Inspection of the Bureau of the Comptroller and Global Financial Services’ Office of Management Control

What OIG Inspected
OIG inspected the Comptroller and Global Financial Services’ Office of Management Control’s oversight of the management control program for non-financial operations.

What OIG Recommended
OIG made one recommendation to address the Department’s non-financial management control program. In its comments on the draft report, the Department concurred with OIG’s recommendation. The Department’s response and OIG’s reply, can be found in the Recommendation section of this report. The Department’s formal written response is reprinted in its entirety in Appendix D.

What OIG Found

• The Office of Management Control is responsible for designing and overseeing a wide range of non-financial management controls within the Department of State. These responsibilities range from managing the Department’s statements of assurance process, which is used to identify and report deficiencies that might significantly impair the fulfillment of the Department’s mission, to overseeing or conducting vulnerability and risk assessments of Department bureaus and offices. The office did not carry out many of its key responsibilities in this area.
• The office’s method for identifying management control deficiencies was ineffective.
• The Office of Management Control did not request the personnel resources needed to properly oversee the Department’s non-financial management controls program.
• The split of responsibility—between the Office of Management Control and the Office of Management Policy, Rightsizing, and Innovation—for the Department’s nonfinancial management controls and its enterprise risk management program required close coordination between the two offices to be successful. Such coordination did not happen, which increased the risk that the Department will not fully achieve its overall mission.