The report is a uniform, electronic-based questionnaire developed by the OIA which has been designed to allow each entity to evaluate and report on its system of internal controls. It is comprised of twelve sections and over one hundred questions. The questions assess controls over each agency's strategic operations, general operations, financial information, human resources, regulatory compliance, and government service. The FIA Report also provides each agency with an opportunity to submit additional written commentary at the end of the questionnaire. Copies of all completed surveys are forwarded to the Governor, the Director of Administration, the Legislature, the Office of the Auditor General, and the State Library in accordance with State Law.