2.2 Audit Suggestions. To assist in developing the Office of Inspector General (OIG) audit work plan, Service offices are canvassed on an annual basis for potential audit topics. The Department then evaluates all suggestions in accordance with 360 DM 3.4. Audit suggestions should include the following information:
A. Scope. State the specific aspects of the program, function, or activity that should be addressed; whether the concern is primarily with financial accountability, compliance, efficiency and economy of operations, effects or accomplishments, or some combination of these; and the specific organizational unit or geographic areas that should be emphasized.
B. Background. State why the audit is being suggested and any specific inquiries, studies, internal or external criticisms, or other reference material of which the auditors should be aware.
C. Timing. State if there is a date by which audit results are needed in order to facilitate impact on operations or management decisions.
D. Relations to Other Studies. State other reviews or related activities with which the audit efforts should be coordinated and the contact point for these other studies.
2.3 Audits of Service Grants. The Single Audit Act of l984 and OMB Circular A-128 established audit requirements for State and local governments and Indian tribal organizations that receive Federal assistance. These governments will use their own procedures to arrange for independent audits and to prescribe the scope of audits, provided the requirements of Circular A-128 are met.
2.4 Audits of Service Contracts. Contract audits are performed
by either the Office of Inspector General or, under reimbursable agreements,
by other Federal audit agencies assigned cognizance for the particular
contractor involved. Specific information may be found in 360 DM 3.6.