EP 1110-3-8
9 Apr 04
operations will be limited to that deemed necessary based upon appraisal of the adequacy of
procedures and internal controls.
d. The reviewer will review the documents that comprise the Administrative Record to
ensure their inclusion. To accomplish this, the reviewer should check the contents of the
Administrative Record against the Table of Contents and the Index. Random checks throughout
the Index to find specific documents will reveal the adequacy and completeness of the Index and
the presence of the indexed documents. Likewise, the reviewer should select documents and
check their presence in the Index by the variety of entry points, i.e., key words in the title,
author, receiver, etc. To determine if correct procedures are in place, the reviewer can use the
Internal Management Control Checklist.
e. The Administrative Record file will be reviewed within 1 year of establishment and
each succeeding year thereafter, while in public use. The implementation of sound internal
controls for all FUDS projects will ensure the organization and orderliness of Administrative
Record files, thereby facilitating the review process. It is the responsibility of the district to
maintain its Administrative Record file in a condition for review; to prepare or reconstruct such
files is not the responsibility of the reviewers. All sets of the Administrative Record file should
be reviewed, those at a repository near the FUDS project and those at a public reading room at
the district.
f. Deficiencies will be noted in an exit interview with the lead official for the FUDS
project and then documented in a follow-up memorandum. The memorandum will state the
specific deficiencies, if any, or the strengths and merits attesting to the adequacy of the Record.
If deficiencies exist, the memorandum will allow sufficient time for correction. Further, the
memorandum will indicate that corrective measures will be taken and implemented prior to the
internal management control review the following year.
4-18
Previous Page
