I got my first draft audit report from the new round of FCC OIG IPIA audits, and it surprised me. Surprised me because it was so brief, and somewhat unclear. It basically boiled down to a form letter and a checklist.
I jumped right to the checklist scanned it, and found 5 boxes not checked. I was ready to blow a gasket, because I knew we had answered all the auditors questions.
But once I read the unchecked items, I realized that in at least 4 cases, the box wasn't checked because the item was not applicable. It's not as clear whether the 1st unchecked box indicates non-compliance or non-applicability.
Then I went back to the form letter, and it said "Blah blah blah [two paragraphs of blah blah blah] In our opinion, management’s assertions that the [applicant] complied with the aforementioned requirements are fairly stated, in all material respects." So I guess all the unchecked boxes meant "not applicable."
I get the impression that this is a standard checklist, so I think it should be revised before they do the rest of the 260 audits this year. At the very least, they ought to have an "n/a" option for the checklist. Even better, in the case of any unchecked box, a brief comment on why the box isn't checked.
Because this is a program fraught with fear, and nothing is scarier than one of these audits.
I just got a little clarification: an unchecked box on the checklist always means "not applicable."
ReplyDeleteThe checklist you posted only contains the assertions (ie FCC Rules) that apply to the Beneficiary. The auditors then test these assertions and obtain evidence of Rule compliance or non-compliance.
ReplyDelete