Federal Reports

OIG issued this report to consolidate its unresolved investigations-derived recommendations into a single resource for FCC, and to inform critical stakeholders of the threats to program integrity identified by FCC OIG’s investigative work. 

The Smithsonian Institution Office of Inspector General reviewed the system of quality control for the audit organization of the National Credit Union Administration Office of the Inspector General (NCUA OIG) in effect for the year ending September 30, 2024. A system of quality control encompasses NCUA OIG’s organizational structure and the policies adopted and procedures established to provide reasonable assurance of conforming in all material respects with Government Auditing Standards and applicable legal and regulatory requirements. The elements of quality control are described in Government Auditing
Standards. The Smithsonian Institution OIG opined that the system of quality control for the audit organization of NCUA OIG in effect for the year ending September 30, 2024, has been suitably designed to provide NCUA OIG with reasonable assurance of performing and reporting in conformity with applicable professional standards and applicable legal and regulatory requirements in all material respects. Audit organizations can receive a rating of pass, pass with deficiencies, or fail. NCUA OIG has received an External Peer Review rating of pass.