Exhibit_B_Statement_of_Independence_on_Individual_Project.pdf

OAE-001 Independence 1 of 2

Statement of Independence on Individual Projects

The Office of Inspector General (OIG), its personnel, and its contractors must be independent in all matters relating to audit, inspection, and evaluation work. OIG personnel and contractors who are engaged in or overseeing audits, inspections, or evaluations are to comply with OIG policy OAE-001, Independence, and conduct themselves in a manner consistent with the OIG’s core values; the Board’s Principles of Ethical Conduct; the Standards of Ethical Conduct for Employees of the Executive Branch, issued by the U.S. Office of Government Ethics; the generally accepted government auditing standards (GAGAS), issued by the Comptroller General of the United States; the Quality Standards for Inspection and Evaluation, issued by the Council of the Inspectors General on Integrity and Efficiency; and any other standards applicable to their project. OIG personnel and contractors must take precautions to ensure that their conduct is perceived as being independent, professional, and appropriate; they are not to become involved in situations that impair independence or give the appearance that an impairment to independence exists.

When any apparent or potential threats to independence are identified, the individual must immediately and fully disclose the situation to the project manager or to the Senior OIG Manager, as appropriate. The project manager, in consultation with the applicable Senior OIG Manager and Associate or Assistant Inspector General, must determine whether identified threats to independence are significant and whether they can be reduced to an acceptable level through safeguards. Any disclosed threats to independence and applied safeguards must be documented on this form. If the disclosed threats to independence are deemed insignificant, the basis for that determination must be documented on this form.

Failure to comply with the OIG’s policy and procedures regarding independence may result in adverse or disciplinary action against the individual, up to and including termination.

Instructions OIG personnel and contractors who conduct or oversee audits, evaluations, or inspections, or who sign the resulting reports, must complete this form, which documents compliance with applicable independence standards prior to working on a project. Similarly, OIG personnel and contractors who substantially contribute to a project must complete this form in accordance with OIG policy OAE-001, Independence. A new form must be completed when circumstances change or when threats to independence arise that affect an individual’s independence. In addition, this form must be completed by personnel assigned to provide independent referencing prior to their involvement with the project.

The completed forms are maintained as electronic workpapers in the audit system of record.

OAE-001 Independence 2 of 2

Certification I certify that I have read and understand the above, as well as the OIG’s Independence policy and GAGAS or Quality Standards for Inspections and Evaluations independence standards. With regard to the assigned project, I have evaluated threats to my independence, both independence of mind and independence in appearance, and attest that (select one)

☐ I have not identified any threats to my independence.

☐ I have identified threats to independence and applied safeguards, as described below.

☐ As a referencer for this project, I certify that I have not identified any threats to my independence that would prevent me from objectively performing the independent reference review.

I also agree to reevaluate my independence while working on this project, whenever my assignment is changed or my circumstances change. If changes affecting either my independence or my objectivity regarding this project occur subsequent to the completion of this form, I will immediately notify the project manager or the Senior OIG Manager, as appropriate.

Project name: _________________________________________________________

Your name: _____________________________________________________

Date started on project: ________________________________________

Signature: __________________________________ Date: __________________

Describe any threats to independence and safeguards applied (attach additional page if necessary).