Federal Audit Executive Council
Chair - Ms. Terry Gibson, AIG for Audits, Evaluations, and Cyber, Federal Deposit Insurance Corporation OIG
Vice Chair - Ms. Toayoa Aldridge, AIG for the Office of Audits, Inspections, and Evaluations, U.S. Agency for International Development OIG
Scope of Responsibilities:
The scope and activities of the FAEC include but are not limited to coordinating joint audit projects; providing input on policies related to Federal Government audits; and coordinating with the Government Accountability Office, Office of Management and Budget, and others on matters affecting audit policy.
Membership:
Council membership is voluntary and consists of all Deputy or Assistant Inspectors General for Audit(ing) (DIGA/AIGA) or equivalent from Federal Inspectors General identified in Section 2 or Section 8G of the IG Act; the Director, Defense Contract Audit Agency; Auditors General of the military services; and related organizations as identified in the CIGIE Charter.
Standing Committees:
Cross-Cutting, Financial Statements, Information Technology, Training, Procurement, and Quality Management
Additional Current Subcommittees:
Improper Payments, Mentoring and Audit Resource, and Annual Conference Working Group (Now a part of the Training Subcommittee)
Charter: FAEC Charter
Meetings
- FAEC Meeting – Agenda – December 5, 2024
- FAEC Meeting - Agenda - September 17, 2024
- FAEC Meeting - Agenda - April 30, 2024
- FAEC Meeting - Agenda - May 20, 2024 (coming soon)
- FAEC Meeting - Agenda - June 24, 2024
- FAEC Meeting – Agenda - December 5, 2023
- FAEC Meeting – Agenda - September 12, 2023
- FAEC Meeting – Agenda - July 11, 2023
- FAEC Meeting – Agenda - May 2, 2023
- FAEC Meeting – Agenda - March 7, 2023
Meeting minutes/presentations will be added to these once received.
Annual Conferences
FAEC 2025 Annual Conference - coming soon
FAEC 2024 Annual Conference
FAEC Procurement Conference
2024 Virtual FAEC Procurement Conference, October 28 and 29, 2024
Financial Statements Audit Network (FSAN)
- 2024 FSAN Annual Conference, June 5-6, 2024 Agenda
- 2024 FSAN Annual Conference Presentation
- Session 01 - FSAN Oversight Survey Results
- Session 02 - FAM Update and Land Audit Guidance
- Session 03 - FISCAM Methodology and FISMA Metrics
- Session 04 - Privacy Act Then and Now
- Session 05 - Audit of the U.S. Government’s Consolidated Financial Statements
- Session 06 - A Lookback on Federal Financial Statements
- Session 07 - Green Book and Yellow Book Update
- Session 08 - EY Impact
- Session 09 - Potential AI Use Cases for Auditors
- Session 10 - Financial Report and General Fund
- Session 11 - SFFAS 54 Reducing Audit Risk
2023 Virtual FAEC Procurement Conference, November 8 & 9, 2023
Cross Cutting Issues Subcommittee
Leadership:
Co-Chair: Eric Rivera, Assistant Inspector General for Audits, Office of the Inspector General, Export-Import Bank of the United States
Co-Chair: Katherine Trimble, Assistant Inspector General for Audits, Office of the Inspector General, United States Environmental Protection Agency
Role of the Committee:
CIGIE’s Audit Committee Charter states in part that “The Audit Committee will lead or be involved in coordinated, government-wide activities that promote economy and efficiency in Federal programs and operations and address areas of weakness and vulnerability with respect to fraud, waste, abuse, and mismanagement.” The Cross Cutting Subcommittee mission is to achieve this goal on behalf of the Audit Committee.
2024 Planned Updates and Recent Accomplishments:
Two products, Cloud Security – Best Practices for Agencies and Cloud Security Oversight – Best Practices for OIGs, are expected to be completed in fall 2024.
Contact:
Eric Rivera, Eric.Rivera@exim.gov
Katherine Trimble, Trimble.Katherine@epa.gov
Financial Statements Subcommittee
Leadership:
Chair: Kelly McFadden, Director, Financial Statement Audit Office, U.S. Department of Justice Office of Inspector General
Role of the Committee:
The Financial Statement Subcommittee, also known as the Financial Statement Audit Network (FSAN), provides the CIGIE audit community with a forum to identify, discuss, and resolve key issues concerning the preparation and audit of federal financial statements. The roster of over 260 members represents 52 OIG offices and supporting partners at GAO and FASAB.
