{"id":2142,"date":"2018-09-10T09:51:25","date_gmt":"2018-09-10T13:51:25","guid":{"rendered":"\/?page_id=2142"},"modified":"2024-01-02T09:20:24","modified_gmt":"2024-01-02T13:20:24","slug":"oig-audits-evaluations-and-reviews","status":"publish","type":"page","link":"\/about-the-fmc\/bureaus-offices\/office-of-inspector-general\/oig-audits-evaluations-and-reviews\/","title":{"rendered":"OIG Audits, Evaluations, and Reviews"},"content":{"rendered":"<h1>OIG Audits and Reviews<\/h1>\n<p>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.<\/p>\n<h2>Current Reports<\/h2>\n<p> <\/p>\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A24-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2024\/01\/FY23FinancialStatementAudit.pdf\">FMC\u2019s FY 2023 Financial Statements Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>A24-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2023\/11\/FY23FinancialStatementAuditReport-Accessible.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2023 Financial Statements<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Previous Reports<\/h2>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2023 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A23-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2022\/10\/FISMAReport10072022.pdf\">Audit of the FMC\u2019s Compliance with the Federal Information Security Modernization Act FY 2022<\/a><\/td>\n<\/tr>\n<tr>\n<td>A23-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2022\/11\/FinalFY22FSAuditReport.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2022 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2023\/03\/FMCPIIAFY2022-CongressOMBGAO.pdf\">Improper Payments Compliance Report, FY 2022<\/a><\/td>\n<\/tr>\n<tr>\n<td>A23-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2023\/08\/FMCFY23FISMAAuditReport-Accessible.pdf\">Audit of the FMC\u2019s Compliance with the Federal Information Security Modernization Act FY 2023<\/a><\/td>\n<\/tr>\n<tr>\n<td>A23-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2023\/09\/FMCITVAFinalReport-Accessible.pdf\">Information Technology Vulnerability Audit, 2023<\/a><br \/>\n**For an accessible version of this report please contact <a href=\"mailto:oig@fmc.gov\">oig@fmc.gov<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2022 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A22-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2021\/11\/2021DATAActAuditReport-Accessible.pdf\">DATA Act Audit, 2021<\/a><\/td>\n<\/tr>\n<tr>\n<td>A22-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2021\/11\/FISMA2021AuditFinal-Accessible.pdf\">Audit of the FMC\u2019s Compliance with the Federal Information Security Modernization Act FY 2021<\/a><\/td>\n<\/tr>\n<tr>\n<td>A22-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2021\/11\/2021FinancialStatementAuditReportAccessible.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2021 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>n\/a<\/td>\n<td><a href=\"\/wp-content\/uploads\/2022\/03\/OIGPeerReviewFinalReport.pdf\">External Peer Review Report on the Federal Maritime Commission Office of Inspector General Audit Organization, 2022<\/a><\/td>\n<\/tr>\n<tr>\n<td>n\/a<\/td>\n<td><a href=\"\/wp-content\/uploads\/2022\/05\/FMCPIIAforFY2021-Accessible.pdf\">Improper Payments Compliance Report, FY 2021<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2021 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A21-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2020\/11\/FMCFY2020FinancialStatementAuditReport.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2020 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A21-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2020\/11\/FY2020FISMAAuditReport.pdf\">Audit of the FMC\u2019s Compliance with the Federal Information Security Modernization Act FY 2020<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2021\/01\/FMCEO13950Review-Accessible.pdf\">Review of the FMC\u2019s Compliance with Executive Order 13950 on Combating Race and Sex Stereotyping<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2021\/03\/FMCPIIAFY2020.pdf\">Improper Payments Compliance Report, FY 2020<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2020 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A20-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/11\/DATAActAudit2019.pdf\">DATA Act Audit, 2019<\/a><\/td>\n<\/tr>\n<tr>\n<td>A20-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/11\/FY19FinancialStatementReport.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2019 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A20-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/10\/FISMAFinalFY2019.pdf\">Audit of the FMC\u2019s Compliance with the Federal Information Security Modernization Act FY 2019<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2020\/05\/FMCIPERIAFY2019.pdf\">Improper Payments Compliance Report, FY 2019<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2019 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A19-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2018\/11\/FY18FinancialStatementReport.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2018 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A19-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2018\/11\/FMCFISMA-FY18.pdf\">Evaluation of the FMC\u2019s Compliance with the Federal Information Security Management Act FY 2018<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"https:\/\/www.fmc.gov\/wp-content\/uploads\/2020\/05\/FMCIPERIAFY2019.pdf\">Improper Payments Compliance Report, FY 2019<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"https:\/\/www.fmc.gov\/wp-content\/uploads\/2018\/10\/FMCPeerReviewReport.pdf\">External Peer Review Report on the Federal Maritime Commission Office of Inspector General Audit Organization, 2019<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/12\/IPERIAFY2018.pdf\">Improper Payments Compliance Report, FY 2018<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2018 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2018\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A18-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2018\/10\/FY17FSaudit.