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Diagram illustrating the A-123 Appendix A process:

  1. Based on information obtained from management through the process of updating controls documentation, the selection and testing of selected controls, evaluations of Statement on Standards for Attestation Engagements (SSAE) Number 18 audit reports, and consideration of reports such as the GAO High-Risk report, recommendations regarding the identification of deficiencies in controls over financial reporting are provided in October to the Senior Assessment Team by the Office of Management Controls.
  2. In addition, the Senior Assessment Team takes into consideration the results from other audits and reviews performed during the fiscal year, including: Improper Payment reviews, Sensitive Payment reviews, Financial Statement Independent audits, and GAO and Special Inspector General for Afghanistan Reconstruction (SIGAR) audits.
  3. To fulfill the requirements of OMB Circular A-123, Appendix A, the Senior Assessment Team makes an assessment of the adequacy of controls over financial reporting as of June 30.

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U.S. Department of State

The Lessons of 1989: Freedom and Our Future