FAQs
1) Are employees required to cooperate with an audit or
investigation?
All NLRB employees, supervisors, and managers are required by
regulation to cooperate with OIG personnel during the course of any OIG audit,
investigation, or other inquiry. This means participating in interviews,
responding to surveys, and providing all requested documentation and information
in a timely manner.
OIG is authorized access to all documents relating to
NLRB programs and operations. The Inspector General may subpoena documents from
private and non-federal government entities as necessary to conduct
investigations.
2) Can audits turn into investigations, or investigations
turn into audits?
Auditors are required to design audits to obtain reasonable
assurances about compliance with laws and regulations. While conducting an
audit, the auditor may become aware of potential criminal or serious
administrative violations. This information may be referred for a possible
investigation.
Conversely, while performing an investigation, the
investigator may identify weaknesses in procedures or controls. This information
may be referred for a possible audit.
3) How does the OIG keep Congress and the Chairman
informed?
The Inspector General is statutorily required to prepare
semiannual reports for the Chairman and Congress. These reports, which are
available to the public, must include the results of significant audits and
investigations, and the status of open recommendations.
On a regular
basis, the Inspector General keeps the Chairman and other agency officials
informed by briefings and distributing documents.
4) To whom does the Inspector General report?
The Inspector General is required by law to report to the head
of the Agency and Congress. The Chairman is the designated head of the Agency.
The Inspector General recognizes the unique structure of NLRB that balances the
responsibilities of the Board and the General Counsel and provides concurrent
information to the General Counsel.
5) What is the difference between audits and
investigations?
Audits are objective and systematic assessments of how
well offices are carrying out NLRB programs and operations, and focus on
process. Audits are conducted pursuant to the Government Auditing Standards,
known as the "Yellow Book," issued by the Comptroller General. Audits may have
financial and/or performance objectives.
Audit reports containing
findings and recommendations are issued to appropriate officials. Audit reports
are public documents available upon request.
Investigations are
usually undertaken in response to reports of misconduct, and focus upon a
person. Investigations are conducted pursuant to the Quality Standards for
Investigations issued by the President's Council on Integrity and
Efficiency.
Investigation reports may be prepared to refer matters for
prosecution, inform the agency of a basis for potential discipline, correct
serious deficiencies, or inform other government agencies of the need for action
within their jurisdiction. Access to investigative reports is limited in
accordance with the provisions of the Privacy Act.
6) What is the Office of Inspector General?
The OIG is an independent office created within the NLRB by the Inspector General Act Amendments of 1988. As set forth in the Act, the OIG is to prevent and detect fraud, waste, abuse, and mismanagement, and to promote economy and efficiency in government.
OIG carries out its responsibilities by
conducting audits, investigations, and other inquiries relating to NLRB programs
and operations. OIG also reviews proposed and existing laws, regulations, and
internal guidance concerning NLRB.
7) What limitations exist on OIG activities?
In order to maintain independence, OIG is prohibited from
performing any Agency program functions. This does not prohibit OIG from
participating in "prevention" activities, such as the development of agency
policy or serving in an advisory capacity on committees.
8) Who investigates the OIG?
Allegations against most Agency OIG employees are handled by the
Agency Inspector General. Allegations about the Agency Inspector General or
senior Agency OIG employees are handled by the Integrity Committee established
by Executive Order 12993.
The audit function is subject to an external
quality control review every three years.
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