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2017 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A18-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/05\/FISMA-FY17final.pdf\">Evaluation of the FMC\u2019s Compliance with the Federal Information Security Management Act FY 2017<\/a><\/td>\n<\/tr>\n<tr>\n<td>A18-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/DATAAct2017.pdf\">DATA Act Audit, 2017<\/a><\/td>\n<\/tr>\n<tr>\n<td>A18-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FMCInventoryreport053018.pdf\">Evaluation of the FMC\u2019s Information Technology Inventory<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/12\/IPERIAFY2017.pdf\">Improper Payments Compliance Report, FY 2017<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2017 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2017\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A17-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY16FSaudit.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2016 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A17-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FISMA16final.pdf\">Evaluation of the FMC\u2019s Compliance with the Federal Information Security Management Act FY 2016<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/12\/IPERAFY2016.pdf\">Improper Payments Compliance Report, FY 2016<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2016 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2016\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A16-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY2015Financialaudit.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2015 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A16-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY2015FinalFISMA.pdf\">Evaluation of the FMC\u2019s Compliance with the Federal Information Security Management Act FY 2015<\/a><\/td>\n<\/tr>\n<tr>\n<td>A16-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FinalReport91616b.pdf\">DATA Act Readiness Review<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/IPERIA2016.pdf\">Improper Payments Compliance Report, FY 2015<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2015 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2015 Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A15-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FMCFY2014FSAuditReportFinal.pdf\">Independent Auditors\u2019 Report of the FMC\u2019s FY 2014 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A15-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/ManagementLetterFY2014-Final.pdf\">Fiscal Year 2014 Financial Statement Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>A15-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FMCFY2014FISMAFinalReport.pdf\">Evaluation of the FMC\u2019s Compliance with the Federal Information Security Management Act FY 2014<\/a><\/td>\n<\/tr>\n<tr>\n<td>A15-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FMCPrivacyFY2014FinalReport.pdf\">Evaluation of the FMC\u2019s FY 2014 Privacy and Data Protection<\/a><\/td>\n<\/tr>\n<tr>\n<td>A15-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A15-04oig.pdf\">Workplace Evaluation Report<\/a><\/td>\n<\/tr>\n<tr>\n<td>A15-05<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/Final-FurnitureAudit.pdf\">Furniture Audit<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/IPERIA2015.pdf\">Improper Payments Compliance Report, FY 2014<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2014 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2014\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A14-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A14-01FinalReport.pdf\">FMC’s FY 2013 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A14-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FinalFY2013OIGLetter.pdf\">Final FY 2013 Financial Statements Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>A14-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FinalFY2013FISMA.pdf\">Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2013<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"https:\/\/www.fmc.gov\/wp-content\/uploads\/2019\/04\/IPERA2014.pdf\">Improper Payments Compliance Report, FY 2013<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2013 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2013\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A13-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A13-01-Final-508Update.pdf\">Audit of FMC\u2019s Transit Benefit Program<\/a><\/td>\n<\/tr>\n<tr>\n<td>A13-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A13-02-Final-Privacy.pdf\">Evaluation of the FMC’s FY 2012 Privacy and Data Protection<\/a><\/td>\n<\/tr>\n<tr>\n<td>A13-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A13-03-Final-FISMAReport.pdf\">Evaluation of the FMC\u2019s Compliance with the Federal Information Security Management Act FY 2012<\/a><\/td>\n<\/tr>\n<tr>\n<td>A13-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/13-04FinalReport-Financial.pdf\">Independent Auditor\u2019s Report of FMC\u2019s FY 2012 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A13-04A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A13-04A-Letter.pdf\">FY 2012 Financial Statement Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"https:\/\/www.fmc.gov\/wp-content\/uploads\/2019\/04\/IPERA2013.pdf\">Improper Payments Compliance Report, FY 2012<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2012 