Summary: The Inspector General Act of 1978 requires the Office of Management and Budget (OMB), in consultation with GAO, to identify federal entities, including government corporations and independent regulatory agencies, without offices of inspectors general and to publish a list of such entities annually in the Federal Register. The act also requires these entities to report annually to Congress and to OMB on the audit and investigative activities of their organizations. This fact sheet provides information on (1) whether federal entities identified by OMB in fiscal year 1994 reported their audit and investigative activity as required by law; (2) what audit and investigative activities these entities reported during the past three years; (3) what the status of audit recommendations for seven entities under the jurisdiction of the Senate Appropriations Subcommittee on Labor, Health and Human Services, and Education is; (4) how these seven entities process allegations of fraud and mismanagement; and (5) how they obtain their administrative services.