2024 Planned Updates and Recent Accomplishments:
- Annual Conference held June 5-6, 2024
- GAO/CIGIE Financial Audit Manual Updates issued
- OMB Circular A-136 issued May 30, 2024
- OMB Audit Bulletin
- Working Group established to focus on shortage of CPAs in the Pipeline
Contact: Kelly McFadden, Kelly.A.McFadden@usdoj.gov
Information Technology Subcommittee
Leadership:
Chair, Khalid Hasan, Assistant Inspector General for Information Technology, Office of Inspector General for the Board of Governors of the Federal Reserve System and the Consumer Financial Protection Bureau
Co-Chair: Phil Faller, Program Director for Audit, Cyberspace Operations Directorate, at DOD-OIG
Role of the Committee:
The FAEC’s Information Technology (IT) Subcommittee discusses and coordinates on IT issues affecting the IG community, with a focus on cybersecurity.
2024 Planned Updates and Recent Accomplishments:
FY 2025 IG FISMA Metrics and Accompanying Guide to be issued by the end of 2024.
Contact: Khalid Hasan, Khalid.A.Hasan@frb.gov, Phil Faller, phillip.m.faller.civ@dodig.mil
Procurement Subcommittee
Leadership:
Co-Chair, Eric Atkinson, Deputy Director, Contract & Grant Division, DOI OIG
Co-Chair, Shenika Cox, Regional Audit Manager, DOJ OIG
Role of the Committee:
To identify, discuss, and develop resolutions to contracting and procurement issues affecting the Federal audit community. Emphasis will be on audit processes related to the GAO Yellow Book, Federal Acquisition Regulations (FAR), and the GAO Green Book on Internal Controls over reducing the risk that the FAR will not be followed.
2024 Planned Updates and Recent Accomplishments:
Annual Procurement Conference to be held November 2024.
Contact:
Eric Atkinson, Deputy Director, Contract & Grant Division, DOI OIG
Shenika Cox, Regional Audit Manager, DOJ OIG
Quality Management Subcommittee
Leadership:
Chair: Devin Polster, Director of Audits and Inspection Quality Assurance, U.S. Department of Homeland Security, Office of Inspector General
Vice Chair: Jerri Dorsey-Hall, Director for Quality Assurance and Operations Support for the EPA’s OIG’s Office of Special Review and Evaluation
Role of the Committee:
The Subcommittee’s overall goals and objectives are to:
- Identify, document, and share resources, insights, and good/best practices to assist the OIG community with its quality management (QM) activities.
- Enhance the understanding of how the Federal OIG QM community selects, plans, performs, reports, and follows-up on QM activities.
- Foster a network of support and communication for the Federal OIG QM community.
- Provide learning, sharing, and professional development activities to enhance QM subject matter expertise across the Federal OIG community.
- Share current industry-related developments relevant to the OIG and QM communities.
See more at the Subcommittee’s page here.
2024 Planned Updates and Recent Accomplishments:
The subcommittee has two products in the pipeline: Quality Assurance Across Federal Offices of Inspectors General and Federal OIG Toolkit for Implementation of 2024 Yellow Book Revisions – Quality Requirements. The former is nearing end stages and the latter is scheduled to be in draft by the end of the year.
Contact:
Devin Polster, Devin.Polster@oig.dhs.gov
Jerri Dorsey-Hall, Dorsey-Hall.Jerri@epa.gov
Training Subcommittee
Leadership:
Chair: Brittany Banks, Assistant Inspector General for Follow-Up, Architect of the Capitol, Office of Inspector General
Co-Chair: Virginia King, Assistant Inspector General for Audit, Appalachian Regional Commission, Office of Inspector General
Role of the Committee:
CIGIE’s Audit Committee Charter states in part that “The Audit Committee will lead or be involved in developing policies that will aid in the maintenance or a corps of well-trained and highly skilled Inspector General personnel.” The Training Committee’s role is to achieve this goal on behalf of the Audit Committee through collaborative efforts.
2024 Planned Updates and Recent Accomplishments:
The Training Subcommittee will coordinate with CIGIE’s Training Institute on Audit Trainings (including Monetary Impact Toolkit training), hold two Connect, Collaborate, and Learn events, and has the Training Curriculum in draft.
Contact:
Brittany Banks, Brittany.Banks@aoc.gov
Virginia King, VKing@arc.gov
Annual Conference Working Group
Chair: Kathleen Sedney, Assistant Inspector General for Audits, Inspections & Evaluations, U.S. Department of Interior, Office of Inspector General
Role of the Committee:
According to the FAEC Charter, the annual conference will be held to disseminate information to top leadership officials on its progress in achieving planned results and discuss special challenges and other events of interest.