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2012\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>A12-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A12-01_FinancialStatements.pdf\">FMC\u2019s FY 2011 Audited Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A12-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A12-02_FISMA_Report.pdf\">FMC\u2019s FY 2011 Implementation of FISMA<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR12-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR12-01_Final_Report.pdf\">Review of the BOE\u2019s Compliance Audit Program<\/a><\/td>\n<\/tr>\n<tr>\n<td>A12-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/12-01A_Final_Report.pdf\">FY 2011 Financial Statements Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR12-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR12-02_Final_Report.pdf\">FMC Controls Over the Procurement, Lease and Use of the Agency’s Vehicle<\/a><\/td>\n<\/tr>\n<tr>\n<td>N\/A<\/td>\n<td><a href=\"https:\/\/www.fmc.gov\/wp-content\/uploads\/2019\/04\/IPERAReporting2012.pdf\">Improper Payments Compliance Report, FY 2011<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2011 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2011\u00a0Reports<\/h3>\n<table>\n<tbody>\n<tr>\n<th width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<tr>\n<td>OR11-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR11-02_Report.pdf\">Review of the FMC OTI Financial Responsibility Program<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR11-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR11-01Report.pdf\" target=\"_blank\" rel=\"noopener\">Review of the Office of CADRS Processing of Informal Dockets<\/a><\/td>\n<\/tr>\n<tr>\n<td>A11-02A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/11-02AReport.pdf\" target=\"_blank\" rel=\"noopener\">FY 2010 Financial Statements Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>A11-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/A11-02_Report.pdf\" target=\"_blank\" rel=\"noopener\">FMC\u2019s FY 2010 Audited Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A11-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/11-01AReport.pdf\" target=\"_blank\" rel=\"noopener\">Review of the FMC\u2019s FY 2010 Privacy and Data Protection<\/a><\/td>\n<\/tr>\n<tr>\n<td>A11-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A11-01.pdf\" target=\"_blank\" rel=\"noopener\">Independent Evaluation of FMC\u2019s FY 2010 FISMA<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2010 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2010\u00a0Reports<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>OR10-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR10-04_Report.pdf\">OIG User Satisfaction Survey of the Office of\u00a0Information Technology Helpdesk<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR10-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR10-03_UserFeeCalculations2.pdf\">Review of FMC’s User Fee Calculations<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR10-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_OR10-02.pdf\">Best Practices for Time and Attendance Implementation<\/a><\/td>\n<\/tr>\n<tr>\n<td>A10-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY2009AuditedFinancialStatements.pdf\">FY 2009 Audited Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A10-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY2009ManagementLettertotheFinancialStatements.pdf\">FY2009 Management Letter to the Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR10-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/ReviewofContractMonitoringintheOfficeofIT.pdf\">Review of Contract Monitoring in the Office of IT<\/a><\/td>\n<\/tr>\n<tr>\n<td>A10-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY2009ImplementationofFISMA.pdf\">FY 2009 Implementation of FISMA<\/a><\/td>\n<\/tr>\n<tr>\n<td>A10-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OversightofDocumentScanningServices.pdf\">Oversight of Document Scanning Services<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2009 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2009\u00a0Reports<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A09-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY_08_Audited_Financial_Statements_09-01.pdf\">FY 2008 Audited Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-01A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_09-01A.pdf\">FY 2008 Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR09-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_OR09-01.pdf\">Inspection of the Agency’s Checkout Process<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A09-02.pdf\">Review of BOE Time & Attendance Practices<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A09-03.pdf\">Review of OGC Time & Attendance Practices<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A09-04.pdf\">Review of BCL Time & Attendance Practices<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-05<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_A09-05.pdf\">Review of OS Time & Attendance Practices<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-06<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A09-06.pdf\">Review of BTA Time & Attendance Practices<\/a><\/td>\n<\/tr>\n<tr>\n<td>A09-07<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A09-07.pdf\">Review of CADRS Time & Attendance Practices<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2008 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2008\u00a0Reports<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A08-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_08-01.pdf\">Review of Implementation FISMA FY 2007<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FY_07_Audited_Financial_Statements_08-02.pdf\">FY 2007 Audited Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-02A<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/08-02A_Final_Report.pdf\">FY 