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[[table, 2 columns]]
[[underlined]] under Section 5 (continued): [[/underlined]]
-- | findings; significant investigations; and the disposition of the matters contained therein. Minutes of meetings of Board of Regents containing reports of the Audit & Review Committee are submitted to six congressional committees and subcommittees three times a year.

Submits semi-annual reports to the appropriate committees or subcommittees of the Congress which include tracking audit findings to audit resolution.  Audit findings not resolved within one year after audit determination also are included | Annually the Director follows-up and reports to the Secretary and the Audit & Review Committee on all open recommendations from prior final audit reports.  Open recommendations are those on which agreement has been reached to implement, but on which adequate corrective action action had not been completed when the final report was issued.  If during the follow-up review it is found that the corrective action taken is adequate, the recommendations are closed.  The Under Secretary takes steps to see that timely and appropriate action is taken to implement open recommendations.

Internal audit director reports immediately to head particularly serious or flagrant problems | The Director has complete access to the Secretary and the Chairman of the Audit & Review Committee on any matter that the Director deems to be of such a serious nature that requires immediate reporting to him.  All audit reports are issued to the Secretary.

[[underlined]] under Section 6: [[/underlined]] | --

Internal audit director to have access to all records of programs/operations. | The Director has complete independence at the Smithsonian and has access to all records of programs and operations.

Subpoena powers authorized. | The Director does not have subpoena powers.
[[/table]]

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