Farm Credit Administration Office of Inspector General 1501 Farm Credit Drive McLean, Virginia 22102-5090 January 20, 2016 The Honorable Kenneth A. Spearman, Board Chairman The Honorable Dallas P. Tonsager, Board Member The Honorable Jeffery S. Hall, Board Member Farm Credit Administration 1501 Farm Credit Drive McLean, VA 22102-5090 Dear Board Chairman Spearman and FCA Board Members Tonsager and Hall: The Government Performance and Results Act of 1993 (GPRA) and GPRA Modernization Act of 2010 encourage organizations to manage for results and hold managers accountable for executing programs to achieve desired outcomes. The enclosed report documents the outcomes or impact of the products, services, and leadership of the Office of Inspector General (OIG) during fiscal years 2014 and 2015. The OIG continues to work to enhance its role as an agent for positive change within the Farm Credit Administration (FCA or Agency). The results reflect the OIG’s commitment to assist in achieving the Agency’s mission of ensuring a safe and sound Farm Credit System that provides a dependable source of credit to farmers and ranchers. We look forward to continuing to work with you to ensure FCA remains effective in its efforts to accomplish its mission. I welcome your comments on ways to improve OIG services that help you achieve your goals for FCA’s operations. If you have any questions, please call me at extension 4036 or 4030. Respectfully, Elizabeth M. Dean Inspector General Enclosure Table of Contents Executive Summary ................................................................................................................... 1 Background................................................................................................................................ 2 Audits, Inspections, and Evaluative Products ............................................................................. 3 Investigations ............................................................................................................................. 8 Legislative and Regulatory Review ...........................................................................................10 Outreach ...................................................................................................................................11 Appendix ...................................................................................................................................13 Executive Summary The Office of Inspector General (OIG) of the Farm Credit Administration (FCA or Agency) met or exceeded performance goals in fiscal years (FY) 2014 and 2015. Goals pertained to: · audits, inspections, and evaluative products; · investigation of administrative and criminal violations; · reviewing and commenting on legislation and regulations affecting the Agency and the Inspector General (IG) community; and · outreach. OIG Reports The OIG products listed below were timely and constructive while accommodating the priorities of the Agency. Each product addressed risk to the Agency. Many of these products contained recommendations to improve Agency operations. During the reporting period the OIG issued: · Nine Audits: Seven program audits and two financial statement audits · Two Federal Information Security Management Act (FISMA) evaluations · Five Management Advisories · Eight quarterly and two annual summary survey reports of the Farm Credit System · Six investigative reports OIG Contributions to the Federal Inspectors General Community The IG Reform Act of 2008 established the Council of the Inspectors General on Integrity and Efficiency (CIGIE) as an independent executive branch entity to address integrity, economy, and effectiveness issues that transcend individual government agencies and to increase the professionalism and effectiveness of the OIG workforce. The CIGIE is currently composed of 73 federal IGs and 6 other federal leaders. · The FCA IG served in various CIGIE capacities, including membership on CIGIE’s Legislation Committee, Inspection and Evaluation Committee, and the Small OIGs Work Group. In January 2015, the IG was also appointed to the CIGIE Executive Council as an At-Large Member. · OIG staff members participated in CIGIE activities in various leadership roles, including: o a Senior Auditor served as an adjunct instructor for CIGIE and participated on the CIGIE Inspection and Evaluation Roundtable, o the Senior Information Technology (IT) Auditor participated on the IT Subcommittee of the Federal Audit Executive Council and assisted CIGIE with developing their information security program, and o the IG Counsel served as Vice Chair to the Council of Counsels to the Inspectors General. A measure of the OIG’s success is reflected in the contribution to the Agency’s continuous utilization of sound business practices and basic integrity. We are confident the Agency will continue to show firm commitment to the independence of the OIG and to follow-up on OIG report findings, conclusions, and recommendations to improve operations and programs. 1 Background The OIG welcomes comments and suggestions related to performance measurements. The mission of the OIG is to have our work products and presence promote economy, efficiency, and integrity in Agency operations. To accomplish that mission, we have four overall objectives: OIG OBJECTIVES 1. Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. 2. Investigate observed, alleged, or suspected wrongdoing to prevent and detect fraud, waste, abuse, and mismanagement in Agency programs and operations. 