FEC OIG 2023-03-002

MEMORANDUM

1050 First Street NE Washington, DC 20463 | www.fec.gov/oig

TO: The Commission 

FROM: Christopher Skinner 

Inspector General 

SUBJECT: Federal Election Commission (FEC) Office of Inspector General Modified 

Audit Peer Review Results 

DATE: March 14, 2023 

ENCL: Modified Peer Review Report on the Federal Election Commission Office 

of Inspector General Audit Organization

I am pleased to provide the results of the modified audit peer review of my office. The 

United States International Trade Commission (USITC) OIG conducted the review in 

accordance with Government Auditing Standards and the Council of the Inspectors General on 

Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of Audit Organizations of 

Federal Offices of Inspector General. 

The purpose of the modified peer review is to ensure that a system of quality controls relating 

to the performance of audits is in place and operating effectively. The USITC OIG concluded 

that my office’s audit policies and procedures are current and consistent with applicable 

professional auditing standards. This result demonstrates that the system of quality control in 

effect for the year ended September 30, 2022, has been suitably designed to provide the FEC 

OIG with reasonable assurance of performing and reporting with applicable professional 

standards and legal requirements.

A copy of this report is being provided to the appropriate oversight committees, the Chair of 

the CIGIE, and the Chair of the CIGIE Audit Committee. The report will be posted on my 

office’s web page within three business days of the date of this letter. 

cc: Alec Palmer, Staff Director/Chief Information Officer 

 John Quinlan, Chief Financial Officer

 Lisa Stevenson, Acting General Counsel 
THE INSPECTOR GENERAL

UNITED STATES INTERNATIONAL TRADE COMMISSION

WASHINGTON, DC 20436

March 10, 2023 IG-VV-005 

Inspector General Skinner:

Attached is the Modified Peer Review Report of the Federal Election Commission Office of 

Inspector General conducted in accordance with Government Auditing Standards and the 

Council of the Inspectors General on Integrity and Efficiency Guide for Conducting Peer 

Reviews of Audit Organizations of Federal Offices of Inspector General. Your response to the 

report is included as an attachment.

We appreciate the cooperation and courtesy extended to our staff during the peer review process.

Sincerely,

Rashmi Bartlett

Inspector General
THE INSPECTOR GENERAL

UNITED STATES INTERNATIONAL TRADE COMMISSION

WASHINGTON, DC 20436

March 10, 2023 IG-VV-004 

Inspector General Skinner:

We reviewed established policies and procedures for the audit function of the Federal Election

Commission (FEC) Office of Inspector General (OIG) in effect at September 30, 2022.

Established policies and procedures are one of the components of a system of quality control to 

provide the FEC OIG with reasonable assurance of conforming with applicable professional 

standards. The components of a system of quality control are described in the Government 

Auditing Standards. 

Based on our modified peer review, the established policies and procedures for the audit function 

at September 30, 2022, were current and consistent with applicable professional standards as 

stated.

Monitoring of GAGAS Engagement Performed by Independent Public Accountants

In addition to reviewing established policies and procedures for the audit function of the FEC 

OIG, we applied certain limited procedures in accordance with guidance established by the 

Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting 

Peer Reviews of Audit Organizations of Federal Offices of Inspector General related to the FEC 

OIG’s monitoring of GAGAS engagements performed by Independent Public Accountants 

(IPAs) under contract where the IPA served as the auditor. 

It should be noted that monitoring of GAGAS engagements performed by IPAs is not an audit; 

therefore, it is not subject to the requirements of Government Auditing Standards. The purpose 

of our limited procedures was to determine whether the FEC OIG had controls to ensure that 

IPAs performed contracted work in accordance with professional standards. However, our 

objective was not to express an opinion; accordingly, we do not express an opinion on the FEC 

OIG’s monitoring of work performed by IPAs. 
2 

Basis of Results 

Our review was conducted in accordance with the CIGIE Guide for Conducting Peer Reviews of 

Audit Organizations of Federal Offices of Inspector General for assessing established audit 

policies and procedures. 

During our review, we (1) obtained an understanding of the nature of the FEC OIG’s audit 

function and (2) assessed established audit policies and procedures. We also reviewed the FEC 

OIG’s IPA monitoring process for the financial statement audit report, met with the Senior 

Auditor, and reviewed the supporting documentation provided. 

Sincerely,

Rashmi Bartlett

Inspector General
1050 First Street NE Washington, DC 20463 | www.fec.gov/oig

March 9, 2023 

Rashmi Bartlett 

Inspector General

United States International Trade Commission

Via Email: rekha.bartlett@usitcoig.gov

Subject: Modified Peer Review Report on the Federal Election Commission Office of Inspector 

General Audit Organization

Dear Inspector General Bartlett, 

This letter transmits the Federal Election Commission (FEC) Office of Inspector General (OIG) 

response to the United States International Trade Commission (USITC) OIG’s formal draft of 

the Modified Peer Review Report of the FEC OIG dated March 9, 2023. We appreciate the 

efforts of the USITC OIG in conducting the review.

We are pleased to see that our established audit policies and procedures are current and

consistent with applicable professional auditing standards. This result demonstrates that the

system of quality control in effect for the year ended September 30, 2022, has been suitably 

designed to provide the FEC OIG with reasonable assurance of performing and reporting with 

applicable professional standards and legal requirements. 

We appreciate the cooperation and courtesies extended to our staff during the review. If you 

have any questions regarding this letter, please contact me at cskinner@fec.gov. Thank you. 

Sincerely,

Christopher Skinner

Inspector General

FEC OIG 2023-03-001