oversight

FY 2013-2014

Published by the Farm Credit Administration, Office of Inspector General on 2012-08-21.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

OFFICE OF
INSPECTOR GENERAL



   Strategic and Operating Performance Plan
                      Fiscal Years 2013-2014




    Farm Credit Administration
August 21, 2012


The Honorable Leland A. Strom, Chairman and Chief Executive Officer
The Honorable Kenneth A. Spearman, Board Member
The Honorable Jill Long Thompson, Board Member
Farm Credit Administration
1501 Farm Credit Drive
McLean, Virginia 22102-5090

Dear Chairman Strom and FCA Board Members Spearman and Long Thompson:

The enclosed document is the Office of Inspector General’s (OIG) Strategic and Operating
Performance Plan (SOPP) and Budgets for fiscal years 2013 and 2014.

The SOPP includes the OIG’s audit plan, a fluid document that may be amended as the year
progresses.

Please call me if you have any questions or comments.

Sincerely,




Carl A. Clinefelter

Inspector General


Enclosure
                                               TABLE OF CONTENTS



                                                                                                                                 Page


Glossary of Terms............................................................................................................. 1


Introduction ....................................................................................................................... 2


Strategic and Operating Performance Plan ....................................................................... 3


Object Class Detailed Budget Overview............................................................................ 10

  FY 2013 – Revised Budget and Justifications............................................................... 12

  FY 2014 – Proposed Budget and Justifications ............................................................ 14


OIG Control System .......................................................................................................... 16


Audit Plan ......................................................................................................................... 20


Appendices
  Appendix A—IRM Plan Summary Report ..................................................................... 23

  Appendix B—FY 2013-2014 Products and Services Budget ........................................ 24

                       Farm Credit Administration

                       Office of Inspector General

                         Fiscal Years 2013-2014

                                   GLOSSARY OF TERMS
Act                             Farm Credit Act of 1971, as amended

Agency                          Farm Credit Administration

CCIG                            Council of Counsels to Inspectors General

CIGIE                           Council of the Inspectors General on Integrity and Efficiency

FCA                             Farm Credit Administration

FCA Board                       Farm Credit Administration Board

FCS                             Farm Credit System

FISMA                           Federal Information Security Management Act

FLETC                           Federal Law Enforcement Training Center

FTE                             Full-Time Equivalent

FY                              Fiscal Year

IDP                             Individual Development Plan

IG                              Inspector General (FCA)

IG Act                          Inspector General Act of 1978, as amended

IRM                             Information Resources Plan

IT                              Information Technology

OE                              Office of Examination

OIG                             Office of Inspector General (FCA)

OMB                             Office of Management and Budget

SOPP                            Strategic Operating and Performance Plan

System                          Farm Credit System




_______________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                          1
                        Farm Credit Administration

                        Office of Inspector General

                          Fiscal Years 2013-2014


                                         INTRODUCTION
The Farm Credit Administration (FCA or Agency) Office of Inspector General (OIG) was
established on January 29, 1989, as a result of the 1988 amendments to the Inspector General
Act of 1978, as amended (IG Act). The IG Act established specific responsibilities and authorities
for all Federal Inspectors General. The FCA Inspector General (IG) has a dual reporting
responsibility to both the FCA Board and the oversight committees of the Congress.

The OIG analyzes Agency performance through audits, inspections, and evaluations and provides
conclusions and recommendations designed to strengthen Agency effectiveness and efficiency.
The OIG also reviews existing and proposed legislation and regulations relating to Agency
programs and operations to assess the impact on the Agency’s economy and efficiency.

The OIG contracts with an outside accounting firm for the annual audit of FCA’s financial
statements, internal control over financial reporting, and compliance with laws and regulations
relating to the determination of financial statement amounts. The accounting firm’s opinion letters
and accompanying Agency financial statements and notes are included in the Agency’s annual
Performance and Accountability Report. The OIG conducts the annual evaluation of the Agency’s
compliance with the Federal Information Security Management Act (FISMA) and issues a report
that is submitted to the Agency for further submission to the Office of Management and Budget
(OMB).

The OIG also maintains a Hotline for reporting allegations of fraud, waste, abuse, and
mismanagement. When there are alleged administrative or criminal violations relating to Agency
programs or personnel, the OIG will timely and effectively investigate and report.

