Division of Internal Evaluation & Assessment (DIEA)

The Division of Internal Evaluation and Assessment (DIEA) provides guidance and oversight to Indian Affairs organizations to ensure that internal controls are established and maintained for all programs, organizations and functions. Additionally, DIEA assists and ensures that Indian Affairs organizations implement and comply with internal control guidelines established by the Department of the Interior, Office of Management and Budget (OMB), Government Accountability Office, etc. to include developing an annual internal control review plan, conducting internal control reviews/assessments, identifying and correcting program and operational deficiencies and developing the Indian Affairs Annual Assurance Statement for Internal Control to the Secretary of the Interior.

DIEA also provides guidance and oversight for audits of Tribal contractors and grantees and ensures Indian Affairs compliance with the Single Audit Act and OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. DIEA also conducts internal Indian Affairs’ audits, investigations, and reviews to ensure programs achieve their intended results; resources are used consistent with agency mission; resources are protected from waste, fraud, and mismanagement; and compliance with laws, regulations, policies and procedures. The office also serves as the audit liaison/point of contact for all Indian Affairs organizations to the Department of the Interior, Assistant Secretary Policy, Management and Budget and Chief Financial Officer; Department of the Interior, Office of Inspector General; Government Accountability Office; and other agency Inspector Generals (e.g. Department of Education, Federal Communication Commission) pertaining to all audit issues to include Tribal audit matters.

Office of the Chief Financial Officer (OCFO)

The office is headed by the Chief Financial Officer (CFO) who serves as the principal financial management advisor to the Assistant Secretary-Indian Affairs and other senior Indian Affairs officials. The CFO is the primary conduit to the Department’s financial management community. The CFO also serves as head of the contracting activity, the senior Indian Affairs acquisition official, the financial audit liaison officer, and the management control coordinator for Indian Affairs. The OCFO interfaces with appropriate Congressional staff on budget issues and is responsible for budget formulation and execution; financial management, including loan and construction accounting; power and irrigation billings and collections; acquisitions and grants; and property and space management activities. The OCFO also manages and monitors the Activity Based Costing/Management program for Indian Affairs. The OCFO prepares Indian Affairs financial statements. The OCFO ensures financial management is consistent with requirements of the Chief Financial Officers Act, Government Performance and Results Act, Office of Management and Budget guidance, Department of the Treasury, General Accounting Office, and Federal Accounting Standards Advisory Board.