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OIG Audits and Reviews

To improve FMC management and effectiveness, the OIG conducts audits and reviews of agency programs and activities. In general, these activities involve an examination and analysis of FMC bureaus or offices, programs, or operations.

Current Reports

Report No. Report Title
A21-01 Independent Auditors’ Report of the FMC’s FY 2020 Financial Statements
A21-02 Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2020
N/A Review of the FMC’s Compliance with Executive Order 13950 on Combating Race and Sex Stereotyping
N/A Improper Payments Compliance Report, FY 2020

Previous Reports

Fiscal Year 2007 Reports

Fiscal Year 2007 Reports

Report No. Report Title
A07-01 Audit of FY 2006 Financial Statements
OR07-01 FY 2006 FISMA Follow-up
A07-02 Audit of Contracts
OR07-02 Data Accuracy of FMC’s FY 2006 PAR

Audit and Review Process

The auditor may review, analyze, and verify agency records and obtain information by interviews, questionnaires, and physical inspections.

This process includes these steps:

  • Written notification followed by an entrance meeting with FMC managers before the audit begins
  • Audit fieldwork
  • An exit meeting with management to discuss the audit results
  • A draft audit report to FMC management for comment
  • A final audit report presenting the results of the audit along with applicable findings and recommendations
  • A management decision after an evaluation of the audit findings and recommendations
  • The final action taken to resolve the audit findings and recommendations

Audits are selected based on a number of factors, including:

  • Statutory requirements
  • Importance of the activity on Agency mission and strategic objectives
  • Agency staff comments regarding observed weaknesses, perceived vulnerabilities, or inefficiencies
  • Complaints from individuals outside the agency, including Congress, the media, and the public

The OIG performs its audits in accordance with Government Auditing Standards.

Duty to Cooperate with the OIG Auditor

FMC employees have a duty to cooperate in audits conducted by the OIG and to respond to questions asked by an OIG auditor.

Employee Rights — Protection from Reprisal or Retaliation

Per the Inspector General Act of 1978, as amended and the whistleblower protections, no one may retaliate, or seek revenge against an employee or engage in any act of reprisal based upon the employee complaining to or cooperating with the OIG.

Reporting

Final audit reports are generally provided to the Commission and management officials responsible for implementing the recommendation(s). All OIG audits and reviews are posted on the OIG’s webpage and can be downloaded. If you wish to receive electronic or hard copies of OIG reports when they are issued, please send a request to oig@fmc.gov and be sure to provide us with your email address.