Further, the OIG conducts a quarterly confidential survey of Farm Credit System (FCS or System)
institutions regarding the effectiveness of the Agency’s examination function and the examiners.
The OIG issues a quarterly report and annual summary report on survey results to the Chief
Examiner and the FCA Board.

OIG’s FY 2013 Budget Request

Section 6(f)(1) of the IG Act requires an Inspector General to highlight certain aspects of the
Inspector General’s budget request to the head of the department or designated Federal entity to
which the Inspector General reports. Section 6(f)(2) requires, in the case of FCA, the FCA Board
to highlight the same aspects of the Inspector General’s budget request when transmitting the
Agency’s budget to the President.

For the Inspector General’s revised FY 2013 budget submission, the OIG’s budget information
required to be highlighted is as follows:

    •	 The aggregate budget request for the OIG is $1,212,318.
    •	 The amount needed for OIG training is $17,515 (tuition).
    •	 The amount needed to support the Council of the Inspectors General on Integrity and
       Efficiency (CIGIE) is $3,400.
_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                            2
                        Farm Credit Administration

                        Office of Inspector General

                          Fiscal Years 2013-2014

             STRATEGIC AND OPERATING PERFORMANCE PLAN

                                                MISSION
The OIG’s work products and presence will promote economy, efficiency, and integrity in Agency
operations.

                                            CORE VALUES
    •	 Integrity – Giving straightforward, objective and balanced advice, motivated by a desire to
       improve conditions and do what is right.
    •	 Excellence – Producing high quality work and products that are timely and relevant.
    •	 Knowledge – Acquiring and expanding relevant skills and expertise.
    •	 Responsibility – Being accountable for our actions, work, and results and holding our
       customers to the same.
                                       CORE COMPETENCIES
    •	 Teamwork – We combine our staff skills and outside expertise to accomplish our mission.
    •	 Technology – We enhance the effectiveness of our work with the practical application of
       technology.
    •	 Broad Vision – We use our FCA knowledge to focus efforts on significant issues within
       the Agency.
    •	 Customer Centered – We are independent and believe we are successful when we have
       helped FCA become more successful.

                                            ASSUMPTIONS
    •	 Changing work force. There will continue to be periodic changes in FCA’s Board
       composition and Agency organization, and ongoing changes in FCA staffing, e.g., new
       hires and retirements. The latter may result in the loss of corporate knowledge, e.g., that
       gained from the Agency’s regulatory experience during the agriculture crisis of the mid
       1980s through the early 1990s and from regulatory evolution since that time. The FCS
       and the credit needs of rural America will continue to evolve and change. The financial
       and banking industry will become a different provider of financial services coming out of
       the current financial services industry crisis. As a result, the Agency’s methodology in
       achieving its mission will continually evolve and the OIG will need to remain vigilant over
       Agency performance and internal controls.
    •	 Changing work environment. As FCA leverages technology to improve its processes,
       the OIG will have to be positioned to evaluate new risks in internal controls and security
       measures. As a result, the OIG has ensured its expertise in technology to effectively
       perform the function.


_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                            3
    •	 Limited budget resources. Budget pressures on the OIG will be equivalent to those
       faced by FCA as a whole. The OIG will have to use an efficient mix of its core
       competencies and external resources to fulfill its mission. Technology will continue to
       cause change in processes and our approach to work.
    •	 Farm Credit Act. Changes in the agricultural and the financial industries will cause the
       FCS to seek greater flexibility in law and regulations. The OIG will continue to ensure that
       the FCA is ever mindful of its arm’s length regulatory role and mission to ensure the
       System’s service to rural America in a safe and sound manner, and will continue to review
       and may make recommendations regarding laws and regulations.

                             PRODUCTS AND SERVICES, AND GOALS

    1.	 Audit and evaluate the Agency’s programs and operations to promote economy,
        efficiency, and effectiveness.
            •	 Deliver quality audit and inspection products and services that are useful to the
               Board, management, and the Congress.
            •	 Provide technical advice and assistance to Agency officials in developing sound
               management information and financial reporting systems and in streamlining
               programs and operations.
            •	 Continuously improve OIG staff, products, and internal office administration.

