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Internal Control and Audit Division:
Management Controls Branch
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The Management Controls Branch (MCB) works with key Agency officials to
improve accountability, monitor programs, and continually enhance program operations.
MCB conducts audits, assessments, and special projects
to provide reasonable assurance that the Agency's resources are directed toward the attainment of
its food safety and food defense goals. Audits and assessments are used to understand are used to
determine the adequacy and vulnerability of management and program controls and related systems.
The MCB helps to reduce the risk of waste, fraud, abuse, or mismanagement. MCB provides quality
assurance and program assurance services through its independent, objective, and critical reviews
and analyses of programs in order to ensure that operational objectives are being achieved,
financial reporting is reliable, and the Agency complies with applicable laws and regulations.
MCB assists in certifying the presence and effectiveness of the management control system and processes
used by Agency managers to prevent waste, fraud, and mismanagement relevant to the Agency's performance
and accountability reporting requirements. This includes, but is not limited to, the Federal Manager's
Financial Integrity Act (FMFIA), Government Performance Results Acts (GPRA), Federal Financial Management
Improvement Act (FFMIA), and Federal Information Security and Management Act (FISMA).*
MCB Functions
- Conduct assessments of management control systems in order to determine effectiveness and efficiency.
- Conduct assessments or audits of specific program entities or activities to ensure objectives and desired outcomes are being achieved and that services are being provided efficiently, economically, and effectively.
- Conduct audits and assessments in order to provide management officials with reasonable assurance that Agency resources are managed properly and used in compliance with laws and regulations.
- Perform special analyses and reviews to provide managers with real time information that is used in the decision-making process.
*Related Links
- Federal Managers' Financial Integrity Act of 1982 (PDF Only)
http://www.ustreas.gov/falc/mgt_control_pgm/
fmfia.pdf
- Federal Financial Management Improvement Act
http://www.whitehouse.gov/omb/financial/
ffs_ffmia.html
- Federal Information Security and Management Act (PDF Only)
http://csrc.nist.gov/drivers/documents/
FISMA-final.pdf
- Government Performance Results Act
http://www.whitehouse.gov/omb/mgmt-gpra/
gplaw2m.html
- OMB Circular A-50, Audit Follow-up
http://www.whitehouse.gov/omb/circulars_a050/
- OMB Circular A-102, Grants and Cooperative Agreements with States and Local Governments
http://www.whitehouse.gov/omb/circulars_a102/
- OMB Circular A-123, Management's Responsibility for Internal Control (PDF Only)
http://www.whitehouse.gov/omb/circulars/a123/
a123_rev.pdf
- OMB Circular A-127, Financial Management Systems
http://www.whitehouse.gov/omb/circulars/a127/
a127.html
- OMB Circular A-130, Management of Federal Information Resources (PDF Only)
http://www.whitehouse.gov/omb/circulars/a130/
a130trans4.pdf
- OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations (PDF Only)
http://www.whitehouse.gov/omb/assets/omb/circulars/
a133/a133.pdf
- Departmental Regulations 1110-002, USDA Management Control and Accountability
- FSIS Directive 1090.1, Rev 2, Management Controls (PDF Only)
- FSIS Directive 1090.2, Audits of Management Controls (PDF Only)
- FSIS Directive 8021.1, Investigative Methodology for Conducting Misconduct, OIG Hotline and Other Investigations (PDF Only)
[Back to Internal Controls Page]
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Last Modified:
July 2, 2009 |
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