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

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Date Issued

Friday, November 4, 2016

Submitting OIG

National Archives and Records Administration OIG

Other Participating OIGs

National Archives and Records Administration OIG

Agencies Reviewed/Investigated

National Archives and Records Administration

Report Number

17-AUD-03

Report 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.

Report Type

Audit

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 8 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
2	Yes	$0	$0
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.
5b	Yes	$0	$0
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.
6a	Yes	$0	$0
NARA Executives ensure: Monitoring and testing plans are sufficiently reported in the ICP Tool.
6b	Yes	$0	$0
NARA Executives ensure: Results of monitoring and testing plans are achievable within the reporting timeframe.
6c	Yes	$0	$0
NARA Executives ensure: All information is up-to-date and reflects the current control environment.
7	Yes	$0	$0
NARA Executives identify, develop, and include in ICP reports measurable indicators to evaluate functions.
9	Yes	$0	$0
The ICP Official develop and implement a consistent risk assessment process and format for risk ranking, analysis of effect or impact, and risk reporting.
10	Yes	$0	$0
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.