    2.	 Investigate observed, alleged, or suspected wrongdoing to prevent and detect
        fraud, waste, abuse, and mismanagement in Agency programs and operations.
            •	 Effectively investigate alleged administrative and criminal violations relating to FCA
               programs and personnel.
            •	 Educate employees on their responsibility to report wrongdoing to the OIG.
            •	 Provide relevant information on results of investigative activities to appropriate
               parties.

    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.

            •	 Maintain an effective program for reviewing and commenting on proposed and
               existing legislation and regulations affecting the Agency.

    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.
            •	 Agency personnel understand and accept OIG’s role within FCA and the
               Inspectors General community.
            •	 OIG staff provide leadership to organizations directly contributing to the Inspectors
               General community.
            •	 OIG staff contribute to special projects for improving the Agency, the Inspectors
               General community, and the Federal government.
_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                            4
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2013-2014

                            AUDITS AND EVALUATIONS OF AGENCY PROGRAMS AND OPERATIONS

                                                                AGENCY GOALS 1 AND 2


                      OIG GOAL                                    PERFORMANCE MEASURES                                                OUTCOME
     1.    Deliver quality audit, inspection, and      Audits, inspections, and evaluations are relevant. Audit     FCA programs and operations are more
           evaluation products and services            coverage includes all mandated audits and at least 75        effective.

           that are useful to the FCA Board,
          percent of those suggested by the FCA Board and
                                                                                                                    FCA continues to receive unqualified financial
           management, and Congress.                   management.
                                                                                                                    audits.
                                                       Risk is addressed. 100 percent of OIG audits are
                                                                                                                    Waste in Agency programs and operations is
                                                       performed in high risk/high dollar programs and activities
                                                                                                                    reduced. Better business practices are
                                                       and/or are tied to the Agency strategic planning goals.
                                                                                                                    initiated.
                                                       Products are timely, i.e., average time to complete audits
                                                                                                                    Agency compliance with laws, regulations, and
                                                       and issue draft reports will not exceed 6 months.
                                                                                                                    internal policies and procedures.
                                                       Audits are constructive. At least 75 percent of audit
                                                                                                                    The Agency’s stature and reputation are
                                                       products contain recommendations or agreed-upon
                                                                                                                    maintained at a high level in the eyes of the
                                                       actions to improve Agency operations. The Agency
                                                                                                                    Congress, the Administration, the FCS, FCA
                                                       accepts at least 80 percent of the OIG audit
                                                                                                                    employees, and the public.
                                                       recommendations.
                                                                                                                    FCA is more effective in carrying out its
                                                                                                                    mission.
                                                                                                                    The OIG is more effective in promoting
                                                                                                                    economy, effectiveness, and efficiency within
                                                                                                                    the Agency.



____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                        5
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2013-2014


                            AUDITS AND EVALUATIONS OF AGENCY PROGRAMS AND OPERATIONS

                                                                AGENCY GOALS 1 AND 2


                      OIG GOAL                                     PERFORMANCE MEASURES                                            OUTCOME
     2.	   Provide technical advice and                The IG advises the FCA Board concerning policy              FCA continues to receive an unqualified
           assistance to Agency officials in           direction or administrative priorities.                     financial audit.
           developing sound management
                                                       The OIG performs analyses and provides technical            OIG input and advice contributes to Agency
           information and financial reporting
                                                       advice to management concerning accounting,                 decisions and actions that are more complete
           systems and in streamlining
                                                       management systems and controls, and performance            and valid at their inception.
           programs and operations.
                                                       measures.

                                                                                                                   Increase in management requests for advice,
                                                                                                                   audit work, or technical assistance.
     3.	   Continuous improvement of the OIG           OIG training ensures the technical proficiency of staff.
   The OIG’s opportunity to facilitate positive
           staff, products, and internal office                                                                    change within the Agency is enhanced by the
                                                       The OIG implements administrative improvements
           administration. Quality is highly                                                                       quality and credibility of OIG products and
                                                       identified through reviews of Agency programs and
           valued.                                                                                                 advice.
                                                       through staff involvement with the professional
                                                       community.                                                  Peer review reports provide an unqualified
                                                                                                                   opinion that the OIG audit and investigative
                                                                                                                   functions meet or exceed quality audit
                                                                                                                   standards prescribed by the U.S. Government
                                                                                                                   Accountability Office and CIGIE.
                                                                                                                   Audit, inspection, and other reports are made
                                                                                                                   public upon issuance and the OIG uses an
                                                                                                                   email mechanism to alert those on the mailing
                                                                                                                   list of new publications.




