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[[underlined]] INSPECTOR GENERAL ACT AS WOULD BE AMENDED BY $.908 under Section 4: | CURRENT SMITHSONIAN POLICIES & OPERATIONS [[/underlined]]

Provides policy direction for an conduct audits/investigations. | The Director is the chief advisor and serves as the sole representative of the Under Secretary on all internal audits and investigations at the Institution.  The Director has been delegated authority from the Secretary to perform all internal auditing; investigations in all Smithsonian programs and operations; and manage the contract audit program.

Carries out activities that promote economy and efficiency in operations and prevents and detects fraud and abuse. | The Director establishes an annual audit plan which ensures adequate audit coverage of all programs and operations at the Smithsonian.  In conducting audits for each activity reviewed, conducting audits for each activity reviewed, the Director complies with the auditing standards established by the Comptroller General, which requires coverage of the mentioned areas.

Reports expeditiously to Attorney General reasonable grounds as to Federal criminal law violation. | The Director reports violations of criminal or civil law to the Department of Justice on the advice of and in coordination with the Smithsonian's Office General Counsel.

[[underlined]] under Section 5: [[/underlined]]

Entity head shall submit semi-annual reports to Congress summarizing the entity's audit activities of the preceding 6 month period. | The Director submits all final audit reports, as the reports are issued, to the Chairman of the Audit and Review Committee of the Board of Regents.  Each report shows findings of deficiencies noted and recommendations for corrective actions. Annually, the Director prepares a report on the previous 12 month period and makes an oral presentation of the report at the March meeting of the Audit and Review Committee.  The report contains a listing of internal and contract audits completed; significant audit [[/table]]

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