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

*’,,9W[, ~ ** $. *.. .“ DEPARTMENT OF HEALTH& HUMAN SERVICES Office of Inspector Generai5 :s &5G“+.,,,,JG Memorandum , W 25 1995 Date Deputy Inspector General From for Audit Services Report on the Audit of the Food and Drug Administration’s Revolving SubjectFund 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 ...