____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                      6
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2013-2014


                                                                         INVESTIGATIONS

                                                                AGENCY GOALS 1 AND 2


                     OIG GOAL                                     PERFORMANCE MEASURE                                               OUTCOME
      1.	 Effectively investigate and report         Investigative reports are timely and presented in an          Administrative action, convictions, or pleas are
          administrative and criminal                objective and factual manner. Memoranda are issued to         obtained for employees and/or contractors
          violations relating to FCA                 management describing internal control weaknesses or          found guilty of wrongdoing.
          programs and personnel to                  program deficiencies found during the investigative process
                                                                                                                   Management actions taken against employees
          Agency officials, the Attorney             with suggestions to prevent and/or detect future
                                                                                                                   serve as deterrent to future wrongdoing.
          General (when appropriate), and            wrongdoing.
          Congress.                                                                                                FCA internal policies, procedures, and controls
                                                                                                                   are strengthened to prevent and/or detect
                                                                                                                   future wrongdoing.
                                                                                                                   Public confidence in the integrity of FCA
                                                                                                                   programs and internal operations is
                                                                                                                   heightened.
      2.	 Cause FCA employees and                    Allegations of wrongdoing are received in a timely manner     Investigations are more successful because
          managers to recognize their                and are supported by specific information.                    they are initiated in a timely manner and have
          responsibility and report observed                                                                       better information.
          or suspected wrongdoing to the
                                                                                                                   FCA employees are more willing to report real
          OIG.
                                                                                                                   or suspected wrongdoing because they trust
                                                                                                                   the competence, fairness, and confidentiality of
                                                                                                                   OIG’s investigations.




____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                         7
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2013-2014


                                                      LEGISLATIVE AND REGULATORY REVIEW

                                                                AGENCY GOALS 1 AND 2


                      OIG GOAL                                      PERFORMANCE MEASURE                                         OUTCOME
      1.	 Maintain an effective program for            Processes are established and documented for            OIG input is part of the decision making
          reviewing and commenting on                  identifying and circulating (as appropriate) relevant   process in approving or amending legislation,
          proposed and existing legislation and        documents.
                                             regulations, circulars, and other policy
          regulations affecting the Agency and                                                                 positions.
                                                       Constructive comments on relevant documents are 

          the IG community.
                                                       submitted by the deadlines requested by the office,     Constructive criticism and creative alternatives
                                                       Agency, or staff circulating comments.
                 offered in OIG comments improve the quality
                                                                                                               and usefulness of documents initiated by the
                                                                                                               Agency.
                                                                                                               FCA Board and management are informed
                                                                                                               about the status of new or pending legislation
                                                                                                               or regulations initiated externally.
                                                                                                               Regulations reviewed by OIG are noted in the
                                                                                                               OIG’s semiannual reports to Congress.




____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                     8
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2013-2014


                                                                     OUTREACH PROGRAM

                                                                AGENCY GOALS 1 AND 2


                      OIG GOAL                                     PERFORMANCE MEASURE                                            OUTCOME
     1.	 Promote OIG’s role within the FCA             Develop and maintain educational brochures or             Agency employees’ acceptance of and
         and the community at large.                   pamphlets describing OIG roles and activities.            cooperation with OIG activities is improved
                                                                                                                 through better understanding. OIG programs
                                                       Facilitate feedback from Agency employees and refine
                                                                                                                 and products are improved through feedback
                                                       products and practices based on the feedback to OIG
                                                                                                                 from Agency employees. Audit followup is
                                                       products and educational materials.
                                                                                                                 improved.
     2.	 Provide leadership to organizations           Time and resources are provided to OIG staff members      Projects and activities of adjunct organizations
         directly contributing to the IG               as an incentive to contribute to the Agency and outside   such as the Association of Government
         community, the Agency, and the                organizations by serving on committees and holding        Accountants, Institute of Internal Auditors,
         Federal Government.                           offices.                                                  CIGIE Training Institute, and Council of
                                                                                                                 Counsels to Inspectors General (CCIG)
                                                       OIG networking opportunities have resulted in an
                                                                                                                 meetings and forums are improved by OIG
                                                       expanded consideration of FCA ideas and practices by
                                                                                                                 staff contributions and participation.
                                                       community contacts and experts. The OIG has shared
                                                       telecommuting policies, hotline procedures, performance   FCA programs and operations are more
                                                       measures and performance contracts and evaluation         effective and efficient.
                                                       methods. Likewise, FCA benefits from the opportunity to
                                                       benchmark practices in other agencies.




