The guideline discusses the scope of the procedures; the authority and responsibility of the assistant administrator, office of audit and investigation, and of the office of general counsel; definitions of key terms such as audit, inquiry, and originating sources; the contact point for the reporting of allegations; and reporting violations. Criteria for reporting and advantages of the reporting system are outlined. Procedures for action by the originating source are also outlined, including immediately recording the allegation, contacting the office of audit and investigation, and making an inquiry. Information that should be contained in the reports is listed, and the handling of known or suspected violations is discussed. Policies concerning the assistance to be rendered by individuals during investigations or audits, actions that might prejudice the Government's interest, and procedural action are described. Detailed procedures for action encompass the receipt of an allegation or complaint, the issuance of 'Significant Issue Bulletin' once jurisdiction is established, and procedures upon completion of the preliminary inquiry. Appendixes include a chart of procedures for action or reported serious irregularities and a sample of a 'Significant Issue Bulletin.'