2007 Management Letter<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-03<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/08-03_Final_Report.pdf\">Audit of Agency’s Telephone Service<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_A08-04.pdf\">Presidential Appointee Furniture Purchases<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-05<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_A08-05.pdf\">Blackberry Communication Devices<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-06<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_A08-06.pdf\">Budget Execution Processes and Policies FY 2007<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-07<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_A08-07.pdf\">Review of Implementation FISMA FY 2008<\/a><\/td>\n<\/tr>\n<tr>\n<td>A08-08<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Report_A08-08.pdf\">Privacy and Data Protection Evaluation Report<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2007 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2007\u00a0Reports<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A07-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/07-01_Final_Report-A07-01.pdf\">Audit of FY 2006 Financial Statements<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR07-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR07-01.pdf\">FY 2006 FISMA Follow-up<\/a><\/td>\n<\/tr>\n<tr>\n<td>A07-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Audit_Report-A07-02.pdf\">Audit of Contracts<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR07-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR07-02.pdf\">Data Accuracy of FMC’s FY 2006 PAR<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-fancy su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>Fiscal Year 2006 Reports<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3>Fiscal Year 2006\u00a0Reports<\/h3>\n<table>\n<thead>\n<tr>\n<th scope=\"col\" width=\"15%\">Report No.<\/th>\n<th scope=\"col\" width=\"85%\">Report Title<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>A06-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A06-01.pdf\">Audit of Data Accuracy of Bureau of Enforcement’s Tracking System<\/a><\/td>\n<\/tr>\n<tr>\n<td>OR06-01<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OR-06-01.pdf\">Privacy Data on Leave Request Forms<\/a><\/td>\n<\/tr>\n<tr>\n<td>A06-02<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/OIG_Final_Report_A06-02.pdf\">Audit of Payroll Processing Transactions<\/a><\/td>\n<\/tr>\n<tr>\n<td>A06-04<\/td>\n<td><a href=\"\/wp-content\/uploads\/2019\/04\/FISMA2006.pdf\">FISMA Transmittal For FY 2006<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n<h2>Audit and Review Process<\/h2>\n<p>The auditor may review, analyze, and verify agency records and obtain information by interviews, questionnaires, and physical inspections.<\/p>\n<p>This process includes these steps:<\/p>\n<ul>\n<li>Written notification followed by an entrance meeting with FMC managers before the audit begins<\/li>\n<li>Audit fieldwork<\/li>\n<li>An exit meeting with management to discuss the audit results<\/li>\n<li>A draft audit report to FMC management for comment<\/li>\n<li>A final audit report presenting the results of the audit along with applicable findings and recommendations<\/li>\n<li>A management decision after an evaluation of the audit findings and recommendations<\/li>\n<li>The final action taken to resolve the audit findings and recommendations<\/li>\n<\/ul>\n<p>Audits are selected based on a number of factors, including:<\/p>\n<ul>\n<li>Statutory requirements<\/li>\n<li>Importance of the activity on Agency mission and strategic objectives<\/li>\n<li>Agency staff comments regarding observed weaknesses, perceived vulnerabilities, or inefficiencies<\/li>\n<li>Complaints from individuals outside the agency, including Congress, the media, and the public<\/li>\n<\/ul>\n<p>The OIG performs its audits in accordance with\u00a0<a href=\"https:\/\/www.gao.gov\/products\/gao-18-568g\">Government Auditing Standards<\/a>.<\/p>\n<h3>Duty to Cooperate with the OIG Auditor<\/h3>\n<p>FMC employees have a duty to cooperate in audits conducted by the OIG and to respond to questions asked by an OIG auditor.<\/p>\n<h3>Employee Rights\u00a0—\u00a0Protection from Reprisal or Retaliation<\/h3>\n<p>Per the\u00a0<a href=\"https:\/\/ignet.gov\/content\/inspector-general-act-1978\">Inspector General Act of 1978, as amended<\/a>\u00a0and the\u00a0<a href=\"https:\/\/www.fmc.gov\/wp-content\/uploads\/2018\/10\/Whistleblower2012.pdf\">whistleblower protections<\/a>, 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.<\/p>\n<h3>Reporting<\/h3>\n<p>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\u00a0<a href=\"mailto:oig@fmc.gov\">oig@fmc.gov<\/a>\u00a0and be sure to provide us with your email address.<\/p>\n<p> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 A24-01A FMC\u2019s FY 2023 Financial... <a class=\"read-more\" href=\"\/about-the-fmc\/bureaus-offices\/office-of-inspector-general\/oig-audits-evaluations-and-reviews\/\">Read More »<\/a><\/p>\n","protected":false},"author":7,"featured_media":0,"parent":2097,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/pages\/2142"}],"collection":[{"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/comments?post=2142"}],"version-history":[{"count":41,"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/pages\/2142\/revisions"}],"predecessor-version":[{"id":8084,"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/pages\/2142\/revisions\/8084"}],"up":[{"embeddable":true,"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/pages\/2097"}],"wp:attachment":[{"href":"https:\/\/www.fmc.gov\/wp-json\/wp\/v2\/media?parent=2142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}