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Audit of NARA's Compliance with the Federal Managers' Financial Integrity Act for FY15

Report Information

Date Issued
Report Number
17-AUD-03
Report Type
Audit
Description
NARA OIG audited the NARA's compliance with Circular A-123, FMFIA, and internal guidance related to internal controls. We also evaluated the system of internal controls for NARA program offices, the accuracy of NARA’s Fiscal Year (FY) 2015 FMFIA Assurance Statement, and supporting individual office assurance statements.
Joint Report
No
Agency Wide
No (location specific)
Questioned Costs
$0
Funds for Better Use
$0

Recommendations

NARA Executives ensure:  Results of monitoring and testing plans are achievable within the reporting timeframe.

The Archivist address outstanding recommendations from OIG Audit Report No. 13-01, including:  Revisiting his decision on the placement and role in the organization of the Chief Risk Officer.

NARA Executives ensure:  Monitoring and testing plans are sufficiently reported in the ICP Tool.

NARA Executives ensure:  All information is up-to-date and reflects the current control environment.

The Archivist implement or upgrade current internal control software or utilize other mechanisms to enhance and improve the agency’s ability to track and report on internal controls.

The Archivist ensure the MCOC tracks and manages all high-level risks.

NARA Executives identify, develop, and include in ICP reports measurable indicators to evaluate functions.

NARA Executives update NARA Directive 101 to include internal control responsibilities for each office.

The ICP Official develop and implement a consistent risk assessment process and format for risk ranking, analysis of effect or impact, and risk reporting.

The ICP Official review the ICP reports and make and document  any revisions necessary to the format to ensure all necessary information is obtained in the reports.