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Social Security: A-15-02-12046

Social Security: A-15-02-12046

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Published by: Social Security on Jan 29, 2008
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05/08/2014

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OFFICE OFTHE INSPECTOR GENERALSOCIAL SECURITY ADMINISTRATION
STATUS OF THESOCIAL SECURITY ADMINISTRATION’SIMPLEMENTATION OF FISCAL YEAR 2000MANAGEMENT LETTER ISSUESSeptember 2002A-15-02-12046
 
Mission
We improve SSA programs and operations and protect them against fraud, waste,and abuse by conducting independent and objective audits, evaluations, andinvestigations. We provide timely, useful, and reliable information and advice toAdministration officials, the Congress, and the public.
Authority
The Inspector General Act created independent audit and investigative units,called the Office of Inspector General (OIG). The mission of the OIG, as spelledout in the Act, is to:
m
Conduct and supervise independent and objective audits andinvestigations relating to agency programs and operations.
m
Promote economy, effectiveness, and efficiency within the agency.
m
Prevent and detect fraud, waste, and abuse in agency programs andoperations.
m
Review and make recommendations regarding existing and proposedlegislation and regulations relating to agency programs and operations.
m
Keep the agency head and the Congress fully and currently informed of problems in agency programs and operations.To ensure objectivity, the IG Act empowers the IG with:
m
Independence to determine what reviews to perform.
m
Access to all information necessary for the reviews.
m
Authority to publish findings and recommendations based on the reviews.
Vision
By conducting independent and objective audits, investigations, and evaluations,we are agents of positive change striving for continuous improvement in theSocial Security Administration's programs, operations, and management and inour own office.
 
SOCIAL SECURITY 
MEMORANDUM
 
Date
:September 20, 2002
Refer To:To:
The Commissioner 
From
:
Inspector General
Subject:
Status of the Social Security Administration’s Implementation of Fiscal Year 2000Management Letter Issues (A-15-02-12046)
OBJECTIVE
This is a follow-up audit to the PricewaterhouseCoopers LLP (PwC), “FY 2000Management Letter – Part 2, Recommendations to Improve Management Controls andOperations Resulting from the Fiscal Year 2000 Financial Statement Audit,” datedNovember 30, 2000. The objective of this follow-up audit was to determine the statusof corrective action on selected findings and recommendations in the managementletter referred to above.
BACKGROUND
In Fiscal Year (FY) 2000, PwC, an independent Certified Public Accounting firm,performed an audit of the consolidated financial statements of the Social SecurityAdministration (SSA) as of and for the year ending September 30, 2000. PwC issuedits Report of Independent Accountants, dated November 30, 2000, which is included inSSA’s Performance and Accountability Report for FY 2000. The Office of the Inspector General (OIG) monitored the work of PwC.The primary objectives of the financial statement audit were to:
·
 Give an opinion on the SSA financial statements as of and for the year endingSeptember 30, 2000, including the related notes.
·
 Give an opinion as to whether SSA management’s assertion about the effectivenessof its internal control was fairly stated.
·
 Issue a report on SSA’s compliance with applicable laws and regulations.
·
 Determine whether any material inconsistency was found between the financialstatements and the accompanying overview and supplemental information(including performance measures), and PwC’s understanding of relevant internalcontrol for the reported performance measures, its determination as to whether theyhad been placed in operation, and its assessment of the related control risk. 

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