Report on the Audit of the Food and Drug Administration's Revolving Fund for Certification and Other

Shewyer - Hhs Office Of Inspector General , Office Of Audit Services (Oas)

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.“ DEPARTMENT OF HEALTH& HUMAN SERVICES Office of Inspector Generai5
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Memorandum
, W 25 1995
Date
Deputy Inspector General
From for Audit Services
Report on the Audit of the Food and Drug Administration’s Revolving Subject
Fund for Certification and Other Services for Fiscal Year 1994
(A-17-94-OO040)
To
Robert J. Byrd
Associate Commissioner
for Management
Food and Drug Administration
The attached report presents the results of the Certified Public Accounting
fm, Gardiner, Kamya & Associates (GK&A), audit of the Food and
t Drug Administration’s Revolving Fund for Certification and Other
Services (the Certification Fund) financial statements for the Fiscal Year
(FY) ended September 30, 1994. The Office of Inspector General (OIG)
provided a Contracting Officer’s Technical Representative during the audit
to exercise technical oversight and, additionally, conducted a quality
control review of GK&A’s audit working papers.
In the attached auditor’s opinion, the Certification Fund’s statements of
financial position and the related statement of operation and changes in net
position as of and for the year ended September 30, 1994 are presented
fairly, in all material respects, in conformity with the basis of accounting
described in the Summary of Significant Accounting Policies
The independent auditor’s report accompanying the financial statements.
on the Certification Fund’s internal control structure and on its compliance
with laws and regulations are also provided.
For FY 1993, the fm of Clifton, Gunderson & Co. (CG&C) was
engaged to audit the Certification Fund’s financial statements. The
CG&C also expressed an unqualified opinion on these
.“
During our oversight of the GK&A’s work, we found nothing to indicate
that GK&A’s opinion on the Certification Fund’s FY 1994 financial
statements was inappropriate or cannot be relied upon. Nor did we fmd Page 2- Robert J. Bryd
anything to indicate that the auditor’s reports on the internal control
structure and on compliance with laws and regulations were inappropriate
or cannot be relied upon.
Should you wish to discuss this report, please call me or have your staff
contact Joseph E. Vengrin, Acting Assistant Inspector General for
Accounting and Financial Management Audits, at (202) 619-1157. Please
refer to the Common Identification Number A-17-94-OO040 in all
correspondence relating to this report.
&zzy~
omas D. Roslewicz/$/
Attachment Department of Health and Human Services
OFFICE OF
INSPECTOR GENERAL
REPORT ON THE” AUDIT OF THE
FOOD AND DRUG ADMINISTRATION’S
REVOLVING FUND FOR CERTIFICATION
AND OTHER SERVICES
FOR FISCAL YEAR 1994
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THOMAS D. ROSLEWICZ
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; Deputy Inspector General
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for Audit Services 5
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SEPTEMBER 1995

A-17-94-OO040
Gardiner, Kamya &Associates, I!CO
Management Consultants and Certified Public Accountants
1717K Street,N.W.,Suite 601 Washington, D.C.20036
Phone: 202857-1777
To the Office of Inspector General

of the Department of Health and Human Services

and the Board of Governors of the Food and Drug Administration

INDEPENDENT AUDITOR’S REPORT ON FINANCIAL STATEMENTS
We have audited the accompanying statement of financial position of the Food and Drug
Administration’s Revolving Fund for Certification and Other Services (the CertKlcation Fund)
as of September 30, 1994, and the related statement of operations and changes in net position
for the year then ended. These fmancia.1Aatements are the responsibility of the Certification
Fund’s management. Our responsibility is to express an opinion on these financial statements
based on our audit. The fm of Clifton, Gunderson tk Co. was engaged to audit the financial
statements of the Certification Fund for the year ended September 30, 1993. The Clifton,
Gunderson t?zCo. report dated March 31, 1994, expressed an unqualified opinion on those
financial statements.
We conducted our audit in accordance with generally accepted auditing standards, Government
Auditing Standards (1994 revision), issued by the Comptroller General of the United States, and
Office of Management and Budget (OMB) Bulletin 93-06, Audit Requirements for Federal
Financial Statements. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financiaJ statements are free of material misstatement.
amining, on a test basis, evidence supporting the amounts and disclosures An audit includes ex
in the financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by managemen~ as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
Because we were not engaged to audit the statements of cash flows and budget and actual
expenses, we did not extend our auditing procedures to enable us to express art opinion on cash
flows and compliance with budget restrictions for the yeaI ended September 30, 1994.
Accordingly, we express no opinion on them.
In accordance with Govenunent Auditing Standards, we have also issued a report dated July 14,
1995 on our consideration of the Certification Fund’s internal control structure and a report dated
July 14, 1995 on its compliance with laws and regulations.
.
In our opinion, the statement of financial position and the related statement of operations and
changes in net position, present fairly, in all material respects, the financial position of the Food
and Drug Administration’s Revolving Fund for Certiilcation and Other Services at September
30, 1994, and the results of its operations for the year then ended in conformity with the basis
. of accounting described in Note 1.
Our audit was conducti for the purpose of forming an opinion on the financial statements
Member of the American Institute of Certified Public Accountants refernd to in the first paragraph of this report taken as a whole. The information presented in
the management’s Overview of the Food and Drug Administration’s Cetilcation Fund is not
a required part of the financial statements but is supplementary information rtx@red by OMB
Bulletin No. 94-01, Form und Content of Agency Finu.nciul S?azements. Such information has
not been subjected to the auditing procedures applied in the audit of the financial statements and,
accordingly, we express no opinion on it.
This report is intended for the information of the Certit3cation Fund’s managemen~ the
Department of Health and Human Services, Office of Inspector General, and the Office of
Management and Budget. However, this report is a matter of public record and its distribution
is not limited.
+
July 14, 1995
. Gardiner, Kamya &Associates, P.C.
Management Consultants and Certified Public Accountants
1717KStreet, N.W.,Suite 601 Washington, D.C. 20036
Phone: 202857-1777
To the Office of Inspector General

of the Department of Health and Human Services

and the Board of Governors of the Food and Drug Administration

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL STRUCTURE
We have audited the financial statements of the Food and Drug Administration’s Revolving Fund
for Certification and Other Services (the Certification Fund) as of and for the year ended
September 30, 1994, and have issued our report thereon dated July 14, 1995.
We conducted our audit in accordance with generally accepted auditing standards, Government
Auditing Stanaizrds (1994 revision), issued by the Comptroller General of the United States, and
Office of Management and Budget Bulletin 93-06, Audit Requirements for Federal Financial
Statements. Those standards require that we plan and perform the audit to obtain reasonable
assurance about whether the financial statements are free of material misstatement.
In planning and performing our audit of the financial statements of the Food and Drug
Administration’s Certification Fund for the year ended September 30, 1994, we obtained an
understanding of the internal control stmcture. With respect to the internal control structure, we
obtained an understanding of the design of relevant policies and procedures and whether they
have been placed in operation, and we assessed control risk in order to determine our auditing
procedures for the purpose of expressing our opinion on the financial statements and not to
Accordingly, we do not express such an provide assurance on the internal control structure.
opinion. Our consideration included an understanding of the significant internal control structure
policies and procedures and assessing the level of control risk relevant to all significant cycles,
classes of transactions, or account balances.
The management of the Certification Fund is responsible for establishing and maintaining an
internal control structure. In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related costs of internal control
structure policies and procedures. The objectives of an internal c