3. Review and make recommendations, as necessary, regarding existing and proposed legislation and regulations relating to Agency programs and operations and the Inspectors General community. 4. Work with the Agency head (FCA Board) and Congress to improve program management, and with the Inspectors General community and other related organizations to address government- wide issues. 2 Audits, Inspections, and Evaluative Products Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. OUTCOME / IMPACT The OIG performed or supervised audits, inspections, and evaluations of mission Performance Goal 1 critical operational areas. As a result of our audit and evaluation work, FCA programs and operations are more effective, waste in Agency programs and Deliver quality audit, operations is reduced, and better business practices are initiated. inspection, and evaluative products and services · Commissioning Program: Multiple improvements are being implemented as a result of our audit of FCA’s Commissioning Program. The Agency will that are useful to the FCA begin identifying and tracking the cost to commission an examiner. This Board, management, and information will inform cost-effective decision-making. OE will also use the Congress. cost information to analyze its testing structure and the consolidation of assessment milestones. Other improvements encompassed contracting, Performance Measures staffing, retention, and feedback mechanisms. Ø Audits, inspections, · Special Supervision and Enforcement Processes: The Office of and evaluations are Examination (OE) updated and provided training to Associate Examiners relevant. Audit on the special supervision and enforcement process. OE also initiated coverage includes all training on the criminal referral process, reporting by institutions and by mandated audits and the FCA when there is a reporting void. OE is in the process of defining a at least 75 percent of program so that commissioned examiners can be readied to fulfill those suggested by supervision and enforcement roles as workforce changes occur. In the Board and response to our audit, OE implemented/updated the following directives: management. o Normal Supervision Procedures, o Special Supervision Procedures, and Ø Risk is addressed. o Enforcement Action Procedures. One hundred percent · Mobile Device Cost Controls: As a result of the audit of Mobile Device of the OIG audits are Cost Controls, FCA reduced the cost of monthly wireless communication performed in high expenses and initiated reviews of data usage on mobile devices. risk/high dollar programs and · Training and Conference Expenses: The Agency revised processes in activities and/or are response to our audit of training and conference expenses. Policies and tied to the Agency procedures, control processes, and record retention were addressed. strategic planning Specifically, OMS increased controls in the approval process for higher goals. cost training. · Personnel Security and Suitability Program: The Agency had made strides in improving its Personnel Security and Suitability Program. Additional steps identified in our audit will improve controls and compliance with requirements. Designation of an Alternate Personnel Security Officer is being finalized, and this individual will participate in internal control processes. · Purchase Card Program: The Office of Management Services (OMS) provided education to cardholders and distributed a template for acceptable standard agency buys in response to our audit. OMS also documented the justification for cardholders with higher limits and exceptions to current processes. · Travel Card Program: OMS provided additional education to cardholders on agency policies and implemented new processes to distribute quarterly activity reports and review open travel card accounts. OMS also updated the travel card policies and procedures and the Charge Card Management Plan. 3 Audits, Inspections, and Evaluative Products Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. OUTCOME / IMPACT Performance Goal 1 The Agency continues to receive unmodified opinions on the financial Deliver quality audit, statements. inspection, and evaluative Draft reports for audits and evaluations were issued, on average, in 6 months products and services or less. The Agency consistently provided timely responses to our reports. that are useful to the FCA Board, management, and During the two-year reporting period, our nine audits and two FISMA evaluations resulted in 37 agreed-upon actions. At the close of FY 2015, 23 the Congress. agreed-upon actions were closed and 14 remained open. Performance Measures Almost all of our audits and evaluations contained action items, and 100 Continued percent of the recommendations to improve Agency operations were accepted as agreed-upon actions. Ø Products are timely, i.e., average time to Management’s attention to resolving open OIG agreed-upon actions continues complete audits and to be diligent, and, in the majority of instances, resolution occurs within 6 to 12 issue draft reports months. will not exceed 6 months. Ø Audits are See Appendix (page 13) for details of audits and evaluations. constructive. Audit products contain recommendations or agreed-upon actions to improve Agency operations, as necessary. The Agency accepts at least 90 percent of the OIG audit recommendations. 