Office of Audits Six Functional Divisions

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The Office of Audits is organized into six functional divisions. These are:

Contracts and Grants Division (CG),
Financial Management Division (FM),
Property and Procurement Division(PP)
International Programs Division (IP)
Security and Intelligence Division (SI), and
Policy, Planning, and Quality Assurance Division (PPQA)

For more information on each division, click on the division name.

Contracts and Grants Division (CG)

The CG division?s responsibilities include audits of overseas and domestic nongovernmental organizations, such as grantees, contractors, Fulbright foundations, and commissions. The Department and BBG annually expend more than $5 billion for a variety of assistance programs awarded through such instruments as grants, cooperative agreements, bilateral agreements, and transfers. CG audits ensure that recipients have adequate controls to ensure that Federal funds are accurately accounted for, spent for the intended purposes of the agreement, and complied with applicable laws and regulations. CG also conducts pre and post award reviews and indirect cost rate reviews. In addition, to ensure the quality of OMB A-133 single audits, CG conducts quality control reviews of independent accounting firms preparing such reports.

Financial Management Division (FM)

The FM division's responsibilities include audits of internal financial management issues, activities, and operations at the Department of State and Broadcasting Board of Governors, including overseeing the financial statement audits of both. The Department of State accounts for over $11 billion in annual appropriations used and over $31 billion in assets and the Broadcasting Board of Governors accounts for over $660 million in appropriations used and over $380 million in assets. FM's work assists both the Department of State and the Broadcasting Board of Governors in achieving effective financial management of programs and adequate accountability over resources. The primary Department of State organization involved in these audits is the Bureau of Resource Management and the primary organization at the Broadcasting Board of Governors is the Office of Financial Operations. However, FM's work is performed at and affects all bureaus and posts.

Property and Procurement Division (PP)

The PP division's responsibilities include audits of real property, personal property, transportation, and procurements, including government purchase cards. Some of the more significant major activities or functions that fall within these responsibilities include the overseas capital construction program; other security construction projects; overseas administrative support services; and the procurement, control, and use of property, goods, and services. Major construction efforts are beginning for 25 new embassies and consulates at $3.35 billion between 2001 and 2005. For FY 2005, the Department's main acquisition unit, the Office of Acquisition Management, contracted for over $5 billion in supplies, equipment, local guard force services, construction projects, and architecture and engineering services. Of this total, approximately $1.5 billion was for construction and construction related requirements. The major Department of State organizations involved in these activities are the Bureau of Overseas Buildings Operations (OBO) and within the Bureau of Administration, the Office of the Procurement Executive, and the Office of Logistics and Acquisition Management.

International Program Division (IP)

The IP division?s primary responsibility is to audit and evaluate the Department?s and BBG?s major international programs. IP audits ensure that programs are conducted in an effective and efficient manner and that adequate controls are in place to protect resources. For example, the IP audits the department?s export licensing process to help deter the proliferation of chemical and biological weapons of mass destruction. IP also has audit responsibilities of the President?s Emergency Plan for Aids Relief a 5-year, $15 billion dollar initiative to provide two million people with antiretroviral treatment in 14 of the world?s most severely affected countries. In addition, IP audits the department?s $7.5 billion dollar program to provide assistance to Colombia to help reduce illegal drug production and trafficking activities.

Security and Intelligence Division (SI)

The SI division's responsibilities include conducting audits and reviews of the security and intelligence functions, operations, and activities of the Department and the Broadcasting Board of Governors to improve its personnel, facilities, and information programs. The division examines the management and administration of security and intelligence programs, which respectively exceed $1.4 billion and $50 million in resources annually; determines the systemic causes of problems; evaluates the adequacy of internal controls; and identifies ways to enhance operations and promote greater economy and efficiency.

Policy, Planning, and Quality Assurance (PPQA)

The PPQA division is responsible for operational policies, protocols, planning, technical direction, oversight, and conduct of quality assurance reviews for all aspects of the OIG audit. Specifically, PPQA develops internal policies, standards, guidelines, and procedures; coordinates the annual planning process; ensures independent referencing of audit products; implements, and maintains electronic workpapers (TeamMate); maintains compliance database and files; and provides technical editorial and administrative support to AUD. PPQA also conducts analytical reviews of OMB Circular A-133 audit reports and tracks resolution of recommendations. Furthermore, PPQA is responsible for hosting and performing peer reviews with other Federal entities.

U.S. Department of State