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Please be advised the Interior Business Center (IBC) will deliver the Service Organization Control (SOC) reports for the Federal Personnel and Payroll System (FPPS) and the Oracle Federal Financial (OFF) System approximately one month later this year, around the beginning of September 2021.
Typically, the SOC reports cover the period July 1 through June 30, with the resulting SOC reports issued at the beginning of August. The coverage period for this year’s SOC reports will be extended one month through July 31, 2021. Future years’ reviews will return to the typical schedule with annual coverage periods ending June 30. As in the past, roll forward assurance letters will be provided following the period of the review through the end of the Federal fiscal year on September 30.
Independent auditor selection for the SSAE 18[1] review was recompeted this year. Complexities arising during the procurement process necessitated additional time to award the contract, postponing the start of the 2021 SSAE 18 review by approximately two months, and extending the coverage period/report delivery by one month.
The additional time is essential to meet required audit quality standards. The SSAE 18 review is conducted for the purpose of expressing an opinion as to whether (1) IBC’s description of the OFF and FPPS application controls presents fairly in all material respects the aspects of the IBC controls that may be relevant to a user organization’s internal control; (2) the controls included in the description were suitably designed to achieve the control objectives specified in the description if those controls were complied with satisfactorily; and (3) such controls had been placed in operation as of July 1, 2020.
If you have any questions regarding the 2021 SSAE 18 examination of FPPS and OFF, please contact:
Ted Aymami, Audit Liaison Officer, theodore_a_aymami@ibc.doi.gov, (720) 763-0172
Margaret Treadway, Chief, Enterprise Support, margaret_treadway@ibc.doi.gov, (202) 256-3079
Regards,
Julie Bednar
Associate Director
Human Resources Directorate
Interior Business Center
U.S. Department of the Interior
Office of the Secretary
www.doi.gov/IBC
[1] The auditor performs testing procedures as required in the AICPA Standards for Attestation Engagements No. 18 (SSAE 18) to determine the effectiveness of the specified controls in meeting the control objectives specified by the IBC. At the end of the engagement, the Auditor provides Service Organization Control (SOC) Reports for each system that provides detailed information about the results of the review.
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