4 Audits, Inspections, and Evaluative Products Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. OUTCOME / IMPACT Performance Goal 2 The OIG, through its audit, inspection, and evaluative products, provides the FCA Board and management with recommendations to strengthen Agency Provide technical advice operations. and assistance to Agency · The IG identified management’s top challenges in the Agency’s officials in developing Performance and Accountability Report. sound management information and financial · An independent public accounting firm assessed the Agency’s reporting systems and in accounting and financial reporting each year, including controls and streamlining programs compliance with laws and regulations. Results of the audit were conveyed to the FCA Board and to the Chief Financial Officer. The and operations. Agency continues to receive unmodified opinions on its financial statements. Performance Measures · The OIG’s Senior Information Technology (IT) Auditor assessed the Ø The IG engages in Agency’s compliance with FISMA. Recommendations were conveyed discussion with the to the FCA Board, the Chief Information Officer, and the Director of FCA Board on OMS. matters of policy direction or The OIG’s analyses, input, and advice inform Agency officials and decision- administrative making processes. This reporting period, the OIG provided technical priorities. perspective on various aspects of Agency operations. · The OIG issued a management advisory recommending the Agency evaluate the use of suspension and debarment mechanisms to protect the government’s interest through procurements. In response, the Agency issued new policies on suspension and debarment. · The Agency’s interest reserve was the focus of another management advisory issued this reporting period. The OIG suggested that the Agency consider the interest reserve strategy, and a determination was made to reevaluate interest reserve strategies annually. · A management advisory proposed consideration of Inspector General oversight for the Farm Credit System Insurance Corporation. · The OIG issued a management advisory on Federal Records Act amendments that addressed personal emails and text messages as federal records. The Agency’s Information Resources Management Operations Committee discussed the impact of these changes and guidance was issued Agency-wide to implement changes in the law. · In light of a new FCA 401(k) plan, we issued a management advisory on the FCA Board’s participation in the plan, recommending a complete legal analysis be conducted. Oftentimes focus on issues raised in OIG audits and reviews results in thoughtful consideration and change to Agency operations. For example, as a result of our audit, the Agency suspended its student loan repayment program after finding it was not meeting intended goals. In 2015, the Board approved a new student loan repayment program for those employed at the Agency for at least four years to promote recruitment and retention initiatives. 5 Audits, Inspections, and Evaluative Products Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. OUTCOME / IMPACT Performance Goal 2 Since 1995, the OIG has surveyed the Farm Credit System (FCS or System) on the quality and effectiveness of the Agency’s examination function and Provide technical advice examiners. The OIG issues a quarterly report and, at the end of each fiscal and assistance to Agency year, a summary report on the survey results to the Chief Examiner and the officials in developing FCA Board. Respondents rate eight statements regarding examination sound management activities, communications and FCA regulations and guidance. Respondents information and financial have the opportunity to discuss the aspects of the examination that were the reporting systems and in most and least helpful to the institution’s board and management team. The OIG preserves the anonymity of respondents and the integrity of the survey. streamlining programs and operations. For FY 2014-2015, eight quarterly and two annual summary survey reports continued to provide useful feedback, mostly positive, for OE. This consistent Performance Measures trend indicates the examination program and staff are well regarded. Continued The OIG has also provided technical advice to management through our Ø The OIG performs work products: analyses and provides technical · Our audit of special supervision and enforcement processes identified advice to opportunities for improvement in the criminal referral process. The management Agency is revising its criminal referral regulation and processes to concerning clarify requirements and ensure consistency. accounting, management · The Commissioning Program audit analyzed how costs are quantified systems and controls, and tracked and potential savings from a revised testing structure. As a and performance result of our audit, OE will improve cost monitoring and evaluate measures. required testing in the Commissioning Program. · Our audit on mobile device cost controls analyzed FCA’s device usage and found potential contract savings could be gained. The audit also identified high data usage among 30 percent of mobile devices during an analysis of invoices pointing to a potential need to provide more guidance on appropriate usage. · The OIG was notified and briefed regarding a security incident involving malware code. The OIG’s Senior IT Auditor advised the Agency that the incident required reporting under US-CERT. A security incident was immediately filed by the Agency, and the OIG conducted and closed an investigation relating to the incident. · We