____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                       9
                                                                        Detailed Budget
                                                                  Fiscal Years 2013 and 2014
                                                                 SUB                                                               FTE 4.60        FTE 4.60
                      OBJECT CLASS                                                      OBJECT DESCRIPTION
                                                                CLASS                                                              FY 2013         FY 2014



 1100    Total Personnel Compensation                           1111    Permanent Full-Time                                           $517,265         $517,265
                                                                1139    Other than Permanent Full-Time                                $323,343         $323,343
                                                                1161    Overtime                                                            $0               $0
                                                                1171    Performance, Incentives and Other Awards                        $5,000           $5,000
                                                                                                                        Subtotal      $845,608         $845,608
 1200    Total Personnel Benefits                               1213    TSP Match                                                      $31,062          $33,624
                                                                1217    Disability Insurance Contributions                              $3,382           $3,382
                                                                121B    Wellness, Flex-care/Life Cycle Programs                         $6,500           $6,500
                                                                1299    Benefits Generated from Payroll                               $204,644         $215,055
                                                                1236    Public Transportation Initiatives                                   $0               $0
                                                                1237    Student Loan Repayments                                             $0               $0
                                                                1224    Relocation Payments Under Object Code 1200                          $0               $0
                                                                                                                        Subtotal      $245,588         $258,561
 1300    Benefits Former Personnel                              1302    Unemployment Compensation                                             $0                $0
                                                                                                                        Subtotal              $0                $0
 2100    Travel and Transportation of Persons                   2121    Local Travel                                                     $6,000          $6,000
                                                                2199    Temporary Duty Travel                                           $10,110          $6,835
                                                                2151    Relocation Travel Expenses                                           $0              $0
                                                                2152    Relocation House Hunting                                             $0              $0
                                                                                                                        Subtotal        $16,110         $12,835
 2200    Transportation of Things                               2211    Freight and Express Mail                                            $0                  $0
                                                                2212    Freight and Express Mail - Contract Mail Services                 $200                $200
                                                                2251    Transportation of Household Goods                                   $0                  $0
                                                                                                                        Subtotal          $200                $200
 2300    Rent, Communications, Utilities and Misc. Charges      2321    Rent/Lease - Space Lodging                                       $2,000          $2,000
                                                                2331    Utilities - Other than Telephone and Comm. Svcs.                  $264            $264
                                                                2341    ADP Equipment and Software Rental                                    $0              $0
                                                                2351    Telephone and Communication Services                              $680            $680
                                                                2354    Wireless Communication Services                                   $864            $864
                                                                2371    Non-ADP Equipment Rental                                             $0              $0
______________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                        10
                                                                        Detailed Budget
                                                                  Fiscal Years 2013 and 2014
                                                                 SUB                                                                 FTE 4.60        FTE 4.60
                      OBJECT CLASS                                                      OBJECT DESCRIPTION
                                                                CLASS                                                                FY 2013         FY 2014