Contact:
Kathleen Sedney, Kathleen_Sedney@doioig.gov
Improper Payments Subcommittee
Leadership:
Chair: Judith Oliveira, Audit Director at the Social Security Administration’s Office of the Inspector General
Role of the Committee:
The Improper Payments Subcommittee was initially formed in January 2010 in response to the CIGIE requirements in Executive Order 13520 on reducing improper payments that was signed on November 20, 2009. The Subcommittee’s role then expanded to address the CIGIE requirements in the Improper Payments Elimination and Recovery Act of 2010 (Public Law 111–204—July 22, 2010), the Improper Payments Elimination and Recovery and Improvement Act of 2012 (Public Law 112–248—January 10, 2013), and the Payment Integrity Information Act of 2019 (Public Law 116–117—March 2, 2020).
The current role of the Subcommittee is to update the CIGIE guide for the annual OIG compliance review that is required under the Payment Integrity Information Act of 2019 (PIIA); liaison, as needed, with the Office of Management and Budget on issues related to PIIA; and answer questions, as needed, related to improper payment issues from the CIGIE community.
2024 Planned Updates and Recent Accomplishments:
Update the Improper Payment Guide
Contact:
Judith Oliveira, Judith.Oliveira@ssa.gov
Mentor Group
Leadership:
Chair: Theresa Hull, Assistant Inspector General for Audits, National Science Foundation Office of Inspector General
Co-Chair: Jason Yovich, Deputy Assistant Inspector General of Audits, Evaluations, and Cyber, Federal Deposit Insurance Corporation
Role of the Committee:
2024 Planned Updates and Recent Accomplishments:
- Establish the new subcommittee:
- Connect individuals with mentors
- Mechanisms for AIGAs to Share Best Practices
- Creating a Peer Buddy System for new AIGAs.
- Informal Discussion groups for Audit/Peer Review issues
- AIGA Directory
Contact:
Theresa Hull, THull@nsf.gov
Jason Yovich, JYovich@fdicoig.gov
Resources
- FASB NDAA Notice Requirement Waiver
- NDAA Section 5274 – Update
- Audit Resolution Survey and Report
- GAO’s High-Risk List
- Institute of Internal Auditors
- Monetary Impact Toolkit
FAEC Product Review Process:
- FAEC Subcommittee Review and Approval
- FAEC Chair/Vice Chair Review and Approval
- Audit Committee Chair and Vice Chair Review and Approval
- Audit Committee Member IG Review and Approval
- CIGIE Executive Council Review and Approval
- Full IG Membership Review and Approval (if determined necessary by the CIGIE Executive Council)
FAEC Membership and Networking
Contact Chandra Elias at CElias@fdicoig.gov for membership.
Meetings
- FAEC Meeting – Agenda – December 5, 2024
- FAEC Meeting - Agenda - September 17, 2024
- FAEC Meeting - Agenda - April 30, 2024
- FAEC Meeting - Agenda - May 20, 2024 (coming soon)
- FAEC Meeting - Agenda - June 24, 2024
- FAEC Meeting – Agenda - December 5, 2023
- FAEC Meeting – Agenda - September 12, 2023
- FAEC Meeting – Agenda - July 11, 2023
- FAEC Meeting – Agenda - May 2, 2023
- FAEC Meeting – Agenda - March 7, 2023
Meeting minutes/presentations will be added to these once received.
Annual Conferences
FAEC 2025 Annual Conference - coming soon
FAEC 2024 Annual Conference
FAEC Procurement Conference
2024 Virtual FAEC Procurement Conference, October 28 and 29, 2024
Financial Statements Audit Network (FSAN)
- 2024 FSAN Annual Conference, June 5-6, 2024 Agenda
- 2024 FSAN Annual Conference Presentation
- Session 01 - FSAN Oversight Survey Results
- Session 02 - FAM Update and Land Audit Guidance
- Session 03 - FISCAM Methodology and FISMA Metrics
- Session 04 - Privacy Act Then and Now
- Session 05 - Audit of the U.S. Government’s Consolidated Financial Statements
- Session 06 - A Lookback on Federal Financial Statements
- Session 07 - Green Book and Yellow Book Update
- Session 08 - EY Impact
- Session 09 - Potential AI Use Cases for Auditors
- Session 10 - Financial Report and General Fund
- Session 11 - SFFAS 54 Reducing Audit Risk
2023 Virtual FAEC Procurement Conference, November 8 & 9, 2023
Cross Cutting Issues Subcommittee
Leadership:
Co-Chair: Eric Rivera, Assistant Inspector General for Audits, Office of the Inspector General, Export-Import Bank of the United States
Co-Chair: Katherine Trimble, Assistant Inspector General for Audits, Office of the Inspector General, United States Environmental Protection Agency
Role of the Committee:
CIGIE’s Audit Committee Charter states in part that “The Audit Committee will lead or be involved in coordinated, government-wide activities that promote economy and efficiency in Federal programs and operations and address areas of weakness and vulnerability with respect to fraud, waste, abuse, and mismanagement.” The Cross Cutting Subcommittee mission is to achieve this goal on behalf of the Audit Committee.
