Advisory Report: Review of Financial Internal Controls at VAMC Buffalo

At the request of the Director, Veterans Integrated Service Network 2, the OIG conducted an assessment of internal controls as they apply to fiscal activities at VAMC Buffalo, NY. We determined that the greatest potential for a break down in internal controls would be in not performing VHA required risk assessments and value audits. We also determined that required separation of duties must be maintained as they were prior to the reorganization.