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 Office of Inspector General (OIG)
 OIG Audits and Reviews
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Current Reports
Audit and Review Process


Duty to Cooperate with the OIG Auditor
Employee Rights — Protection from Reprisal or Retaliation
ReportingPrevious Reports



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



A24-01 – Independent Auditors’ Report of the FMC’s FY 2023 Financial Statements [PDF, 455 KB]



A24-01A – FMC’s FY 2023 Financial Statements Management Letter [PDF, 487 KB]



RA-01 – 2024 Risk Assessment of the FMC’s Purchase Card Program [PDF, 149 KB]



RA-02 – Improper Payments Compliance Report, FY 2023 [PDF, 112 KB]



A24-02 – Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2024 [PDF, 907 KB]







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 publicThe 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 [PDF, 624 KB] and the whistleblower protections [PDF, 624 KB], 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.**







Previous Reports



Fiscal Year 2023



A23-01 – Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2022 [PDF, 639 KB]



A23-02 – Independent Auditors’ Report of the FMC’s FY 2022 Financial Statements [PDF, 305 KB]



N/A – Improper Payments Compliance Report, FY 2022 [PDF, 103 KB]



A23-03 – Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2023 [PDF, 579 KB]



A23-04 – Information Technology Vulnerability Audit, 2023 [PDF, 3.8 MB]**For an accessible version of this report please contact oig@fmc.gov







Fiscal Year 2022



A22-01 – DATA Act Audit, 2021 [PDF, 719 KB]



A22-02 – Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2021 [PDF, 515 KB]



A22-03 – Independent Auditors’ Report of the FMC’s FY 2021 Financial Statements [PDF, 345 KB]



N/A – External Peer Review Report on the Federal Maritime Commission Office of Inspector General Audit Organization, 2022 [PDF, 307 KB]



N/A – Improper Payments Compliance Report, FY 2021 [PDF, 102 KB]







Fiscal Year 2021



A21-01 – Independent Auditors’ Report of the FMC’s FY 2020 Financial Statements [PDF, 371 KB]



A21-02 – Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2020 [PDF, 635 KB]



N/A – Review of the FMC’s Compliance with Executive Order 13950 on Combating Race and Sex Stereotyping [PDF, 65.7 KB]



N/A – Improper Payments Compliance Report, FY 2020 [PDF, 100 KB]







Fiscal Year 2020



A20-01 – DATA Act Audit, 2019 [PDF, 669 KB]



A20-02 – Independent Auditors’ Report of the FMC’s FY 2019 Financial Statements [PDF, 378 KB]



A20-03 – Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2019 [PDF, 339 KB]



N/A – Improper Payments Compliance Report, FY 2019 [PDF, 102 KB]







Fiscal Year 2019



A19-01 – Independent Auditors’ Report of the FMC’s FY 2018 Financial Statements [PDF, 568 KB]



A19-02 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2018 [PDF, 378 KB]



N/A – Improper Payments Compliance Report, FY 2019 [PDF, 102 KB]



N/A – External Peer Review Report on the Federal Maritime Commission Office of Inspector General Audit Organization, 2019 [PDF, 207 KB]



N/A – Improper Payments Compliance Report, FY 2018 [PDF, 105 KB]







Fiscal Year 2018



A18-01 – Independent Auditors’ Report of the FMC’s FY 2017 Financial Statements [PDF, 1020 KB]



A18-02 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2017 [PDF, 332 KB]



A18-03 – DATA Act Audit, 2017 [PDF, 471 KB]



A18-04 – Evaluation of the FMC’s Information Technology Inventory [PDF, 1799 KB]



N/A – Improper Payments Compliance Report, FY 2017 [PDF, 158 KB]







Fiscal Year 2017



A17-01 – Independent Auditors’ Report of the FMC’s FY 2016 Financial Statements [PDF, 413 KB]



A17-02 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2016 [PDF, 450 KB]



N/A – Improper Payments Compliance Report, FY 2016 [PDF, 130 KB]







Fiscal Year 2016



A16-01 – Independent Auditors’ Report of the FMC’s FY 2015 Financial Statements [PDF, 4.8 MB]



A16-02 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2015 [PDF,



A16-03 – DATA Act Readiness Review [PDF, 538 KB]



N/A – Improper Payments Compliance Report, FY 2015 [PDF, 117 KB]







Fiscal Year 2015



A15-01 – Independent Auditors’ Report of the FMC’s FY 2014 Financial Statements [PDF, 601 KB]



A15-01A – Fiscal Year 2014 Financial Statement Management Letter [PDF, 675 KB]



A15-02 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2014 [PDF, 384 KB]



A15-03 – Evaluation of the FMC’s FY 2014 Privacy and Data Protection [PDF, 541 KB]



A15-04 – Workplace Evaluation Report [PDF, 1619 KB]



A15-05 – Furniture Audit [PDF, 938 KB]



N/A – Improper Payments Compliance Report, FY 2014 [PDF, 118 KB]







Fiscal Year 2014



A14-01 – FMC’s FY 2013 Financial Statements [PDF, 631 KB]



A14-01A – Final FY 2013 Financial Statements Management Letter [PDF, 282 KB]