         Rent, Communications, Utilities and Misc. Charges      2382    Postage – USPS                                                          $0                $0
            continued                                           2384    Postage Meter Rental                                                    $0                $0
                                                                2385    Messenger and Courier Services                                          $0                $0
                                                                                                                         Subtotal          $3,808          $3,808
 2400    Printing and Reproduction                              2411    U.S. Government Printing Office (GPO)                                  $0              $0
                                                                2431    Commercial Printers/Photographers                                  $1,000          $1,000
                                                                2451    Publications of Notices/Classified Advertising                         $0              $0
                                                                                                                         Subtotal          $1,000          $1,000
 2500    Other Contractual Services                             2511    Consulting Services                                               $75,000         $75,000
                                                                2524    Miscellaneous Services                                             $1,639          $1,639
                                                                2528    Training - Commercial                                              $6,055          $9,565
                                                                2531    Services of Other Government Agencies                              $3,400          $3,400
                                                                2538    Training - Government                                             $11,460         $10,570
                                                                2541    Renovating Office Space                                                $0              $0
                                                                2571    Operation/Maintenance - Non ADP Equipment                              $0              $0
                                                                2572    Operation/Maintenance - ADP Equipment/Software                         $0              $0
                                                                2591    Storage of Household Goods                                             $0              $0
                                                                                                                         Subtotal         $97,554        $100,174
 2600    Supplies and Materials                                 2611    Supplies                                                            $705                $985
                                                                2612    Subscriptions, Publications and Training Materials                  $820                $320
                                                                2641    Fuel                                                                  $0                  $0
                                                                                                                         Subtotal          $1,525          $1,305
 3100    Equipment                                              3122    Non-IT Equipment, Furniture, Fixtures                                 $0                  $0
                                                                3152    Software                                                            $500                $500
                                                                3162    IT Equipment                                                        $425                $125
                                                                                                                         Subtotal           $925                $625
 4200    Insurance Claims and Indemnities                       4211    Insurance Claims and Indemnities                                        $0                $0
                                                                                                                         Subtotal               $0                $0
                                                                                                                             TOTAL     $1,212,318      $1,224,116



______________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                                                          11
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2013-2014


                 FY 2013 REVISED BUDGET AND JUSTIFICATIONS


TOTAL OFFICE BUDGET ........................................................................................$1,212,318

   Total approved IRM Plan amount included in Office Budget ......................................$21,758


1100 Personnel Compensation .................................................................................$845,608

Amount required to fund salaries ($840,608) of OIG staff (4.60 Full Time Employees [FTE])
charged with conducting audits, inspections, evaluations, and investigations related to Agency
programs and operations. We are also responsible for reviewing existing and proposed
legislation and regulations to evaluate their impact on the Agency. Funds ($5,000) are also
allocated for possible cash awards.

1200 Personnel Benefits............................................................................................$245,588

Benefits are the direct result of salaries, consistent with employees’ retirement systems,
health and other related benefits.

1300 Benefits for Former Personnel ................................................................................... $0


2100 Travel and Transportation of Persons ...............................................................$16,110

OIG staff will use these funds for travel ($10,110) related to scheduled IDP training and local
travel ($3,000) to professional association meetings, for example. Travel funds ($3,000) are
also included for local and/or temporary duty travel related to possible investigative matters.

2200 Transportation of Things ........................................................................................ $200

The amount is for express mail services throughout the year.

2300 Rent, Communications, Utilities, and Miscellaneous .........................................$3,808

   2331 Approved IRM Plan .............................................................................................. $264

   2351 Approved IRM Plan .............................................................................................. $680

   2354 Approved IRM Plan .............................................................................................. $864

These funds will cover standard definition cable service ($264), Smartphone voice/data
services for the IG ($864), telecommuters’ access expense ($360), and maintenance of an
independent internet account for the anonymous HOTLINE account ($320). The independent
internet account is used for confidential reporting of fraud, waste, abuse, and mismanagement.
Also, in this object class are funds for offsite meeting expenses ($2,000) for a possible one-day
OIG team training session.

2400 Printing and Reproduction ...................................................................................$1,000

Cost of printing brochures, pamphlets, business cards, etc. when FCA cannot produce the
items.
_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         12
                             Farm Credit Administration

                             Office of Inspector General

                               Fiscal Years 2013-2014


                 FY 2013 REVISED BUDGET AND JUSTIFICATIONS


2500 Other Contractual Services ................................................................................$97,554

Tuition funds ($6,055) from non-government sources are for staff training. Government tuition
funds ($11,460) are for staff training at Government sponsored sources. Individual training
classes are a mandatory requirement of the Government Audit Standards (Yellow Book) for
auditors and of the bar association for the Counsel to the IG. Membership fees ($1,639) will
cover the dues for professional organizations to which OIG staff belong.
Consulting services are utilized to assist OIG staff in the review of programs, including the
FCA financial statement audit ($50,000) and possible general contracting needs ($25,000).
Lastly, $3,400 is budgeted for the support of CIGIE.

