[Fiscal Year 2002 Audit Work Plan (No. 01-W-01)]
[From the U.S. Government Printing Office, www.gpo.gov]

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Date:  November 21, 2001

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U.S. Department of the Interior
Office of Inspector General

Title:  Fiscal Year 2002 Audit Work Plan (No. 01-W-01)


How to Report Fraud, Waste, and Abuse

Fraud, waste and abuse in Government are the concern of everyone - OIG staff, DOI employees, and the general public.  We actively solicit allegations of any inefficient and wasteful practices, fraud, and abuse related to Departmental or insular area programs and operations.  You can report allegations to us by mail, phone, or the internet:

Mail:
U.S. Department of the Interior
Office of Inspector General
1849 C Street, N.W.
Mail Stop 5341-MIB
Washington, DC 20240

Phone:
24 - Hour Toll Free         800-424-5081
Washington Metro Area       202-208-5300
Hearing Impaired	          202-208-2420
Fax			          202-208-6023
Caribbean Regional Office   340-774-8300
Pacific Field Office	    671-647-6060


Internet:
www.oig.doi.gov/hotline--form.html

Mission.   The mission of the Office of Inspector General (OIG) is to promote excellence in the programs, operations, and management of the Department of the Interior (DOI). We accomplish our mission in part by objectively and independently assessing major issues and risks that directly impact, or could impact, the DOI's ability to carry out its programs and operations and by timely advising the Secretary, bureau officials, and the Congress of actions that should be taken to correct any problems or deficiencies.  In that respect, the value of our services is linked to identifying and focusing on the most important issues facing DOI.

This year, our Audit Work Plan reflects a significant shift of audit resources from financial statement audits required by the Chief Financial Officers Act to the other top management challenges facing DOI. This shift in emphasis was made possible when DOI implemented our recommendation to contract out the financial statement audit work, thus freeing up additional OIG audit resources for discretionary work. Our Audit Work Plan presents a balanced approached for addressing the diverse group of management challenges facing DOI.


OIG's annual Audit Work Plan is prepared to provide a framework for the focus of audit resources for the coming fiscal year.  The Plan includes mandatory, requested, and discretionary audits; evaluations; and followup reviews that address DOI's top management challenges, emerging issues, and key mission areas identified by DOI's strategic plan and Government Performance and Results Act (GPRA) performance goals.  The Plan is designed to be flexible and may be modified during the year to accommodate higher priority audits or other services requested by DOI, the Congress, or other OIG clients or identified by OIG.  

Mandatory and requested audits

Cost of Federal Wildland Fire Fighting, DOI
Oversight of Financial Statement Audits, DOI
Critical Infrastructure Assurance Initiative, DOI
Compliance with Government Information Security Reform Act, DOI
Information Systems Security, USGS
Implementation of the Government Performance and Results Act, DOI
OIA Compact Impact Funds, Guam
OIA Grants for Capital Improvement, CNMI and Guam
OIA Grants for Solid Waste and Wastewater Disposal Projects, VI
OIA Grants for Construction of Health Care Facilities, VI
OIA Grants for Hurricane Recovery, VI
Compliance with Tobacco Settlement Act, AS
Grants for Fish and Wildlife Restoration, FWS


Discretionary Audits, Evaluations, and Followup Reviews

California Bay-Delta Restoration Program (CALFED), BOR
Coal Inspection and Enforcement Program, BLM
National Indian Gaming Commission's Regulatory Activities
Implementation of Federal Activities Inventory Reform (FAIR) Act, DOI
Travel Card Program, DOI
Acquisition of Information Systems, DOI
Office of American Indian Trust, OS
Office of Indian Education Programs, BIA
Water Supply and Demand Analysis, BOR
Evaluation of National Park and Fish and Wildlife Foundations
Evaluation of Energy Conservation, DOI
Evaluation of Royalty-in-Kind Opportunities, MMS
Evaluation of Consistency of Conduct and Disciplinary Actions, DOI
Evaluation of Use of Procurement Suspension and Debarment Actions, DOI
Followup, Employee Housing Replacement Program, NPS
Followup, Policy for Pricing Water Converted to Municipal & Industrial Use, BOR
Followup, Funds Provided to the Lac Courte Oreilles for School Construction, BIA
Followup, Correction of Material Weaknesses, DOI


Corrective action plans being tracked by the Department show that certain material weaknesses are targeted for correction during fiscal years 2001 and 2002.  The material weaknesses, by bureau, are as follows:

Bureau of Reclamation
    -Irrigation of ineligible lands (2001)

Bureau of Indian Affairs
    -Inadequate facilities program 2001 BIA
    -Inadequate records management 2002 OST/BIA
    -Irrigation operations and maintenance 2002 BIA
    -Deficiencies in property management 2002 BIA
    -Inadequate acquisition management program 2002 BIA
    -Inadequate debt collection 2002 BIA 

Bureau of Land Management
    -Management and oversight of the land exchange process 2001 BLM
    -Insufficient safety management program 2001 BLM
    -Inadequate range monitoring 2002 BLM

Minerals Management Service
    -Inadequate internal controls over accounting operations 2002 MMS

Acronyms

AS     American Samoa
BIA    Bureau of Indian Affairs
BLM    Bureau of Land Management
BOR    Bureau of Reclamation
CNMI   Commonwealth of Northern Marianna Islands
DOI    Department of the Interior
FWS    Fish and Wildlife Service
NPS    National Park Service
MMS    Minerals Management Service
OIG    Office of Inspector General
OS     Office of the Secretary
OIA    Office of Insular Affairs
USGS   U.S. Geological Survey
VI     Virgin Islands