The Cooperative Audit Resolution and Oversight Initiative
The Cooperative Audit Resolution and Oversight Initiative (CAROI) concentrates on two facets for program improvement: cooperative audit resolution and oversight activities. In 1999, ED developed a guide to provide direction on the first facet of cooperative audit resolution for program improvement. The guide provided guidance for resolving audit findings as well as guidance on how to use CAROI to prevent potential audit findings.
In the summer of 2009, the Association of Government Accountants (AGA) established a work group comprised of federal and state officials with the responsibility for audits and monitoring. The work group expanded the original CAROI guide developed by ED. The guide is titled: Guide to Improving Program Performance and Accountability Through Cooperative Audit Resolution and Oversight and can be downloaded here.The work group worked to ensure that CAROI is applicable to all federal and state agencies and programs, and incorporated information on monitoring, technical assistance, and other oversight functions into the guide.