A14-02 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2013 [PDF, 902 KB]



N/A – Improper Payments Compliance Report, FY 2013 [PDF, 37.3 KB]







Fiscal Year 2013



A13-01 – Audit of FMC’s Transit Benefit Program [PDF, 552 KB]



A13-02 – Evaluation of the FMC’s FY 2012 Privacy and Data Protection [PDF, 666 KB]



A13-03 – Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2012 [PDF, 415 KB]



A13-04 – Independent Auditor’s Report of FMC’s FY 2012 Financial Statements [PDF,



A13-04A – FY 2012 Financial Statement Management Letter [PDF, 679 KB]



N/A – Improper Payments Compliance Report, FY 2012 [PDF, 172 KB]







Fiscal Year 2012



A12-01 – FMC’s FY 2011 Audited Financial Statements [PDF, 801 KB]



A12-02 – FMC’s FY 2011 Implementation of FISMA [PDF, 757 KB]



OR12-01 – Review of the BOE’s Compliance Audit Program [PDF, 565 KB]



A12-01A – FY 2011 Financial Statements Management Letter [PDF, 846 KB]



OR12-02 – FMC Controls Over the Procurement, Lease and Use of the Agency’s Vehicle [PDF, 526 KB]



N/A – Improper Payments Compliance Report, FY 2011 [PDF, 104 KB]







Fiscal Year 2011



OR11-02 – Review of the FMC OTI Financial Responsibility Program [PDF, 709 KB]



OR11-01 – Review of the Office of CADRS Processing of Informal Dockets [PDF, 1769 KB]



A11-02A – FY 2010 Financial Statements Management Letter [PDF, 560 KB]



A11-02 – FMC’s FY 2010 Audited Financial Statements [PDF, 346 KB]



A11-01A – Review of the FMC’s FY 2010 Privacy and Data Protection [PDF, 490 KB]



A11-01 – Independent Evaluation of FMC’s FY 2010 FISMA [PDF, 832 KB]







Fiscal Year 2010



OR10-04 – OIG User Satisfaction Survey of the Office of Information Technology Helpdesk [PDF, 1504 KB]



OR10-03 – Review of FMC’s User Fee Calculations [PDF, 532 KB]



OR10-02 – Best Practices for Time and Attendance Implementation [PDF, 776 KB]



A10-01 – FY 2009 Audited Financial Statements [PDF, 1322 KB]



A10-01A – FY2009 Management Letter to the Financial Statements [PDF, 773 KB]



OR10-01 – Review of Contract Monitoring in the Office of IT [PDF, 687 KB]



A10-02 – FY 2009 Implementation of FISMA [PDF, 765 KB]



A10-03 – Oversight of Document Scanning Services [PDF, 532 KB]







Fiscal Year 2009



A09-01 – FY 2008 Audited Financial Statements [PDF, 4.7 MB]



A09-01A – FY 2008 Management Letter [PDF, 2.3 MB]



OR09-01 – Inspection of the Agency’s Checkout Process [PDF, 4.1 MB]



A09-02 – Review of BOE Time and Attendance Practices [PDF, 2.9 MB]



A09-03 – Review of OGC Time and Attendance Practices [PDF, 4.5 MB]



A09-04 – Review of BCL Time and Attendance Practices [PDF, 5.5 MB]



A09-05 – Review of OS Time and Attendance Practices [PDF, 5.3 MB]



A09-06 – Review of BTA Time and Attendance Practices [PDF, 5 MB]



A09-07 – Review of CADRS Time and Attendance Practices [PDF, 5.5 MB]







Fiscal Year 2008



A08-01 – Review of Implementation FISMA FY 2007 [PDF, 6.8 MB]



A08-02 – FY 2007 Audited Financial Statements [PDF, 6.1 MB]



A08-02A – FY 2007 Management Letter [PDF, 1465 MB]



A08-03 – Audit of Agency’s Telephone Service [PDF, 3.8 MB]



A08-04 – Presidential Appointee Furniture Purchases [PDF, 3.7 MB]



A08-05 – Blackberry Communication Devices [PDF, 4.5 MB]



A08-06 – Budget Execution Processes and Policies FY 2007 [PDF, 6 MB]



A08-07 – Review of Implementation FISMA FY 2008 [PDF, 4.4 MB]



A08-08 – Privacy and Data Protection Evaluation Report [PDF, 2.4 MB]







Fiscal Year 2007



A07-01 – Audit of FY 2006 Financial Statements [PDF, 12.4 MB]



OR07-01 – FY 2006 FISMA Follow-up [PDF, 1540 MB]



A07-02 – Audit of Contracts [PDF, 6.3 MB]



OR07-02 – Data Accuracy of FMC’s FY 2006 PAR [PDF, 2.8 MB]







Fiscal Year 2006



A06-01 – Audit of Data Accuracy of Bureau of Enforcement’s Tracking System [PDF, 3.3 MB]



OR06-01 – Privacy Data on Leave Request Forms [PDF, 455 KB]



A06-02 – Audit of Payroll Processing Transactions [PDF, 3.2 MB]



A06-04 – FISMA Transmittal For FY 2006 [PDF, 586 MB] Return to top
    
    
    
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