2024 Planned Updates and Recent Accomplishments:
Two products, Cloud Security – Best Practices for Agencies and Cloud Security Oversight – Best Practices for OIGs, are expected to be completed in fall 2024.
Contact:
Eric Rivera, Eric.Rivera@exim.gov
Katherine Trimble, Trimble.Katherine@epa.gov
Financial Statements Subcommittee
Leadership:
Chair: Kelly McFadden, Director, Financial Statement Audit Office, U.S. Department of Justice Office of Inspector General
Role of the Committee:
The Financial Statement Subcommittee, also known as the Financial Statement Audit Network (FSAN), provides the CIGIE audit community with a forum to identify, discuss, and resolve key issues concerning the preparation and audit of federal financial statements. The roster of over 260 members represents 52 OIG offices and supporting partners at GAO and FASAB.
2024 Planned Updates and Recent Accomplishments:
- Annual Conference held June 5-6, 2024
- GAO/CIGIE Financial Audit Manual Updates issued
- OMB Circular A-136 issued May 30, 2024
- OMB Audit Bulletin
- Working Group established to focus on shortage of CPAs in the Pipeline
Contact: Kelly McFadden, Kelly.A.McFadden@usdoj.gov
Information Technology Subcommittee
Leadership:
Chair, Khalid Hasan, Assistant Inspector General for Information Technology, Office of Inspector General for the Board of Governors of the Federal Reserve System and the Consumer Financial Protection Bureau
Co-Chair: Phil Faller, Program Director for Audit, Cyberspace Operations Directorate, at DOD-OIG
Role of the Committee:
The FAEC’s Information Technology (IT) Subcommittee discusses and coordinates on IT issues affecting the IG community, with a focus on cybersecurity.
2024 Planned Updates and Recent Accomplishments:
FY 2025 IG FISMA Metrics and Accompanying Guide to be issued by the end of 2024.
Contact: Khalid Hasan, Khalid.A.Hasan@frb.gov, Phil Faller, phillip.m.faller.civ@dodig.mil
Procurement Subcommittee
Leadership:
Co-Chair, Eric Atkinson, Deputy Director, Contract & Grant Division, DOI OIG
Co-Chair, Shenika Cox, Regional Audit Manager, DOJ OIG
Role of the Committee:
To identify, discuss, and develop resolutions to contracting and procurement issues affecting the Federal audit community. Emphasis will be on audit processes related to the GAO Yellow Book, Federal Acquisition Regulations (FAR), and the GAO Green Book on Internal Controls over reducing the risk that the FAR will not be followed.
2024 Planned Updates and Recent Accomplishments:
Annual Procurement Conference to be held November 2024.
Contact:
Eric Atkinson, Deputy Director, Contract & Grant Division, DOI OIG
Shenika Cox, Regional Audit Manager, DOJ OIG
Quality Management Subcommittee
Leadership:
Chair: Devin Polster, Director of Audits and Inspection Quality Assurance, U.S. Department of Homeland Security, Office of Inspector General
Vice Chair: Jerri Dorsey-Hall, Director for Quality Assurance and Operations Support for the EPA’s OIG’s Office of Special Review and Evaluation
Role of the Committee:
The Subcommittee’s overall goals and objectives are to:
- Identify, document, and share resources, insights, and good/best practices to assist the OIG community with its quality management (QM) activities.
- Enhance the understanding of how the Federal OIG QM community selects, plans, performs, reports, and follows-up on QM activities.
- Foster a network of support and communication for the Federal OIG QM community.
- Provide learning, sharing, and professional development activities to enhance QM subject matter expertise across the Federal OIG community.
- Share current industry-related developments relevant to the OIG and QM communities.
See more at the Subcommittee’s page here.
