USAID Is Responsive to SIGIR Recommendations
Abstract
The Office of Management and Budget (OMB) Circular A-50, Audit Followup, dated September 29, 1982, provides agency guidance for following up on and resolving audit findings and recommendations. The Circular states that the agency?s audit follow-up official has responsibility for ensuring that (1) systems of audit follow up, resolution, and corrective action are documented and in place, (2) timely responses are made to all audit reports, (3) disagreements are resolved, (4) corrective actions are actually taken, and (5) reporting requirements are met. OMB Circular A-50 and the Inspector General Act also provide the guidance and requirements for agency responses and follow up to audit reports. The Circular states that responses to audit reports are written comments by agency officials indicating agreement or disagreement on reported findings and recommendations. Comments indicating agreement on final reports shall include planned corrective actions and, where appropriate, dates for achieving actions. Comments indicating disagreement shall explain fully the reasons for disagreement. The Inspector General Act defines other terms and requirements used in the audit follow-up process. For example the term "management decision" is defined as "the evaluation by agency management of the findings and recommendations included in an audit report and the issuance of a final decision by management concerning its response to such findings and recommendations, including actions concluded to be necessary." The Act defines the term "final action" as "the completion of all actions that agency management has concluded, in its management decision, are necessary with respect to the findings and recommendations included in an audit report; and in the event that the management concludes no action is necessary, final action occurs when a management decision has been made."
Document Details
- Document Type
- Technical Report
- Publication Date
- Apr 22, 2011
- Accession Number
- ADA546243
Entities
People
- Allan Jones
- Bill Bedwell
- Glenn Furbish
- Robert Whiteley
Organizations
- Special Inspector General for Iraq Reconstruction