ALO’s mission is to support and coordinate audits through the implementation of standard practices used to monitor, track, and report recommendations to ensure timely resolution of corrective actions; and to provide analysis of audit recommendations, resolution, and corrective action to determine trends and system-wide problems.
While executing this mission, ALO is able to help set direction, focus efforts, and guide decision making within FEMA by identifying proactive measures required to serve its internal stakeholders and the public. ALO provides support in executing OPPA’s mission to lead Agency policy, strategy, and innovation; as well as provide objective analysis. OPPA in turn, can better position support to our citizens and first responders as they prepare for, protect against, respond to, recover from, and mitigate all hazards.
Functions:
Specifies criteria for proper resolution and corrective action on audit recommendations, whether resolution is in favor of the auditor or an auditee. These criteria should provide for written plans for corrective action with specified action dates, where appropriate.
Supports Programs and Regions in maintaining accurate records on the status of all audit reports or recommendations through the entire process of resolution and corrective action. Such records shall include appropriate accounting and collection controls over amounts determined to be due to the Government. These records will also include all documents through the entire audit life cycle.
Resolves actions consistent with Law, Regulation, and Administration policy; and include written justification containing, when applicable, the legal basis for decisions not agreeing with the audit recommendation.
Provides for coordinating resolution and corrective action on recommendations involving more than one program, agency, or level of Government.
Provides reports to Leadership on the status of all audits.
Provides analysis of audit recommendations, resolution, and corrective action, to determine trends and system-wide problems, and to recommend solutions.
Provides for an evaluation of whether the audit follow-up system results in efficient, prompt, and proper resolution and corrective action on audit recommendations.