Independent Auditor's Report on the U.S. Department of State's Use of “Not Otherwise Classified” Budget Object Codes"

Date Issued

Monday, February 14, 2022

Submitting OIG

Department of State OIG

Other Participating OIGs

Department of State OIG

Agencies Reviewed/Investigated

Department of State

Components

Bureau of the Comptroller and Global Financial Services

Report Number

AUD-FM-22-21

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 1 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use	Additional Details
1	No	$0	$0
OIG recommends that the Bureau of the Comptroller and Global Financial Services develop and implement a methodology to periodically review and update the budget object codes (BOC) included in the Foreign Affairs Handbook (4 FAH-1 H-613). This methodology should include collaborating with other bureaus to assist in identifying BOCs that are not needed, new BOCs that bureaus believe would be beneficial, or changes to the definitions of existing BOCs.