2600 Supplies and Materials .........................................................................................$1,525

    2611 Approved IRM Plan .............................................................................................. $205

    2612 Approved IRM Plan .............................................................................................. $220

To purchase miscellaneous reference books and training materials ($600), on-going
subscriptions in the IRM Plan ($220), one Smartphone battery ($25), and one laptop battery
($180). General office supply funds ($500) are also included.

3100 Equipment ............................................................................................................... $925

    3152 Approved IRM Plan .............................................................................................. $500

    3162 Approved IRM Plan .............................................................................................. $425

To purchase one desktop printer ($125) as necessary to support OIG programs, one
Smartphone device ($300), and an additional $500 for software.

4200 Insurance Claims and Indemnities............................................................................. $0





_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         13
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2013-2014


               FY 2014 PROPOSED BUDGET AND JUSTIFICATIONS


TOTAL OFFICE BUDGET ........................................................................................$1,224,116

   Total approved IRM Plan amount included in Office Budget ........................................$8,988


1100 Personnel Compensation .................................................................................$845,608

Amount required to fund salaries ($840,608) of OIG staff (4.60 FTEs) charged with conducting
audits, inspections, evaluations, and investigations related to Agency programs and
operations. We are also responsible for reviewing existing and proposed legislation and
regulations to evaluate their impact on the Agency. Funds ($5,000) are also allocated for
possible cash awards.

1200 Personnel Benefits............................................................................................$258,561

Benefits are the direct result of salaries, consistent with employees’ retirement systems,
health and other related benefits.

1300 Benefits for Former Personnel ................................................................................... $0


2100 Travel and Transportation of Persons ...............................................................$12,835

OIG staff will use these funds for travel ($6,835) related to scheduled IDP training and local
travel ($3,000) to professional association meetings, for example. Travel funds ($3,000) are
also included for local and/or temporary duty travel related to possible investigative matters.

2200 Transportation of Things ........................................................................................ $200

The amount is for express mail services throughout the year.

2300 Rent, Communications, Utilities, and Miscellaneous .........................................$3,808

   2351 Approved IRM Plan .............................................................................................. $680

   2354 Approved IRM Plan .............................................................................................. $864

These funds will cover standard definition cable service ($264), Smartphone voice/data
services for the IG ($864), telecommuters’ access expense ($360), and maintenance of an
independent internet account for the anonymous HOTLINE account ($320). The independent
internet account is used for confidential reporting of fraud, waste, abuse, and
mismanagement. Also, in this object class are funds for offsite meeting expenses ($2,000) for
a possible one-day OIG team training session.




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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         14
                             Farm Credit Administration

                             Office of Inspector General

                               Fiscal Years 2013-2014


                FY 2014 PROPOSED BUDGET AND JUSTIFICATIONS

2400 Printing, Publications and Advertisement...........................................................$1,000

Cost of printing brochures, pamphlets, business cards, etc. when FCA cannot produce the
items.

2500 Other Contractual Services ..............................................................................$100,174

Tuition funds ($9,565) from non-government sources are for staff training. Government tuition
funds ($10,570) are for staff training at Government sponsored sources. Individual training
classes are a mandatory requirement of the Yellow Book for auditors and of the bar
association for the Counsel to the IG. Membership fees ($1,639) will cover the dues for
professional organizations to which OIG staff belong.
Consulting services are utilized to assist OIG staff in the review of programs, including the
FCA financial statement audit ($50,000) and possible general contracting needs ($25,000).
Lastly, $3,400 is budgeted for the support of CIGIE.

2600 Supplies and Materials .........................................................................................$1,305

   2611 Approved IRM Plan............................................................................................... $485

   2612 Approved IRM Plan............................................................................................... $220

To purchase miscellaneous reference books and training material ($100), on-going
subscriptions in the IRM Plan ($220), two laptop batteries ($360), and one laptop carrying
case on wheels ($125). General office supply funds ($500) are also included.

3100 Equipment ............................................................................................................... $625

    3152 Approved IRM Plan .............................................................................................. $500

    3162 Approved IRM Plan .............................................................................................. $125

Purchase software as necessary to support OIG applications ($500) and replace desktop
printer as needed ($125).

