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AFMD-85-36 1 (1985-02-05)

handle is hein.gao/gaobabnot0001 and id is 1 raw text is:                          11w 1


                     UNITED STATES GENERAL ACCOUNTING OFFICE
                            WASHINGTON, D.C. 20548


ACOUWIN* AMD PPINANCIA.
  MANAGuMFD I V0ESION

    B-217594                                         FEBRUARY 5,1985

    The Honorable William V. Roth, Jr.
    Chairman, Committee on Governmental
      Affairs
    United States Senate

    Dear Mr. Chairman:

         Subject: Review Groups Not Located in the Offices of
                   Statutory Inspectors General (GAO/AFMD-85-36)

         On May 21, 1984, you asked us to conduct a study of the 19
    federal agencies that currently have statutory inspectors general
    (IGs) to see if management review offices are interfering with or
    duplicating the work of the IGs. You noted that in enacting the
    Inspector General Act of 1978, the Congress intended to centralize
    and coordinate all of the audit and investigative activities into
    independent offices of inspector general (OIGs) in order to
    strengthen auditing capabilities, provide for better compliance
    with audit and investigative standards, and provide greater assur-
    ance that the Congress and agency top management are regularly in-
    formed of important management problems.

         With the agreement of Committee staff, we concentrated our
    survey efforts in two agencies--the General Services Administration
    (GSA) and the Department of Health and Human Services (HHS). GSA
    was selected because you asked us to pay special attention to that
    agency. HHS was selected because our preliminary information indi-
    cated that a significant number of employees outside the OIG were
    involved in audit and investigative activities.

         To identify potential audit and investigative groups at GSA
    and HHS, we reviewed organizational listings and mission and func-
    tion statements, and interviewed officials responsible for carrying
    out evaluation functions similar to audits and investigations. We
    also talked with OIG officials and officials in the groups outside
    the IG's office regarding coordination of their respective evalua-
    tive efforts. This review was conducted in accordance with gen-
    erally accepted government auditing standards. While we did not
    obtain official agency comments, we discussed the results of our
    review with responsible agency officials and incorporated their
    comments where appropriate.



                                              126174(911045)

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