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Audit and Assurance Staff

The Audit and Assurance (A&A) Staff plans, performs, and oversees reviews to determine compliance with Departmental and Federal policies and procedures. The staff performs external reviews (e.g., fee reviews), internal control reviews (e.g., OMB Circular A-123, PIIA), manages the financial audit resolution and remediation programs, oversees Government Accountability Office (GAO) and Office of Inspector General (OIG) audits conducted on the Forest Service. The A&A staff is compromised of the four branches:

  • GAO/OIG Audit Liaison (GOAL) Branch

  • Resource Audit Branch (RAB)

  • Internal Quality Assurance (IQA) Branch

  • Financial Compliance and Oversight Branch (FCOB)

Audit and Assurance Director

Erica Banegas
erica.banegas@usda.gov

GAO/OIG Audit Liaison Branch - GOAL

The GAO/OIG Liaison Staff manage and oversee all GAO and OIG audit activities conducted on the Forest Service. The staff is responsible for the preparation of management decision letters and statement-of-actions in response to audit reports, and ultimately the implementation and resolution of all audit recommendations.  Primary responsibilities include:

  • GAO Audit Liaison

  • OIG Audit Liaison

  • Financial Statement Audit Liaison

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Resource Audit Branch - RAB

The Resource Audit Branch (RAB)’s primary mission is to conduct compliance audits for Recreation Special Use Fee Reviews to ensure that permit holders adhere to regulatory requirements, laws, rules, and permit agreements. RAB also provides comprehensive financial analyses and supports the Forest Service and its partners. In addition, RAB performs financial analysis reviews and indirect cost rate agreements and other audit-related services on behalf of the Forest Service and its partners. RAB performs several financial services such as but not limited to:

  • Special Use Recreation Permit Fee Reviews

  • Financial Ability Determinations (FADs)

  • Negotiated Indirect Cost Rate Agreements (NICRA)

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Resource Audit Branch: sm.fs.rab@usda.gov 

Internal Quality Assurance Branch - IQA

The Internal Quality Assurance (IQA) Staff conducts audits in compliance with the Office of Management and Budget (OMB) Circular A-123, Appendix A – Management's Responsibility for Enterprise Risk Management and Internal Control to determine, with reasonable assurance, that internal controls are operating effectively and efficiently. IQA facilitates the preparation of the agency’s annual assurance statement, which is consolidated into the United States Department of Agriculture (USDA) Agency Financial Report (AFR).

  • Internal Control Assessment

  • Annual Assurance Statement

  • Special audit requests from leadership

  • Data Act Quarterly Assurance Statements

Additionally, IQA also conducts audits and deliverables related to the OMB Circular A-123, Appendix C, Payment Integrity Information Act Assessments.

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Internal Quality Assurance Branch: SM.FS.asc_iqa_mail@usda.gov 

Financial Compliance and Oversight Branch - FCOB

The Financial Compliance & Oversight Branch (FCOB) performs objective and reliable audits for the Forest Service, including oversight of Forest Service partners financial management of grants, agreements, and timber sale awards. FCOB also provides subject matter expertise on cost principles and uniform administrative requirements for grants and agreements.

Additionally, FCOB provides oversight efforts over USDA Forest Service funding, including the following programs:

  • Grants & Agreements

  • Timber Sale Awards

  • Single Audit monitoring

  • Grazing Permit Holders

  • Quarterly Assessments on the Statement of Federal Financial Accounting Standards 55 (SFFAS 55)

  • Special audit requests from leadership

  • Hotline Response Coordination

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