This final report documents the results of our audit on the effectiveness of the National Oceanic and Atmospheric Administration’s (NOAA’s) unliquidated obligation (ULO) review policies and procedures developed since our OIG audit report issued in June 2013 (OIG-13-026-A). In our 2013 report, we concluded that Department-wide controls over the management of ULOs needed strengthening. We also concluded that effective management of outstanding obligation balances allows bureaus to review and deobligate unneeded funds, promoting a better use of federal resources. Our objective for the current audit was to evaluate the effectiveness of NOAA obligation and deobligation practices, as well as review policies and procedures that were implemented, since our June 2013 audit report.
Report File
Date Issued
Submitting OIG
Department of Commerce OIG
Other Participating OIGs
Department of Commerce OIG
Agencies Reviewed/Investigated
Department of Commerce
Components
National Oceanic and Atmospheric Administration
Report Number
OIG-17-014-A
Report Description
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
3
Questioned Costs
$0
Funds for Better Use
$7,826,586