confirmed the need for additional guidance for institutions on flood insurance requirements. · Human Resources made changes to practices as a result of suggestion by OIG. The OIG is always receptive to management’s requests for audit work or for the OIG’s perspective on FCA operations, whether technical or non-technical in nature. The IG regularly meets with the Board Chairman and Board members to discuss potential areas for review and the status of ongoing work. 6 Audits, Inspections, and Evaluative Products Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. OUTCOME / IMPACT Performance Goal 3 The OIG team has taken technical courses to gain proficiencies. Training Continuous improvement attended covered: of the OIG staff, products, and internal office · OIG Leadership and Professional Development · Information Technology and Cybersecurity administration. · Ethics Performance Measures · Internal Controls and Fraud Prevention · Financial Management Ø OIG training ensures · Law and Legal Updates the technical · Federal Audit Executive Council Meetings and Conferences proficiency of staff. · Interviewing Techniques · Records Management Ø The OIG implements · Project Management administrative improvements In addition, CIGIE training sessions and legal forums were attended. The identified through OIG team also stays current in FCA operations and strategic management reviews of Agency initiatives, including attending the FCA’s 2015 Strategic Planning programs and Conference. through staff involvement with the A Senior Auditor serves as an adjunct instructor for CIGIE’s Training Institute. professional OIG staff members receive recognition through awards and recognition from community. the CIGIE community. The IG’s opportunity to facilitate positive change within the Agency is enhanced by the quality and credibility of OIG products and advice. Management seeks and listens to the OIG’s views on issues. The quarterly reports on the OIG’s survey of FCS institutions relative to the Agency’s examination function provide Agency management with quantitative and narrative feedback that assists in facilitating positive change. FCA OIG passed its required peer review in 2013. Peer reviews ensure the OIG audit function meets or exceeds quality audit standards prescribed by the U.S. Government Accountability Office (GAO) and CIGIE. Our next peer review is scheduled for 2016. Audit, inspection, and other reports are almost always made public upon issuance. OIG continually updates its website and has increased transparency significantly by adding to its public website, postings for investigation summaries, Congressional Reports, and new sections on whistleblower protections and OIG authorities. As required by the Consolidated Appropriation Act, Pub.L.110-161, the OIG also maintains an email list for those who wish to be notified when OIG reports are posted to the Agency’s website. There is a direct link to the OIG on the Agency homepage. 7 Investigations Objective – Investigate observed, alleged, or suspected wrongdoing to prevent and detect fraud, waste, abuse, and mismanagement in Agency programs and operations. OUTCOME / IMPACT Performance Goal 1 The OIG issued investigative reports in 2014 and 2015, arising out of OIG Effectively investigate audit work, Agency referrals, and from hotline complaints. Some investigative and report administrative reports identified areas requiring review on administrative issues. OIG coordinates with law enforcement when warranted. Administrative actions, and criminal violations convictions, or pleas are sought for employees and/or contractors found relating to FCA programs guilty of wrongdoing. and personnel to Agency officials, the Attorney Management actions taken against employees serve as deterrents to future General (when wrongdoing. FCA internal policies, procedures, and controls are strengthened appropriate) and the to prevent and/or detect future wrongdoing. Public confidence in the integrity of FCA programs and internal operations is heightened. Congress. Performance Measures · The agency established a suspension and debarment process based on a need identified in an OIG investigation, and also recognized the Ø Investigative need to re-examine certain fiscal actions to ensure compliance with reports are timely applicable laws and regulations. and presented in an objective and · The agency altered its procedures relating to government credit card factual manner. purchases and tracking to identify issues earlier. Memoranda are issued to · The agency provided information to FCA employees regarding management proper use of mobile devices and internet resources. describing internal control weaknesses · FCA managers are alerted to employee misconduct for expeditious or program action. deficiencies found during the Whistleblower and hotline complaints receive prompt attention and/or are investigative directed to appropriate jurisdiction. process with suggestions to prevent and/or detect future wrongdoing. 