The Deputy Inspector General, Contract Audit heads the OIG’s Contract Audit Unit and is a direct report to the Inspector General. The Deputy Inspector General serves as the strategic thinker and subject matter expert in contract audits and related issues within the OIG. The Contract Audit Unit is also comprised of 13 OIG auditors, 1 architect, 2 engineers, 3 administrative staff and over 100 auditors from 8 Certified Public Accounting (CPA) firms. The OIG auditors are comprised of Audit Managers, Audit Supervisors and Senior Auditors. The architect and the engineers serve as Project Managers and the Technical Evaluation Team.
The Contract Audit Unit conducts audits of the District’s procurement system which includes procurement contracts for goods and services and contracts for the construction and modernization program. The Unit is responsible for conducting pre-award and post-award audits of all contracts and also provides support to District procurement officials in areas such as conducting rate surveys, claims and litigation support. Contract Audit Staff is also responsible for conducting the performance and operational audits of all Facilities Services Division programs and processes to ensure that they are operating efficiently and effectively in accordance with District policies and procedures, and applicable laws and regulations. The Unit also provides support to the Office of Investigations in conducting Due Diligence Reviews.
The Contract Audit Unit conducts its audits in accordance with Generally Accepted Government Auditing Standards, which are issued by the Comptroller General of the United States and the Federal Acquisition Regulations. The Unit also conducts reviews, surveys and other services in accordance with the Statement on Standards for Consulting Services issued by the American Institute of Certified Public Accountants.
In February 2006, Austin Onwualu was appointed Deputy Inspector General, Contract Audit. His responsibilities include the management of the Contract Audit Unit and the supervision of a staff of auditors, forensic accountants, architects and project managers from the OIG and 8 public accounting and consulting firms in conducting audits of contracts related to the District's $19.2 billion School Construction and Modernization Program.
Mr. Onwualu is originally from Oba, a coastal city in the eastern part of Nigeria, West Africa. He is a graduate of the University of Maryland with a Bachelors of Science degree in Accounting. He also graduated with an MBA in Finance from California State University, Los Angeles. He is a Certified Public Accountant with licenses in Maryland and California and a Certified Inspector General (CIG). Mr. Onwualu started his career as a senior auditor with Cotton & Company, CPAs, a regional accounting firm in Alexandria, Virginia. He later worked in various senior and management positions with the Defense Contract Audit Agency (DCAA), AMTRAK Office of the Inspector General and the Los Angeles Metropolitan Transportation Authority (MTA). His more recent assignments have been as a Staff of the Office of Enforcement with the United States Securities & Exchange Commission (SEC) and as an Audit Manager with the Office of the Inspector General, Los Angeles Unified School District.
