OIG Audits and Reviews

To improve FMC management and effectiveness, the OIG conducts audits and reviews of agency programs and activities. In general, these activities involve an examination and analysis of FMC bureaus or offices, programs, or operations.

Current Reports

Report No.	Report Title
A24-01A	FMC’s FY 2023 Financial Statements Management Letter
A24-01	Independent Auditors’ Report of the FMC’s FY 2023 Financial Statements

Previous Reports

Fiscal Year 2023 Reports

Report No.	Report Title
A23-01	Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2022
A23-02	Independent Auditors’ Report of the FMC’s FY 2022 Financial Statements
N/A	Improper Payments Compliance Report, FY 2022
A23-03	Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2023
A23-04	Information Technology Vulnerability Audit, 2023 **For an accessible version of this report please contact oig@fmc.gov

Fiscal Year 2022 Reports

Report No.	Report Title
A22-01	DATA Act Audit, 2021
A22-02	Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2021
A22-03	Independent Auditors’ Report of the FMC’s FY 2021 Financial Statements
n/a	External Peer Review Report on the Federal Maritime Commission Office of Inspector General Audit Organization, 2022
n/a	Improper Payments Compliance Report, FY 2021

Fiscal Year 2021 Reports

Report No.	Report Title
A21-01	Independent Auditors’ Report of the FMC’s FY 2020 Financial Statements
A21-02	Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2020
N/A	Review of the FMC’s Compliance with Executive Order 13950 on Combating Race and Sex Stereotyping
N/A	Improper Payments Compliance Report, FY 2020

Fiscal Year 2020 Reports

Report No.	Report Title
A20-01	DATA Act Audit, 2019
A20-02	Independent Auditors’ Report of the FMC’s FY 2019 Financial Statements
A20-03	Audit of the FMC’s Compliance with the Federal Information Security Modernization Act FY 2019
N/A	Improper Payments Compliance Report, FY 2019

Fiscal Year 2019 Reports

Report No.	Report Title
A19-01	Independent Auditors’ Report of the FMC’s FY 2018 Financial Statements
A19-02	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2018
N/A	Improper Payments Compliance Report, FY 2019
N/A	External Peer Review Report on the Federal Maritime Commission Office of Inspector General Audit Organization, 2019
N/A	Improper Payments Compliance Report, FY 2018

Fiscal Year 2018 Reports

Report No.	Report Title
A18-01	Independent Auditors’ Report of the FMC’s FY 2017 Financial Statements
A18-02	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2017
A18-03	DATA Act Audit, 2017
A18-04	Evaluation of the FMC’s Information Technology Inventory
N/A	Improper Payments Compliance Report, FY 2017

Fiscal Year 2017 Reports

Report No.	Report Title
A17-01	Independent Auditors’ Report of the FMC’s FY 2016 Financial Statements
A17-02	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2016
N/A	Improper Payments Compliance Report, FY 2016

Fiscal Year 2016 Reports

Report No.	Report Title
A16-01	Independent Auditors’ Report of the FMC’s FY 2015 Financial Statements
A16-02	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2015
A16-03	DATA Act Readiness Review
N/A	Improper Payments Compliance Report, FY 2015

Fiscal Year 2015 Reports

Report No.	Report Title
A15-01	Independent Auditors’ Report of the FMC’s FY 2014 Financial Statements
A15-01A	Fiscal Year 2014 Financial Statement Management Letter
A15-02	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2014
A15-03	Evaluation of the FMC’s FY 2014 Privacy and Data Protection
A15-04	Workplace Evaluation Report
A15-05	Furniture Audit
N/A	Improper Payments Compliance Report, FY 2014

Fiscal Year 2014 Reports

Report No.	Report Title
A14-01	FMC’s FY 2013 Financial Statements
A14-01A	Final FY 2013 Financial Statements Management Letter
A14-02	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2013
N/A	Improper Payments Compliance Report, FY 2013

Fiscal Year 2013 Reports

Report No.	Report Title
A13-01	Audit of FMC’s Transit Benefit Program
A13-02	Evaluation of the FMC’s FY 2012 Privacy and Data Protection
A13-03	Evaluation of the FMC’s Compliance with the Federal Information Security Management Act FY 2012
A13-04	Independent Auditor’s Report of FMC’s FY 2012 Financial Statements
A13-04A	FY 2012 Financial Statement Management Letter
N/A	Improper Payments Compliance Report, FY 2012

