Voluntary Disclosure Program / After Disclosure - What OIG Expects / Self-Assessment Guidelines

Why This Topic Matters

Accurate self-assessment and documentation can affect how OIG reviews a disclosed matter and evaluates potential program losses or related liability. This guidance helps providers and auditors understand the scope of information OIG expects in the work plan and final report.

Article Sections

1. Approach

   Describes the broad review approaches that may be used for the internal financial assessment and the factors that influence the choice between them.

2. Basic information

   Summarizes the overall work plan expectations, OIG involvement, and the types of topics the plan should address.

3. Review objective

   Addresses the need to define the purpose of the review and the procedures used to carry it out.

4. Review population

   Explains how the relevant population should be identified and described in the review plan.

5. Sources of data

   Covers the types of source materials and reference standards that should support the review.

6. Personnel qualifications

   Describes the personnel and qualifications that should be identified for the self-assessment team.

7. Sample elements

   Introduces the sampling-related content that should be included when the assessment uses a sample.

8. Sampling unit

   Defines the unit of analysis used in the sampling plan.

9. Sampling frame

   Addresses how the sample source universe is defined and documented.

10. Sample size

    Covers how the sample size is planned and documented at a general level.

11. Random numbers

    Discusses how random selection is documented and identifies a recommended statistical tool.

12. Sample design

    Outlines the general expectations for the sampling design and possible alternative approaches.

13. Estimate of review time per sample item

    Notes that the plan should estimate the time and effort associated with reviewing each sampled item.

14. Characteristics measured by the sample

    Describes how the plan should define the items or attributes being evaluated in the sample.

15. Missing sample items

    Covers documentation of how missing items are handled in the sampling process.

16. Other evidence

    Addresses the role of corroborating information alongside sample results.

17. Estimation methodology

    Explains the overall estimation approach and reporting expectations for monetary loss calculations.

18. Reporting results

    Summarizes how the review findings should be presented in the final report.

19. Certification

    Describes the final certification expected from the provider or authorized representative upon completion of the assessment.