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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, and performs advanced audit analytics. The A&A staff is compromised of the five branches:

  • GAO/OIG Audit Liaison (GOAL) Branch

  • Resource Audit Branch (RAB)

  • Internal Quality Assurance (IQA) Branch

  • Financial Compliance and Oversight Branch (FCOB)

  • Quantitative Methods Oversight Branch (QMOB)

Audit and Assurance Director

Erica Banegas
erica.banegas@usda.gov 

GAO/OIG Audit Liaison Branch - GOAL

The GAO/OIG Liaison Staff manages and oversees 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

  • WO Audit Liaison for the Financial audit/reviews

  • Reporting on Audits one year and older

  • Management Challenges Reporting

Branch Chief

Amy Faden
amy.faden@usda.gov 

Resource Audit Branch - RAB

The Resource Audit Branch (RAB) performs a number of financial services such as but not limited to:

  • Special Use Recreation Permit Fee Reviews

  • Financial Ability Determinations (FADs)

  • Indirect Cost Rate Agreements (ICRA)

  • Job Corps cash control assessments

  • Special requests for other audit related engagements

  • Contract Assessments

Branch Chief

John Hernandez
john.hernandez@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 – 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 Washington, Regional, Area, and Station offices

Branch Chief

Kimono Clark Ledet
kimono.clarkledet@usda.gov 

Financial Compliance and Oversight Branch - FCOB

The Financial Compliance Oversight Branch (FCOB) is the USDA Forest Service cognizant over monitoring Single Audits and 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, which includes a review of our Partner’s business process to ensure compliance with the execution of funds.

  • Specific instruments include domestic grants, cooperative fire agreements, and good neighbor authority agreements.

  • Single Audit monitoring.

  • Oversight of Grazing Permits, which includes working with the various Association’s and Districts over USDA Forest Service grasslands.

  • Quarterly Assessments on the Statement of Federal Financial Accounting Standards 30 (SFFAS 30).

  • Audit Assistance to Law Enforcement & Investigations.

  • Special audit requests from Washington, Regional, Area, and Station offices.

Branch Chief

Anthony Torres
anthony.m.torres@usda.gov

Quantitative Methods Oversight Branch - QMOB

The Quantitative Methods Oversight Branch (QMOB) performs objective oversight utilizing advanced auditing techniques in conducting audits to achieve the USDA Forest Service (FS) mission. Further, QMOB provides enhanced data analytics capabilities in Audit & Assurance within the scope of Infrastructure Investment and Jobs Act (IIJA) and Inflation Reduction Act (IRA) audit oversight.

Additionally, QMOB provides oversight efforts related to the following:

  • OMB Circular A-123, Appendix C, Payment Integrity Information Act Assessments

  • Data Act Quarterly Assurance

Branch Chief

Juan Sedillo
juan.sedillo@usda.gov

 

https://www.fs.usda.gov/about-agency/audit-assurance