The Inspector General’s Statement of Management Opportunities and Performance Challenges (continued)
electricians, and heating, ventilation, and air conditioning technicians, among many others. In recent years the AOC has adopted creative recruitment strategies and hiring venues to ensure mission critical positions do not go unfilled. While these efforts are noted, the AOC’s attention to this issue remains a priority due to the revolving nature of hiring, competitive economic factors faced by federal employers, and the retention influences needed to maintain a skilled workforce.
Auditability and Documentation to Support Decisions
During the course of our work, we recognized the AOC is challenged with executing standardized procedures for recording all transactions, communications and significant events in a manner that allows documentation to be readily available for examination. Our request for documentation has routinely taken the AOC a significant amount of time to gather and provide, or at times the requested information is incomplete or not provided, thus highlighting concerns with efficiency and accountability. The AOC’s procedures on documentation do not promote a standardized process; therefore, documentation maintained varies amongst staff and from jurisdiction to jurisdiction. These procedures should be a part of the AOC’s internal controls framework. Lacking internal controls for documentation can also degrade reportability, data quality and accountability, and quality assurance. We recognize that the AOC is often proficient in communicating specific details of a transaction or event; however, the AOC has acknowledged that some information and data shared may not have been thoroughly documented or vetted which may lead to reperformance and can contribute to program inefficiencies.
Documentation should be appropriately detailed and organized, and contain sufficient information to support transactions, events and management decisions. Effective documentation will provide a means to:
Retain historical information of the transaction or event; Mitigate the risk of having the information limited to a few staff; and
Communicate and make available in a timely manner the information to external parties such as external auditors.
We also find it important for all transactions and events to be promptly recorded and documented to maintain relevance and value to AOC management and third party stakeholders. The documentation should apply to the entire process or life cycle of a transaction or event from its initiation and authorization through its final status in summary records. Properly managed and maintained documentation with identified points of contact would better support management decisions and allow for improved management reviews and auditability.
Additional OIG Management and Performance Challenges The OIG has identified two additional management challenges that impact the AOC; they are:
8. Balancing Safety and Security with Preservation and Heritage; and 9. Duplication of Effort without a Working Capital Fund.
2019 PERFORMANCE AND ACCOUNTABILIT Y REPORT
Other Information • Section IV
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