Term
Government Accountability Office
GAO
called
"congressional watchdog" |
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Definition
| The _____ is an independent, nonpartisan agency that works for Congress, and investigates how the federal government spends taxpayer dollars. |
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Term
to support the Congress in meeting its constitutional responsibilities
&
to help improve the performance and ensure the accountability of the federal government
for the benefit of the American people |
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Definition
| What is the mission of the U.S. Government Accountability Office (GAO)? |
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Term
| Inspector General Act of 1978 |
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Definition
| What law requires the Federal Inspector General (DoDIG) to comply with the Comptroller General (Comp Gen) standards for audits? |
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Term
| promote integrity, accountability, and improvement of DoD personnel, programs and operations to support the Departments mission & serve the Public interest |
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Definition
| What is the misison of the DoD Inspector General (DoDIG)? |
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Term
Central Directed Audit (CDA)
AFAAs principal means |
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Definition
| The _____ is a means of assessing activities that represent significant Air Force investment and has substantial impact on Air Force operational capabilities. |
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Term
determining whether management implemented corrective actions in response to recommendations
&
actions corrected the previously reported conditions |
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Definition
| What is the purpose of follow-up audits? |
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Term
| audit manager initially performs the audit planning phase |
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Definition
| What activities are accomplished during the Centrally Directed Audit (CDA) process? |
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Term
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Definition
| Who acts as a liaison between management and the Air Force Audit Agency (AFAA) to monitor audit projects and report processing? |
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Term
- Management
- Audit Officials |
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Definition
| Who are the key players that must try to resolve any non-concurrences (disagreements) at the base level? |
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Term
Potential Monetary Benefits
PMB |
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Definition
| The ______ are benefits that can be reasonably measured and expressed as a dollar value and are anticipated to accrue to the Air Force as a result of implementing audit recommendations. |
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Term
"funds put to better use"
or
"questioned cost" |
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Definition
| When determining PMB results from internal audits, what term describes the resources that could be used more efficiently and economically if management takes action to implement the recommendations made by the auditor? |
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Term
| When management, in a management decision, sustains or agrees a "questioned cost" should not be charged to the government. |
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Definition
| Describe disallowed cost. |
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Term
- follow-up process begins after the "final" report of audit (ROA)
- requires tracking of open audit recommendations until they are closed |
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Definition
| Describe the base-level follow-up of audit finding. |
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Term
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Definition
| Who ensures "management" takes agreed-on corrective actions on all audit reports to eliminate deficiencies? |
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Term
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Definition
| What unit or agency reviews management responses to ensure the responses are accurate and timely? |
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Term
1. Auditing agency operations to determine whether federal funds are being spent efficiently and effectively
2. Investigating allegations of illegal and improper activities
3. Reporting on how well government programs and policies are meeting their objectives
4. Performing policy analyses and outlining options for congressional consideration
5. Issuing legal decisions and opinions, such as bid protest rulings and reports on agency rules |
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Definition
| GAO supports congressional oversight by doing what functions? |
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