The Commonality of Blue Book and Yellow Book

The Commonality of Blue Book and Yellow Book Assignments October 23, 2019 806 W. Diamond Ave. , Suite 400, Gaithersburg, MD 20878 301. 670. 2300 / www. ains. com / info@ains. com

Objective and Purpose • Objective: Highlight similarities between inspections and evaluations performed under Blue Book and Performance Audits conducted under Yellow Book standards Department of Labor Office of Inspector General • Purpose: Show one case management tool can support inspections and evaluations as well as Yellow Book performance ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped audits systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Why Does It Matter? • Both Blue Book and Yellow Book standards require records maintenance • Why have multiple case management tools when one will do? Department of Labor Office of Inspector General ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Who Am I? • A. Michael Stevens, consultant to AINS • 25 years with the Federal government, mostly as an auditor or evaluator • 7 years heading an administrative investigation function for an Department of Labor Office of Inspector General international organization • Since 2013, an Independent Member ▪ Unified Expert Investigative Solution: of the Sanctions Panel Consolidation of 4 legacy, stove-piped of The Global Fund to Fight AIDS, Tuberculosis, and Malaria systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

What This Presentation Will Cover • Differences between Blue Book and Yellow Book • How the Blue Book and Yellow Book cover the same standards Department of Labor Office of Inspector General • How the assignment processes are the same ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Some Differences • Blue Book • 23 numbered pages • About ½ page on use and application • Intentionally not overly prescriptive and intended to be flexible Department of Labor Office of Inspector General • Issued by the Council of the Inspectors General on Integrity and Efficiency ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes • Yellow Book ▪ New Investigative Management Information • 233 numbered pages System (NIMIS) currently in UAT – less than 9 months • An entire chapter on use and application ▪ Hosted in AINS Fed. RAMP Cloud – • Highly detailed with requirements and application guidance eliminating IT infrastructure & maintenance burden • Issued by the Comptroller General of the United States through ▪ Integrated Evidence Tracking replaced the Government Accountability Office Tracker Product

Shared Attributes • Most of the Blue Book standards are covered in the Yellow Book • Assignments under both the Blue Book and the Yellow Book are subject to peer review Department of Labor Office of Inspector General • Assignments conducted under Blue Book. Solution: standards follow the same ▪ Unified Investigative Consolidation of 4 legacy, stove-piped overall process as performance audits conducted under Yellow Book systems and numerous manual processes standards ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Competency • Blue Book • “The staff assigned to perform inspection work should collectively possess adequate professional competency for the tasks required. ” Department of Labor Office of Inspector General • Yellow Book ▪ Unified Investigative Solution: of 4 legacy, stove-piped • Chapter 4: Competence. Consolidation and Continuing Education systems and numerous manual processes • Paragraphs 4. 02 through 4. 15 ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Independence • Blue Book • “In all matters relating to inspection work, the inspection organization and each individual inspector should be free both in fact and appearance from personal, external, and organizational Department of Labor Office of Inspector General impairments to independence. ” ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes • Yellow Book • Chapter 3: Ethics, Independence, and Professional Judgment ▪ New Investigative Management Information System (NIMIS) currently in UAT – less • Paragraphs 3. 18 through 3. 108 than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Professional Judgment • Blue Book • “Due professional judgment should be used in planning and performing inspections and in reporting the results. ” Department of Labor Office of Inspector General • Yellow Book • Chapter 3: Ethics, Independence, and. Solution: Professional Judgment ▪ Unified Investigative Consolidation of 4 legacy, stove-piped • Paragraphs 3. 109 through 3. 117 systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Quality Control • Blue Book • “Each OIG organization that conducts inspections should have appropriate internal quality controls for that work. ” Department of Labor Office of Inspector General • Yellow Book • Chapter 5: Quality Control and Peer Review ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped • Paragraphs 5. 02 through 5. 59, Quality Control and Assurance systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Planning • Blue Book • “Inspections are to be adequately planned. ” • Yellow Book Department of Labor Office of Inspector General • Paragraph 4. 11 defines planning • Chapter 8: Fieldwork Standards for Performance Audits ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped • Paragraphs 8. 03 through 8. 35, Planning systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Data Collection and Analysis • Blue Book • “The collection of information and data will be focused on the organization, program, activity, or function being inspected, consistent with the inspection objectives, and will be sufficient to Department of Labor Office of Inspector General provide a reasonable basis for reaching conclusions. ” ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes • Yellow Book • Chapter 8: Fieldwork Standards for Performance Audits ▪ New Investigative Management Information System (NIMIS) currently in UAT – less • Paragraphs 8. 90 through 8. 115, Evidence than 9 months • Chapter 9: Reporting Standards for Performance Audits ▪ Hosted in AINS Fed. RAMP Cloud – • Paragraphs 9. 18 through 9. 28, Reporting Findings, Conclusions, eliminating IT infrastructure & maintenance and Recommendations burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Evidence • Blue Book • “Evidence supporting inspection findings, conclusion, and recommendations should be sufficient, competent, and relevant and should lead a reasonable person to sustain the findings, Department of Labor Office of Inspector General conclusions, and recommendations. ” ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes • Yellow Book • Chapter 8: Fieldwork Standards for Performance Audits ▪ New Investigative Management Information System (NIMIS) currently in UAT – less of Evidence • Paragraphs 8. 77 through 8. 79, Identifying Sources than 9 months and the Amount and Type of Evidence Required ▪ Hosted in AINS Fed. RAMP Cloud – • Paragraphs 8. 90 through 8. 115, Evidence eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Records Maintenance • Blue Book • “All relevant documentation generated, obtained, and used in supporting inspection finding, conclusions, and recommendations should be retained for an appropriate period of time. ” Department of Labor Office of Inspector General • Yellow Book ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped • Paragraph 5. 46, “The audit organization should establish policies systems and numerous manual processes and procedures that require retention of engagement ▪ New Investigative Management Information Systemof (NIMIS) in UAT –to less documentation for a period timecurrently sufficient permit those than 9 months performing monitoring procedures and peer review of the ▪ Hosted in AINS Fed. RAMP Cloud – organization to evaluate its compliance with its system of quality eliminating IT infrastructure & maintenance burden if required by law or regulation. ” control or for a longer period ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Timeliness • Blue Book • “Inspections should strive to deliver significant information to appropriate management officials and other customers in a timely manner. ” Department of Labor Office of Inspector General • Yellow Book ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped • Chapter 9: Reporting Standards for Performance Audits systems and numerous manual processes • Paragraph 9. 17, Timely ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Fraud, Other Illegal Acts, and Abuse • Blue Book • “In conducting inspection work, inspectors should be alert to possible fraud, other illegal acts, and abuse and should appropriately follow up on any indicators of such activity and Department of Labor Office of Inspector General promptly present associated information to their supervisors for review and possible referral to the appropriate investigative ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped office. ” systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months • Yellow Book • Chapter 8: Fieldwork Standards for Performance Audits ▪ Hosted in AINS Fed. RAMP Cloud – • Paragraphs 8. 71 through 8. 76, Fraud eliminating IT infrastructure & maintenance burden • Chapter 9: Reporting Standards for Performance Audits ▪ Integrated Tracking replaced • Paragraphs 9. 40 through 9. 44, Evidence Reporting on Instances of Fraud Tracker Product

