Inspectors General: Action Needed to Strengthen OIGs at Designated
Federal Entities (Letter Report, 11/30/93, GAO/AIMD-94-39).

The 34 federal entities designated by a 1988 law have made progress in
establishing offices of inspectors general (IG) during the past three
years.  The IGs have established policies and procedures for doing
independent audits and investigations; have developed working
relationships with their entity heads; and have reported potential
recoveries, cost efficiencies, civil fines, and forfeitures from their
audits and investigations.   Several problems did arise during the
implementation, however.  GAO found that seven IGs were supervised by
officials other than their entity heads, which is prohibited by law.  In
14 of the 16 entities whose budget processes GAO reviewed, entity
officials who competed with the IGs for resources--and whose programs
and operations were subject to IG audits or investigations--made
decisions affecting the IGs' budgets.  Two entity heads did not
adequately disclose the reasons for dismissing or transferring their IGs
in their required written notification to Congress.  GAO also discusses
the ability of the IGs to ensure audit coverage of entity programs and
operations, especially through the development and use of strategic
plans.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  AIMD-94-39
     TITLE:  Inspectors General: Action Needed to Strengthen OIGs at 
             Designated Federal Entities
      DATE:  11/30/93
   SUBJECT:  Inspectors General
             Federal agency reorganization
             Auditing systems
             Internal audits
             Internal controls
             Auditing procedures
             Internal auditors
             Human resources utilization
             Audit oversight
             Investigations into federal agencies

             
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