FY08 Audit Plan - Redacted

Annual Audit Plan FY 2008 National Science Foundation Office of Inspector General October 2, 2007 TABLE OF CONTENTS AUTHORIZATION 1 OIG MISSION AND FUNCTION 1 ORGANIZATION AND FUNCTION OF THE OFFICE OF AUDIT 1 THE AUDIT PROCES 3 FY 2008 AUDITS 5 SUMMARY OF PLANNED PROJECTS FOR FISCAL YEAR 2008 7 1. Preaward Phase 7 2. Active Award 11 3. Close-out Phase 14 4. Infrastructre 17 AUTHORIZATION The Inspector General Act, as amended in 1988, authorizes an Office Inspector General (OIG) for the National Science Foundation (NSF). The OIG is independent of NSF and reports directly to Congress and the National Science Board (NSB). By statute the OIG conducts and supervises independent audits and investigations relating to agency programs and operations and recommends policies that promote effectiveness and efficiency and prevent and detect fraud and abuse in such programs and operations. OIG MISSION AND FUNCTION Consistent with its statutory mandate and operational mission, the OIG performs an oversight role and does not engage in program operations. Its work is divided into two functional areas: investigations, which address allegations of serious wrongdoing, such as unauthorized use or theft of Federal funds and property, and audits and reviews, which assess the adequacy of business systems and ...