United States Department of Agriculture
Research, Education, and Economics
ARS * CSREES * ERS * NASS
Policies and Procedures
Title: |
GAO and OIG Audit Programs |
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Number: |
366.0 |
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Date: |
August 16, 1999 |
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Originating Office: |
Financial Management Division
Systems, Analysis, and Policy Branch, ARS/AFM |
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This Replaces: |
ARS 366.0, dated April 14, 1994 |
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Distribution: |
REE Offices in Headquarters, Areas, & Field Locations |
This P&P states the REE policy and
responsibilities relating to GAO and OIG audit programs. |
Table of Contents
1. Authorities
2. Policy
3. Audit Reports - Use and Restrictions
4. Summary of Responsibilities
5. Glossary
- Departmental Regulation (DR) 1700-1 (2/9/89), Basic Office of Inspector General
Investigation (OIG)/Audit Organization and Procedures
- DR 1700-2 (6/17/97), OIG Organization and Procedures
- DR 1720-1 (3/8/90), Audit Followup, Management Decisions and Final Actions
- Office of Management and Budget Circular No. A-50, Audit Followup
It is REE policy to vigorously pursue and track all General Accounting Office (GAO) and
OIG audit report findings, recommendations, and corrective actions until they have been
satisfactorily resolved or completed.
REE employees will cooperate fully with GAO, OIG, and REE representatives and will
promptly provide any information and assistance needed to complete audits, surveys, and
related reviews. The REE Liaison Officer for audit matters will be kept fully informed of
contacts requesting information or materials by parties outside of REE before sending the
information to the requestor.
The GAO and OIG audit reports are limited to the "Official Use" of
departmental and agency officials. Authority for making or approving additional releases
of OIG reports is reserved to the Assistant Inspector General, Administration, OIG. The
REE Liaison Officer for audits will oversee requests made for OIG and GAO audit reports on
a "need to know" basis and will coordinate any requests for audit reports by
interested parties.
The Associate Deputy Administrator, Financial Management (ADAFM)
- Serves as the REE Liaison Officer who is the REE contact with GAO, OIG, and the Office
of the Chief Financial Officer (OCFO) on all audit matters.
- Arranges for meetings and work sessions as needed between GAO and OIG representatives
and appropriate agency officials (i.e., Administrator, Deputy, Associate, and Assistant
Administrators, etc.) regarding the audit of programs and activities they manage.
- Coordinates the handling of all administrative and program management audit matters
within REE.
- Receives, reviews, and responds to all incoming OIG and GAO audit reports. Decides which
audit reports require action from REE. Determines the appropriate REE agency and assigns
responsibility to complete the actions necessary to resolve (adjudicate) the GAO and OIG
findings and recommendations.
- Coordinates the handling of all draft and final reports and related correspondence
pertaining to completing followup responses, corrective actions, and closeout of audit
reports.
- Ensures that all audits are resolved satisfactorily and promptly to meet the needs of
GAO, OIG, and OCFO. Tracks and controls audit reports until all necessary action is
completed.
- Oversees and coordinates Agency requests made to GAO and OIG for audit assistance
related to known or suspected program deficiencies or irregularities.
- Keeps OIG informed of significant changes within REE that may affect audit planning,
e.g., changes in organization, legislation, program emphasis, and funding.
- Follows up with the responsible agency audit liaison officials to ensure that corrective
actions are taken, and ensures that written replies are completed and received by GAO, OIG
or OCFO by the due date(s).
Agency Audit Liaison Officials
- Review and analyze GAO and OIG audit reports.
- Determine and take corrective action necessary to resolve the findings and
recommendations in a timely manner.
- Provide an accurate and timely response to all actions associated with GAO and OIG audit
reports.
- Forward a written reply of the resolution actions taken on each report to the ADAAFM.
- Coordinate the preparation and completion of all written replies and followup actions
within their agencies needed to respond to the findings and recommendations identified in
the GAO and OIG audit reports.
- Follow up to ensure that all corrective measures are incorporated in REE and agency
policies and operating procedures as appropriate.
Director, FMD
- Provides staff support to the ADAAFM, as assigned, to perform the functions of REE
Liaison Officer.
REE Employees
- Cooperate fully with properly identified GAO, OIG, and agency representatives by
disclosing complete and accurate information pertaining to matters being reviewed.
- Provide access to all files, accounting records, and other information as requested or
needed, except, of course, computer system passwords and security control codes.
- Furnish signed statements of knowledge and facts, when requested by GAO, OIG, and agency
representatives.
- Refer all requests for classified materials to the agency Classified Material Control
Officer who will advise the appropriate records security officer to give GAO, OIG, and REE
representatives access to the requested classified materials.
- Render all possible assistance during investigations and audits by explaining controls,
systems, procedures, and practices relating to matters under review.
- Safeguard audit reports by circulating reports only to personnel who need to know the
information in their official capacities.
- Promptly report to immediate supervisor (who will report to proper agency officials) any
instances of known or suspected program deficiencies or irregularities.
ADAFM. Associate Deputy Administrator, Financial Management
AFM. Administrative and Financial Management
DAAFM. Deputy Administrator, Administrative and Financial Management
FMD. Financial Management Division
GAO. General Accounting Office
OCFO. Office of the Chief Financial Officer
OIG. Office of Inspector General
-Sd-
W. G. HORNER
Deputy Administrator
Administrative and Financial Management