U.S. Department of Health and Human Services

Circular 95-12 Exhibit B

FORMAT FOR COMMENTS - FINAL REPORTS

PUBLIC HEALTH SERVICE (PHS) COMMENTS ON THE OFFICE OF
INSPECTOR GENERAL (OIG) (or GENERAL ACCOUNTING OFFICE (GAO)
FINAL REPORT, "TITLE OF REPORT." COMMON IDENTIFICATION NUMBER (CIN)

OIG/GAO Recommendation(s)

Transcribe (word for word) each of the recommendations made by the audit agency from the final report to this section of the IHS comments.

PHS Comments (To the OIG/GAO recommendations)

In this section of the comments the IHS is afforded the opportunity to convey if We Concur or if We Do Not Concur with the findings and recommendations included in the audit agency's final report.

If the IHS concurs with each of the written findings and recommendations, information must be provided here regarding: the IHS' plans to implement necessary corrective actions; the projected dates (month and year) for completion of each corrective action; and a report of IHS' progress toward completing each corrective action. Corrective actions for each recommendation must be realistic, well planned and described concisely in this section of the IHS comments.
Rationale for the IHS not concurring with any one of the written findings and recommendations must be included in this section of the IHS comments.