The Audit and Assurance (A&A) Staff plans, performs, and oversees reviews to determine compliance with Departmental and Federal policies and procedures. The staff performs external reviews (e.g., fee reviews), internal control reviews (e.g., A-123, IPIA), manages the financial audit resolution and remediation programs, and oversees GAO and OIG audits conducted on the FS. The A&A staff are compromised of the four branches:
- GAO/OIG Audit Liaison Branch
- Resource Audit Branch
- Internal Quality Assurance Branch
- Financial Compliance and Oversight Branch
GAO/OIG Audit Liaison Branch
The GAO/OIG Liaison Staff manages and oversees all GAO and OIG audit activities conducted on the Forest Service. The staff is responsible for the preparation of management decision letters and statement-of-actions in response to audit reports; and ultimately the implementation and resolution of all audit recommendations. Primary responsibilities include:
- GAO Audit Liaison
- OIG Audit Liaison
- WO Audit Liaison for the Financial audit/reviews
- Reporting on Audits 1-year and older
- Management Challenges Reporting
Amy Faden (Klinedinst)
Resource Audit Branch - RAB
The Resource Audit Branch (RAB) performs a number of financial services such as but not limited to:
- Fee Reviews—a compliance review of revenue based fees where we confirm the reported revenue, the fee calculations and the payments.
- Financial Ability Determinations—a financial analysis to determine if a prospective “partner” has the financial wherewithal to purchase and operate a timber sale or business on National Forest System lands.
- Indirect Cost Rate Determinations—a determination of the correct percentage to reimburse “partner” for indirect costs incurred.
All inquiries related to the following activities should be directed to John Hernandez the RAB Branch Chief:
- Financial Ability Determinations (FAD)
- Negotiated Indirect Cost Rate Agreements (NICRA)
- Pricing Analysis
- Fee Reviews
Internal Quality Assurance Branch - IQA
The Internal Quality Assurance (IQA) Staff manages the agency's financial audit resolution and remediation programs, oversees development of management and legal representation letters, and contributes to the preparation of the financial components of the annual Performance and Accountability Report.
This staff is involved in a variety of reviews that are requested of the Forest Service, to include:
- Annual agency financial statement audit
- FMFIA/FFMIA (OIG/KPMG)
- Internal Control Risk Assessment
- PCMS Reviews
- Annual Assurance Statement
- IPIA (Improper Payments Information Act) review
Financial Compliance Oversight Branch - FCOB
The Financial Compliance Oversight Branch (FCOB) is Forest Service Cognizant over A-133 and subject matter expert on cost principles and uniform administrative requirements for grants and agreements.
Primary duties include:
- G&A Entity Reviews,
- Grazing Reviews
- A-133 Reviews
- SFFAS 30
- DRAA Monitoring
- Fire Reviews
- Recreational Reviews
- 2 CFR 200 Subject Matter Experts
Description of Services that A&A will provide:
Recreational Fee reviews, Grazing reviews, A133 compliance reviews, Grants and Agreements Performance Audits, Indirect Rates assessments, Purchase Card Reviews, Programmatic reviews for Financial Compliance, Internal Control Reviews, please put a request and this will start the action.
If you would like assistance from A&A please send a brief description of what type of work you need by email to: Audit_and_Assurance@ms.fs.fed.us and the appropriate Branch will respond.