2024 Planned Updates and Recent Accomplishments:
The subcommittee has two products in the pipeline: Quality Assurance Across Federal Offices of Inspectors General and Federal OIG Toolkit for Implementation of 2024 Yellow Book Revisions – Quality Requirements. The former is nearing end stages and the latter is scheduled to be in draft by the end of the year.
Contact:
Devin Polster, Devin.Polster@oig.dhs.gov
Jerri Dorsey-Hall, Dorsey-Hall.Jerri@epa.gov
Training Subcommittee
Leadership:
Chair: Brittany Banks, Assistant Inspector General for Follow-Up, Architect of the Capitol, Office of Inspector General
Co-Chair: Virginia King, Assistant Inspector General for Audit, Appalachian Regional Commission, Office of Inspector General
Role of the Committee:
CIGIE’s Audit Committee Charter states in part that “The Audit Committee will lead or be involved in developing policies that will aid in the maintenance or a corps of well-trained and highly skilled Inspector General personnel.” The Training Committee’s role is to achieve this goal on behalf of the Audit Committee through collaborative efforts.
2024 Planned Updates and Recent Accomplishments:
The Training Subcommittee will coordinate with CIGIE’s Training Institute on Audit Trainings (including Monetary Impact Toolkit training), hold two Connect, Collaborate, and Learn events, and has the Training Curriculum in draft.
Contact:
Brittany Banks, Brittany.Banks@aoc.gov
Virginia King, VKing@arc.gov
Annual Conference Working Group
Chair: Kathleen Sedney, Assistant Inspector General for Audits, Inspections & Evaluations, U.S. Department of Interior, Office of Inspector General
Role of the Committee:
According to the FAEC Charter, the annual conference will be held to disseminate information to top leadership officials on its progress in achieving planned results and discuss special challenges and other events of interest.
Contact:
Kathleen Sedney, Kathleen_Sedney@doioig.gov
Improper Payments Subcommittee
Leadership:
Chair: Judith Oliveira, Audit Director at the Social Security Administration’s Office of the Inspector General
Role of the Committee:
The Improper Payments Subcommittee was initially formed in January 2010 in response to the CIGIE requirements in Executive Order 13520 on reducing improper payments that was signed on November 20, 2009. The Subcommittee’s role then expanded to address the CIGIE requirements in the Improper Payments Elimination and Recovery Act of 2010 (Public Law 111–204—July 22, 2010), the Improper Payments Elimination and Recovery and Improvement Act of 2012 (Public Law 112–248—January 10, 2013), and the Payment Integrity Information Act of 2019 (Public Law 116–117—March 2, 2020).
The current role of the Subcommittee is to update the CIGIE guide for the annual OIG compliance review that is required under the Payment Integrity Information Act of 2019 (PIIA); liaison, as needed, with the Office of Management and Budget on issues related to PIIA; and answer questions, as needed, related to improper payment issues from the CIGIE community.
2024 Planned Updates and Recent Accomplishments:
Update the Improper Payment Guide
Contact:
Judith Oliveira, Judith.Oliveira@ssa.gov
Mentor Group
Leadership:
Chair: Theresa Hull, Assistant Inspector General for Audits, National Science Foundation Office of Inspector General
Co-Chair: Jason Yovich, Deputy Assistant Inspector General of Audits, Evaluations, and Cyber, Federal Deposit Insurance Corporation
Role of the Committee:
2024 Planned Updates and Recent Accomplishments:
- Establish the new subcommittee:
- Connect individuals with mentors
- Mechanisms for AIGAs to Share Best Practices
- Creating a Peer Buddy System for new AIGAs.
- Informal Discussion groups for Audit/Peer Review issues
- AIGA Directory
Contact:
Theresa Hull, THull@nsf.gov
Jason Yovich, JYovich@fdicoig.gov
Resources
- FASB NDAA Notice Requirement Waiver
- NDAA Section 5274 – Update
- Audit Resolution Survey and Report
- GAO’s High-Risk List
- Institute of Internal Auditors
- Monetary Impact Toolkit
FAEC Product Review Process:
- FAEC Subcommittee Review and Approval
- FAEC Chair/Vice Chair Review and Approval
- Audit Committee Chair and Vice Chair Review and Approval
- Audit Committee Member IG Review and Approval
- CIGIE Executive Council Review and Approval
- Full IG Membership Review and Approval (if determined necessary by the CIGIE Executive Council)
FAEC Membership and Networking
Contact Chandra Elias at CElias@fdicoig.gov for membership.