8 Investigations Objective – Investigate observed, alleged, or suspected wrongdoing to prevent and detect fraud, waste, abuse, and mismanagement in Agency programs and operations. OUTCOME / IMPACT Performance Goal 2 During the reporting period, the OIG received 32 hotline complaints. The Cause FCA employees OIG has a secure email hotline, email@example.com, and phone and managers to numbers 703-883-4316 and 800-437-7322. recognize their Several hotline complaints led to formal and preliminary investigations responsibility and report resulting in agency referrals and management actions. Investigations are observed or suspected more successful because they are initiated in a timely manner, documented wrongdoing to the OIG. in a more formal manner to improve record-keeping, and allow for a more thorough review of relevant issues. Performance Measures Several hotline complaints were referred to the Office of Congressional and Ø Allegations of Public Affairs, and OE. OIG referred allegations from the OIG Hotline wrongdoing are relating to suspected fraud to FCA examiners. received in a timely manner and are FCA employees are more willing to report real or suspected wrongdoing supported by specific because they trust the competence, fairness, and confidentiality of OIG’s information. investigations. The IG and IG Counsel made presentations to new employees regarding their responsibility to report observed or suspected fraud, waste, abuse of authority, mismanagement, or other wrongdoing. 9 Legislative and Regulatory Review Objective – Review and make recommendations, as necessary, regarding existing and proposed legislation and regulations relating to Agency programs and operations and the Inspectors General community. OUTCOME / IMPACT Performance Goal 1 Legislation and proposed rules are tracked and commented upon when Maintain an effective appropriate. The OIG input is part of the decision-making process in program for reviewing approving or amending legislation, regulations, circulars, and other policy and commenting on positions. Constructive criticism and creative alternatives offered in OIG proposed and existing comments improve the quality and usefulness of documents issued by the legislation and Agency and other government offices throughout the OIG community. regulations affecting the The CIGIE Legislation Committee is active in forwarding interest items. Agency and IG Regulations, legislation, Informational Memoranda, and other issuances are community. reviewed by the OIG as noted in the OIG’s Semiannual Reports to the Congress. Performance Measures · The OIG attends monthly meetings with FCA’s Office of Regulatory Ø Processes are Policy and also has an established collaborative process designed to established and ensure information on regulations and briefings is sent to the OIG for documented for review. identifying and circulating (as · The OIG also contributes significantly to the IG community’s review appropriate) relevant and evaluation of legislation and regulations through the IG’s active documents. membership on the CIGIE Legislative Committee. Ø Constructive The FCA Board and management are informed about the status of new or comments on pending legislation or regulations initiated externally. relevant documents are submitted by the deadlines requested · A management advisory highlighted legislative amendments that by the office, Agency, significantly altered FCA employees’ recordkeeping responsibilities or staff circulating regarding email and text messages that constitute federal records. comments. In response, the Agency revised guidance to employees on record retention requirements. · Following a mandate by the Administration and then, legislation, FCA management continues to inform OIG when conference expenses exceed $100,000. 10 Outreach Objective – Work with the Agency head (FCA Board) and Congress to improve program management, and with the Inspectors General community and other related organizations to address government-wide issues. OUTCOME / IMPACT Performance Goal 1 OIG has developed several educational brochures and pamphlets to describe the role and function of the OIG. Examples include: The IG at FCA pamphlet, Promote OIG’s role within FCA Annual Employee Orientation PowerPoint presentation, Fraud the FCA and the Awareness Briefings, Semiannual Reports and input into CIGIE surveys and community at large. projects, including the CIGIE Annual Report to the President. Performance Measures The OIG encourages and is receptive to any and all feedback received from Agency management and staff regarding OIG practices and products. Ø Develop and maintain educational Agency employees’ acceptance of and cooperation with OIG activities is brochures or improved through better understanding of the OIG mission. OIG programs and pamphlets describing products are improved through feedback from Agency employees. OIG roles and activities. · OIG has completed significant updates of OIG Directives, including revisions to its Investigations Manual, Audit Follow-up and Resolution, Ø Facilitate feedback Audit Work Papers, and OIG Recordkeeping and Retention, and has from Agency also issued new directives and delegations, including a directive on employees and refine OIG’s Ethics Program and new delegations to the Director of OMS products and and the Chief Information Officer. practices based on the feedback to OIG · We also added information to the OIG website. Specifically, we added products and enhanced information on whistleblower protections and provided educational materials. notice of OIG’s Office of Special Counsel 2302(c) Certification. We also increased transparency by posting Investigation Summaries and adding a new section that posts our letter reports to Congress. · OIG educational materials have been enhanced and improved. The IG at FCA is an informational brochure that is distributed and discussed at new employee orientation and has been updated and re-issued. · The OIG created a new fraud awareness program that included