The National Endowment for the Humanities (NEH) Office of Inspector General (OIG) reviewed established policies and procedures for the audit function of U.S. AbilityOne (AbilityOne) OIG in effect at September 30, 2024. Based on our review, the established policies and procedures for the audit function at September 30, 2024, were current and consistent with applicable professional standards, as stated.
In addition to reviewing established policies and procedures for the audit function of AbilityOne OIG, we applied certain limited procedures in accordance with guidance established by the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of Audit Organizations of Federal Offices of Inspector General related to AbilityOne OIG’s monitoring of generally accepted government auditing standards (GAGAS) engagements performed by Independent Public Accountants (IPAs) under contract where the IPA served as the auditor. It should be noted that monitoring of GAGAS engagements performed by IPAs is not an audit; therefore, it is not subject to the requirements of Government Auditing Standards. The purpose of our limited procedures was to determine whether AbilityOne OIG had controls in place to ensure that IPAs performed contracted work in accordance with professional standards. We conclude that AbilityOne OIG has such controls in place.
Our objective was not to express an opinion; accordingly, we do not express an opinion on AbilityOne OIG’s monitoring of work performed by IPAs.