Common Standards: Reporting • Blue Book • “Inspection reporting shall present factual data accurately, fairly, and objectively and present findings, conclusions, and recommendations in a persuasive manner. ” Department of Labor Office of Inspector General • Yellow Book ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped • Chapter 9: Reporting Standards for Performance Audits systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Standards: Performance Measurement • Blue Book • “Mechanisms should be in place to measure the effectiveness of inspection work. ” Department of Labor Office of Inspector General • Yellow Book • Chapter 5: Quality Control and Peer Review ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped • Paragraphs 5. 02 through 5. 59, Quality Control and Assurance systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Blue Book Standards Not In the Yellow Book • Followup • Working Relationships and Communication Department of Labor Office of Inspector General ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Followup • Blue Book Standard: “Appropriate followup will be performed to ensure that any inspection recommendations made to Department/Agency officials are adequately considered and appropriately addressed. ” Department of Labor Office of Inspector General ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Working Relationships and Communication • Blue Book Standard: “Each inspection organization should seek to facilitate positive working relationships and effective communication with those entities being inspected and other interest parties. ” Department of Labor Office of Inspector General ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Common Business Processes • Initiate • Plan • Execute • Supervise • Report Department of Labor Office of Inspector General ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Initiate • Inspections and Evaluations • Tailored to the unique needs of each department or agency • Audits • Annual audit plan • Other reasons Department of Labor Office of Inspector General ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Plan • Inspections and Evaluations • Coordination • Research • Work Plan Department of Labor Office of Inspector General • Audits ▪ Unified Investigative Solution: of 4 legacy, stove-piped • Auditor Communication. Consolidation systems and numerous manual processes • Investigations or Legal Proceedings ▪ New Investigative Management Information System (NIMIS) currently in UAT – less • Results of Previous Engagements than 9 months • Assigning Auditors ▪ Hosted in AINS Fed. RAMP Cloud – • Preparing a Written Audit Plan eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Execute • Inspections and Evaluations • Data Collection and Analysis standard • Evidence Standard Department of Labor Office of Inspector General • Audits • Paragraphs 8. 36 through 8. 86, Conducting ▪ Unified Investigative Solution: the Engagement Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Supervise • Inspections and Evaluations • A key aspect of inspection quality control is adequate supervision • Audits Department of Labor Office of Inspector General • Paragraph 8. 87, Auditors must properly supervise audit staff. ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

Report • Inspections and Evaluations • Describe the objective(s), scope, and methodology of the inspection • State that the inspection was conducted in accordance with the Department of Labor Office of Inspector General “Quality Standards for Inspection and Evaluation. ” • Clear and concise and…written in terms intelligible to the intended ▪ Unified Investigative Solution: of 4 legacy, stove-piped recipients and informed. Consolidation professionals. systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months • Audits • Paragraphs 9. 03 through 9. 06, Reporting Auditors’ Compliance ▪ Hosted in AINS Fed. RAMP Cloud – with GAGAS eliminating IT infrastructure & maintenance burden • Paragraphs 9. 10 through 9. 17, Report Content ▪ Integrated Evidence Tracking replaced Conclusions, • Paragraphs 9. 1 through 9. 28, Reporting Findings, Tracker Product and Recommendations

Conclusion: Not That Different • Inspections and evaluations are tailored to a department or agency’s unique mission but follow the same principles and business process as performance audits Department of Labor Office of Inspector General • Inspections and evaluations do not require a unique case management tool ▪ Unified Investigative Solution: Consolidation of 4 legacy, stove-piped systems and numerous manual processes ▪ New Investigative Management Information System (NIMIS) currently in UAT – less than 9 months ▪ Hosted in AINS Fed. RAMP Cloud – eliminating IT infrastructure & maintenance burden ▪ Integrated Evidence Tracking replaced Tracker Product

A. Michael Stevens, Consultant 806 West Diamond Ave, Suite 400 Gaithersburg, MD 20878 info@ains. com 301 -670 -2300 www. ains. com