a PowerPoint presentation; training segments for the FCA Employee Orientation; and a series of articles in FCA Today on fraud awareness and actions employees can take to prevent fraud. · The OIG presented at the Executive Management Team meeting for OE. Discussions took place about OIG’s ongoing projects and the survey. We responded to numerous Congressional Requests, including inquiries regarding closed investigations; investigations of high level employees; open OIG audit recommendations; attempts to interfere with OIG independence and access to records; and procedures for release of documents under the Freedom of Information Act. These letter reports to Congress are now posted on the OIG website for increased transparency. The OIG’s meetings and correspondence with Congressional staffers inform lawmakers on FCA OIG and FCSIC and their similarities, intersecting missions, and differences. This communication facilitates discussions about expanding the OIG’s jurisdiction. 11 Outreach Objective – Work with the Agency head and the Congress to improve program management and work with the Inspectors General community and other related organizations to address government-wide issues. OUTCOME / IMPACT Performance Goal 2 OIG staff actively participated in CIGIE in a multitude of ways. Provide leadership to organizations directly The IG is a member of CIGIE’s Executive Council, Legislative Committee, Inspection and Evaluation Committee and Small OIGs Working Group. contributing to the IG community, the Agency, Also, the IG and staff participated in the Inspection and Evaluation and the Federal Roundtable of CIGIE, Deputy Inspectors General Quarterly meetings, Council Government. of Counsels, CIGIE Federal Audit Executive Council (FAEC), CIGIE FAEC IT Committee, CIGIE Freedom of Information Act Working Group, and the Performance Measures CIGIE Records Administration Group. Ø Time and resources Projects and activities of adjunct organizations are improved by OIG staff are provided to OIG contributions and participation, as follows: staff members as an incentive to contribute · The IG, as a member of the Executive Council and Legislative to the Agency and Committee, has worked on various projects involving cross-cutting outside organizations issues for the IG community. These projects include a Congressional by serving on Relations Handbook, Communications Guidance, and a Working committees and Group on OIG oversight legislation. holding offices. · The IG co-chaired a working group that evaluated oversight of Ø OIG networking entities without an OIG. The IG, a Senior Auditor, and the OIG opportunities result in Counsel actively participated in writing a proposal for oversight that an expanded was distributed to CIGIE and members of Congress. The proposal consideration of FCA addressed different options and strategies for achieving efficient and ideas and practices effective oversight within federal agencies currently without an IG. by community · OIG participates in CIGIE working groups on inspections and contacts and experts. evaluations, records management, Small OIGs, and Freedom of Information Act policies and procedures. These groups collaborate and share common areas for inspection and evaluation work. · The IG frequently made presentations on IG Oversight Legislation, CIGIE Communications Guidance, and other CIGIE issues to the CIGIE as well as to other IG community organizations such as the Council of Counsels to the OIGs. · The IG Counsel is one of two Vice Chairs for the Council of Counsels to the OIGs and participates in CCIG initiatives relating to the Freedom of Information Act, recordkeeping policies and procedures, and investigative warnings. · The OIG Senior IT Auditor actively participates in the FAEC IT Committee. The OIG has shared information and best practices on record retention policies, whistleblower certification, cloud computing contract provisions, suspension and debarment procedures, social media, electronic document accessibility, and government credit card evaluation measures. 12 APPENDIX AUDITS Audits are Products are Audits are Agreed-Upon Audit Name Risk Addressed Relevant Timely Constructive Actions ≥ 80% 8 Agreed-Upon Travel Card Program OIG Initiated Strategic Plan 3 Months 100% Actions Purchase Card 4 Agreed-Upon OIG Initiated Strategic Plan 4 Months 100% Program Actions Training and 3 Agreed-Upon OIG Initiated Strategic Plan 6 Months 100% Conference Expenses Actions Special Supervision 3 Agreed-Upon and Enforcement OIG Initiated Strategic Plan 5 Months 100% Actions Processes Commissioning 9 Agreed-Upon OIG Initiated Strategic Plan 6 Months 100% Program Actions Mobile Device Cost 3 Agreed-Upon OIG Initiated Strategic Plan 6 Months 100% Controls Actions Personnel Security 4 Agreed-Upon OIG Initiated Strategic Plan 5 Months 100% and Suitability Actions FY 2013 and 2014 Legislatively Financial Statements Mandated Strategic Plan 7 Months No Action Items N/A (Issued in FYs 2014 Annual Audit and 2015) EVALUATIONS Federal Information Legislatively Security Management 2 Agreed-Upon Mandated Strategic Plan 2 Months 100% Act Evaluation for FY Actions Annual Review 2013 Federal Information Legislatively Security Management 1 Agreed-Upon Mandated Strategic Plan 2 Months 100% Act Evaluation for FY Action Annual Review 2014 13
FYs 2014-2015 Performance Report
Published by the Farm Credit Administration, Office of Inspector General on 2016-01-20.
Below is a raw (and likely hideous) rendition of the original report. (PDF)