Dept. of Health & Human Services – (HCFA) Health Care Finance Administration (OIG): Mr. Ozobu was the audit staff on this CFO Act audit. The Audit included the Financial Compliance audit of the medicare and Medicaid contractor of Blue Cross Blue Shield of Alabama, Ohio, Iowa, and Florida. The audit was conducted in accordance with Generally Accepted Auditing Standards, Government Auditing Standards and OMB Bulletin 98-08, as amended, 97-01 Audit Requirements for Federal Financial Statements & CFO’s Act. Major Components and tasks include: (1) Evaluate effectiveness of internal controls, (2) Test of Compliance with applicable laws and regulations, (3) Fund Reconciliation, (4) Test of reasonableness of Assets, (5) Review of Cost Reports/Settlements, (6) Audit of Proprietary accounts, and (7) Review of Claims Processing – Payment/Non–Payment of claims and Reporting of MSP Receivables. Department of Justice/OIG – Immigration and Naturalization Service: He Participated in this engagement as a senior auditor. The scope of the audit included the financial compliance audit of INS. The audit was performed in accordance with Government Auditing Standards and the Chief Financial Officer’s Act (CFO). Major components and tasks included: (1) Treasury Fund reconciliation, (2) Audit of Proprietary Accounts, (3) Test of reasonableness of Assets, (4) Test of Internal Controls, (5) Test of Compliance with Regulations, (6) Reconciliation of obligations with appropriations, and (7) Review of budget allocation and execution. Department of Navy – Audit of Cost Based Management Tool (CBMT) of Navy RDT&E Activities: Mr. Ozobu was the senior auditor on this engagement. The audit evaluation was conducted in accordance with Government Auditing Standards and Statements on Standards for Attestation Engagements issued by the American Institute of Certified Public Accountants. Major components and tasks included: (1) Obtained supporting documentation for CBMT product and life-cycle taxonomies tested, (2) Performed substantive and internal control testing, (3) Verified source documentation and detailed records, (4) Conducted interviews of key Navy personnel to understand and document the process used to accumulate and report CBMT data, (5) Tested the reasonableness of methodologies used to spread the total costs of data elements among the product and life-cycle taxonomies, (6) Performed comparative analysis of data reported in the financial statements, and (7) Document and tested the EDP systems used to accumulate and report CBMT data. I am an accountant with more than two years of experience in conducting audits and internal control reviews of entities in government, profit and non-profit sectors. I have performed various auditing review, compilation and prepared reports for diverse commercial and government agencies.
I am experienced with A-133, generally accepted accounting principles for federal agencies, Generally Accepted Accounting Principle (GAAP), Generally Accepted Auditing Standards (GAAS). DC Department of Employment Services/OIG: This project was a review to provide professional services in the areas of Financial, Operational and Compliance of selected areas within DOES in accordance with Government Auditing Standards and Standard for Accounting & Review Services issued by AICPA. Mr. Ozobu was the staff auditor on this engagement. The review engagement conducted included: (1) Review and evaluation of Worker’s Compensation Program focused on Special and Administration Funds, (2) Document and tested the unemployment compensation process, (3) Interviewed pertinent responsible personnel, (4)Tested samples of payments from the funds and verified whether payments are in compliance with DC Code 36-340 for Special Fund and DC Code 36-341 for Administration Fund, (5) Developed summary of exceptions and control process findings and recommendations, (6)Test of controls in the unemployment insurance process, and (7) Test of internal control policies and procedures governing the program. Allstate Lending Services, Inc. Obtained an understanding of internal control policies and procedures Prepared the statement of cash flows Evaluated the effectiveness of internal control process Tested the cash receipts and disbursements for reasonableness Performed general ledger reconciliation Prepared audit reports and notes to the financial statement District of Columbia Lottery and Charitable Games Board and University of the District of Columbia He participated in this engagement as Senior Auditor to performed Financial Statement Audit, in accordance with Government Auditing Standards. Major tasks include: Test of reasonableness of Property and Equipment (Fixed Assets) Test of reasonableness of Payroll Performed walk-through and determined the effectiveness of internal controls Test of Compliance with laws, rules and regulations Performed analytical procedures and investigated any unusual variances Developed summary of exceptions/ Management letter comments on finding with recommendations for improvement Tested total revenue for reasonableness Interviewed responsible personnel Dept. of Health & Human Services – (HCFA) Health Care Finance Administration (OIG) He was in this engagement as a Senior Auditor. The Audit includes the Financial Compliance audit of the medicare contractor of Blue Cross Blue Shield of Alabama. The audit is being performed in accordance with Generally Accepted Auditing Standards, Government Auditing Standards and OMB Bulletin 98-08, as amended, 97-01 Audit Requirements for Federal Financial Statements & CFO’s Act. Major Components and tasks include: Evaluate effectiveness of internal controls Test of Compliance with applicable laws and regulations Fund Reconciliation Test of reasonableness of Assets Review of Cost Reports/Settlements Audit of Proprietary accounts Review of Claims Processing – Payment/Non–Payment of claims and Reporting of MSP Receivables Obtained an understanding of BCBS Alabama internal control systems Tested the mathematical accuracy of the cash receipts.