^tDsrx
* Q \
\X!
U.S. Environmental Protection Agency
Office of Inspector General
At a Glance
18-N-0219
July 9, 2018
Why We Did This Project
The U.S. Environmental
Protection Agency's (EPA's)
Office of Inspector General
(OIG) operates and maintains
a system of quality controls
designed to provide
reasonable assurance that
personnel performing audit or
evaluation functions comply
with all generally accepted
government auditing standards
(GAGAS) and established OIG
policies and procedures.
Quality assurance staff from
the OIG's Office of Audit and
Evaluation report annually on
systemic issues identified
during referencing and
compliance monitoring
reviews, and make
observations on compliance
with GAGAS and OIG policy.
This report addresses the
following EPA OIG goal:
• Contribute to improved
business practices and
accountability.
Quality Assurance Review of EPA OIG
Reports issued in Fiscal Year 2017
What We Found
Internal reviews of OIG reports issued in fiscal
year (FY) 2017 found that the reports complied
with GAGAS and substantially complied with all
OIG policies and procedures. The external
peer review also found that the OIG's system
of quality control was suitably designed and
complied with to provide the EPA OIG with
reasonable assurance of performing and
reporting audits in conformity with GAGAS.
OIG audit reports issued in
FY 2017 demonstrated high
levels of compliance with
OIG quality assurance
procedures and received
average compliance scores
of nearly 94 percent. Issues
identified in FY 2016 have
been addressed.
OIG offices took actions during FY 2017 to address issues identified in the
quality assurance report for FY 2016 reports. For example, a review of FY 2017
reports found that teams are generally holding regular meetings with the
agency to provide updates on audits. Teams have also increased their
compliance with requirements related to the project guide and improved the
quality of indexing. Further, the results of the peer review of the EPA OIG
conducted by the Department of Defense OIG did not identify concerns in any
of these areas. The compliance monitoring and peer review results
demonstrate a high level of compliance with GAGAS and OIG procedures.
The FY 2017 compliance monitoring reviews indicated one systemic issue:
some assignments exceeded estimated staff and calendar days, and revisions
to estimated milestones were not always approved and documented. For
example, six of the 47 reports reviewed exceeded the approved estimated staff
days by more than 30 percent. GAGAS identifies timeliness as one of the
seven report quality elements. When reports are not timely, their relevance and
usefulness can be diminished.
Recommendation for Improvement
We recommend that the Assistant Inspector General for Audit and Evaluation
take action to have the OIG's Project Management Handbook updated to clarify
(a) what key information regarding assignment calendar days and staff days
must be approved, (b) when revisions are needed to the key information,
(c) who can approve revisions to key information, and (d) how key information
and revisions are to be documented.
Send all inquiries to our public
affairs office at (202) 566-2391
or visit www.epa.gov/oia.
Listing of OIG reports.
Assistant Inspector General Response
The Assistant Inspector General for Audit and Evaluation agreed with the
findings and recommendation, and indicated revisions to the Project
Management Handbook will be completed by September 30, 2018.

-------