are safeguarded and recovered for other programs.