Fiscal Year 2012 Reports

Report No.	Report Title
A12-01	FMC’s FY 2011 Audited Financial Statements
A12-02	FMC’s FY 2011 Implementation of FISMA
OR12-01	Review of the BOE’s Compliance Audit Program
A12-01A	FY 2011 Financial Statements Management Letter
OR12-02	FMC Controls Over the Procurement, Lease and Use of the Agency’s Vehicle
N/A	Improper Payments Compliance Report, FY 2011

Fiscal Year 2011 Reports

Report No.	Report Title
OR11-02	Review of the FMC OTI Financial Responsibility Program
OR11-01	Review of the Office of CADRS Processing of Informal Dockets
A11-02A	FY 2010 Financial Statements Management Letter
A11-02	FMC’s FY 2010 Audited Financial Statements
A11-01A	Review of the FMC’s FY 2010 Privacy and Data Protection
A11-01	Independent Evaluation of FMC’s FY 2010 FISMA

Fiscal Year 2010 Reports

Report No.	Report Title
OR10-04	OIG User Satisfaction Survey of the Office of Information Technology Helpdesk
OR10-03	Review of FMC’s User Fee Calculations
OR10-02	Best Practices for Time and Attendance Implementation
A10-01	FY 2009 Audited Financial Statements
A10-01A	FY2009 Management Letter to the Financial Statements
OR10-01	Review of Contract Monitoring in the Office of IT
A10-02	FY 2009 Implementation of FISMA
A10-03	Oversight of Document Scanning Services

Fiscal Year 2009 Reports

Report No.	Report Title
A09-01	FY 2008 Audited Financial Statements
A09-01A	FY 2008 Management Letter
OR09-01	Inspection of the Agency’s Checkout Process
A09-02	Review of BOE Time & Attendance Practices
A09-03	Review of OGC Time & Attendance Practices
A09-04	Review of BCL Time & Attendance Practices
A09-05	Review of OS Time & Attendance Practices
A09-06	Review of BTA Time & Attendance Practices
A09-07	Review of CADRS Time & Attendance Practices

Fiscal Year 2008 Reports

Report No.	Report Title
A08-01	Review of Implementation FISMA FY 2007
A08-02	FY 2007 Audited Financial Statements
A08-02A	FY 2007 Management Letter
A08-03	Audit of Agency’s Telephone Service
A08-04	Presidential Appointee Furniture Purchases
A08-05	Blackberry Communication Devices
A08-06	Budget Execution Processes and Policies FY 2007
A08-07	Review of Implementation FISMA FY 2008
A08-08	Privacy and Data Protection Evaluation Report

Fiscal Year 2007 Reports

Report No.	Report Title
A07-01	Audit of FY 2006 Financial Statements
OR07-01	FY 2006 FISMA Follow-up
A07-02	Audit of Contracts
OR07-02	Data Accuracy of FMC’s FY 2006 PAR

Fiscal Year 2006 Reports

Report No.	Report Title
A06-01	Audit of Data Accuracy of Bureau of Enforcement’s Tracking System
OR06-01	Privacy Data on Leave Request Forms
A06-02	Audit of Payroll Processing Transactions
A06-04	FISMA Transmittal For FY 2006

Audit and Review Process

The auditor may review, analyze, and verify agency records and obtain information by interviews, questionnaires, and physical inspections.

This process includes these steps:

Written notification followed by an entrance meeting with FMC managers before the audit begins
Audit fieldwork
An exit meeting with management to discuss the audit results
A draft audit report to FMC management for comment
A final audit report presenting the results of the audit along with applicable findings and recommendations
A management decision after an evaluation of the audit findings and recommendations
The final action taken to resolve the audit findings and recommendations

Audits are selected based on a number of factors, including:

Statutory requirements
Importance of the activity on Agency mission and strategic objectives
Agency staff comments regarding observed weaknesses, perceived vulnerabilities, or inefficiencies
Complaints from individuals outside the agency, including Congress, the media, and the public

The OIG performs its audits in accordance with Government Auditing Standards.

Duty to Cooperate with the OIG Auditor

FMC employees have a duty to cooperate in audits conducted by the OIG and to respond to questions asked by an OIG auditor.

Employee Rights — Protection from Reprisal or Retaliation

Per the Inspector General Act of 1978, as amended and the whistleblower protections, no one may retaliate, or seek revenge against an employee or engage in any act of reprisal based upon the employee complaining to or cooperating with the OIG.

Reporting

Final audit reports are generally provided to the Commission and management officials responsible for implementing the recommendation(s). All OIG audits and reviews are posted on the OIG’s webpage and can be downloaded. If you wish to receive electronic or hard copies of OIG reports when they are issued, please send a request to oig@fmc.gov and be sure to provide us with your email address.