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Download th e original attachment Page 1 Office of Inspector General Annual Audit Plan FY 2009 Page 2 1 OFFICE OF INSPECTOR GENERAL Audit Unit Overview The Peace Corps' OIG Audit Unit focuses primarily on the Agency's programs, financial and administrative operations, and personnel that support the Peace Corps' mission and its Volunteers serving around the world. We accomplish this through audits of the Agency's field activities at overseas posts and its administrative support functions at headquarters and domestic recruiting offices. Although certain audits may require a team effort, most audit engagements are conducted by a single auditor under the direction and guidance of the Assistant Inspector General for Audit. For some highly technical audits, we also contract with independent auditing firms and engage individual experts. Further, we are charged with the responsibility of assisting with Peace Corps Hotline investigations requiring audit expertise and specific skill sets. Our audit work typically examines Agency operational effectiveness and financial management. Audit objectives are designed to assess whether good management practices are being followed, assets are adequately safeguarded, managers are properly accounting for assigned resources, and operations are being carried out in compliance with applicable Peace Corps policy and federal laws and regulations. The audits are performed in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States. Audit staff also performs additional related activities in support of the overall Peace Corps OIG charter: · Audit Technical Assistance. The Audit Unit provides technical assistance to Peace Corps managers on issues related to financial and administrative policies, procedures, and effective internal controls. For example, audit staff participates in the Agency's Senior Assessment Team to provide advice and assistance to management related to remediation of OIG and external audit findings. · Investigation Assistance. The Audit Unit assists the Investigative Unit on auditing aspects of investigative matters or performs joint reviews as needed. Page 3 2 · Overseas Staff Training. The OIG Audit Unit conducts training sessions to support the training of overseas staff. These sessions provide an overview of OIG operations, preparing for an audit, and best practices identified during audits. FY 2009 Overseas Audits Our goal is to conduct an audit of every overseas post once every five years. In developing our overseas post review schedule, sites are researched with help from regional and other headquarters staff. In our selection of posts or other Agency functions for review, we consider primarily three factors: · Requests from Agency managers, including country directors, for an audit.

· The length of time since a prior audit was conducted. · Conditions that we uncover or that are brought to our attention by Volunteers, Trainees, or staff, either directly or through surveys, that suggest that an audit is warranted to safeguard the Agency; to identify and determine fraud, waste, and abuse; or to assure the health and safety of Volunteers and staff. In addition to these three primary criteria, additional factors that may influence selection of posts or programs for review include: · Size of the post or program in terms of budget, number of Volunteers, and other committed resources; · Likelihood of contributing to increased efficiency or operating effectiveness; · Vulnerability of the program or operation to fraud, waste, abuse, or criminal acts; · New or changed conditions affecting the program or operation; · Significance to the Peace Corps mission; and · A new country entry. Based on the criteria mentioned above, we intend to conduct audits of the following posts in FY 2009 with the indicated approximate timeframes: Page 4 3 Africa Intended Timeframe Tanzania January ± February 2009 Cape Verde April ± May 2009 Togo April ± May 2009 Burkina Faso June ± August 2009 Malawi September- October 2009 Kenya September ± October 2009 Mali September ± October 2009 EMA Intended Timeframe Moldova April ± May 2009 Bulgaria June ± August 2009 Mongolia June ± August 2009 Romania September ± October 2009 IAP Intended Timeframe Nicaragua January ± February 2009 Suriname January ± February 2009 Paraguay June ± August 2009 Follow-up Audits We also intend to conduct follow-up audits at several posts. The purpose of these audits is to verify the status of recommendations from our prior audit reports. Follow-up audits are generally performed one

or two years after completion of the audits. Selection of follow-up audits is based on various factors including number and/or significance of findings. We attempt, if possible, to conduct follow-up audits as part of a trip to audit another post, or as a cluster of follow-up audits, for efficiency and cost reasons. We intend to conduct follow-up audits of the following posts in FY 2009 with the indicated approximate timeframes: Africa Intended Timeframe Uganda January ± February 2009 Senegal April ± May 2009 EMA Intended Timeframe Thailand June ± August 2009 Ukraine June ± August 2009 IAP Intended Timeframe Eastern Caribbean March ± April 2009 Costa Rica March ± April 2009 Page 5 4 Legislatively Mandated Audit Work In addition to the audits of overseas posts, we plan to conduct the following efforts: · Audit of Peace Corps FY 2009 Financial Statements. The Accountability of Tax Dollars Act of 2002 mandates that the Peace Corps subject its financial statements for audit. OIG contracts with an independent public accounting (IPA) firm to perform the annual audit of the Agency's financial statements. To fulfill our responsibilities we monitor the IPA's work to ensure that it is of acceptable quality, in compliance with Federal law and applicable industry standards, and is completed within the OMB-established milestones. · Review of the Peace Corps Information Security Program. We are also responsible for meeting specific requirements set out by the Federal Information Security Management Act. These requirements include performing reviews of the Peace Corps' information systems security program and reporting related selected data to the Office of Management and Budget annually. Special Emphasis Programs · President's Emergency Plan for AIDS Relief (PEPFAR) Audit Procedures. In connection with our post visits to perform audits or follow-up audits, our audit unit intends to perform additional auditing procedures at certain posts receiving PEPFAR funding. We intend to perform PEPFAR-related auditing procedures at the following posts in conjunction with other audit work during the indicated approximate timeframes: Africa Intended Timeframe Tanzania January ± February 2009 Uganda January ± February 2009 Kenya

September ± October 2009 Malawi September ± October 2009 EMA Intended Timeframe Ukraine June ± August 2009 IAP Intended Timeframe Eastern Caribbean March ± April 2009 Nicaragua January ± February 2009 Page 6 5 Headquarters and Domestic Operations We intend to initiate or complete four audits of headquarters and domestic activities or operations. Two audits (Purchase Cards and Telecommunications Management) begun during FY 2008 will be completed during FY 2009. Headquarters Intended Timeframe Purchase Cards September ± December 2008 Selected Procurement Policies and Procedures December 2008 ± February 2009 A Regional Recruitment Center (TBD) September ± October 2009 Telecommunications Management To be determined Questions or concerns regarding this plan should be directed to Gerald P. Montoya, Assistant Inspector General for Audit, (202) 692-2907, email: gmontoya@peacecorps.gov X

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