4200 Insurance Claims and Indemnities............................................................................. $0





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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         15
                       Farm Credit Administration

                       Office of Inspector General

                         Fiscal Years 2013-2014

                                  OIG CONTROL SYSTEM

STATUTORY ROLE AND RESPONSIBILITIES

The OIG was created within the FCA by the 1988 amendments to the IG Act as an independent
unit to: 1) conduct and supervise audits and investigations; 2) promote economy, efficiency and
effectiveness, and to prevent fraud and abuse in program administration; and 3) keep the FCA
Board and the Congress fully informed about problems and deficiencies and the progress in
correcting them.

The IG Act specifies the IG’s duties, responsibilities, and authorities. The IG Act precludes the
OIG from performing any Agency program operating function; rather, the OIG advises
management and the Congress about ways to improve programs. The IG works with the FCA
Board to promote positive change in the Agency’s programs and operations.

OIG STAFFING NEEDED TO DELIVER PRODUCTS AND SERVICES
This section describes the staffing of the OIG. It also discusses how the OIG is organized to
produce the products and services appropriate to fulfill its responsibilities.

The Inspector General provides leadership, policy direction, and general management and
supervision of the OIG staff. The IG is also an advisor to the FCA Board and the principal
spokesperson for the OIG, coordinating its activities and issues with other agencies. The IG
position is to be comparable in grade with the other office directors. This is staffed as a
permanent full-time position.

The Deputy Inspector General and Counsel to the Inspector General provides independent
legal advice, analysis of proposed legislation and regulations, and reviews OIG products for
legal sufficiency. The Counsel represents and defends OIG in all legal issues. The Counsel
also participates in inspections and evaluations as necessary. The Counsel directs the
investigative function. The Counsel position is currently staffed as a permanent part-time
position at a 0.80 FTE.

The Senior Auditor position is devoted primarily to performance audits, inspections, and
management analyses, focusing on the significant management challenges of the Agency.
Also, this position oversees the contractor performing the annual financial, internal control, and
compliance audit of the Agency on behalf of the OIG. This is staffed as a permanent full-time
position.

A Senior Information Technology (IT) Auditor position was created with the discontinuance
of the Criminal Investigator position. This position focuses on audits and inspections related to
the broad range of the Agency’s IT policies, processes, and security, and also performs the
annual FISMA review. This position is currently staffed as a permanent part-time position at
0.80 FTE.
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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         16
The Administrative Assistant is responsible for assisting the IG in budgeting, information
resources planning, procurement, training, administrative matters relating to personnel
management, and for general administrative support to the rest of the staff. The position is also
responsible for assisting the IG in the completion of the Semiannual Report to the Congress and
the quarterly and annual reports on the OIG Survey of FCS institutions regarding the Agency’s
examination function. This is staffed as a permanent full-time position.

All positions in the OIG are staffed with well qualified personnel.

OIG PRODUCTS AND SERVICES
Audits and Inspections are the primary vehicles through which the OIG develops
recommendations to promote economy, efficiency, and effectiveness in Agency programs and
prevent waste and mismanagement. The OIG also provides input to the FCA Board or
managers through management letters and confidential Observations.

The auditors are devoted full time to audits and inspections. The Counsel to the IG may also
perform inspections and evaluations focusing on evaluating administrative and operational
issues.

The OIG augments its core staff with contractors when subject matter expertise is needed to
perform a particular task.

Investigations encompass all OIG activities designed to detect or prevent fraud and abuse in
administering Agency programs. Investigations are normally distinguished from other
evaluations in that they are normally directed at individuals rather than programs and activities.
However, some of the OIG’s investigative actions are directed at preventing fraud and abuse
through improving the effectiveness of management and administrative controls and practices,
especially in high-risk areas. The OIG also manages a HOTLINE to enable FCA employees
and the public to more easily report wrongdoing.

Legislative and Regulatory Review includes the review and comment on proposed and
existing legislation and regulations as they may affect the Agency. This review activity is
reported in the Semiannual Report to the Congress.

Outreach directs the OIG to focus attention to improving the Agency, the Inspectors General
community, and the public’s awareness of the FCA OIG’s role. This is accomplished by
promoting Agency understanding of the OIG’s role, providing leadership to organizations
contributing to the IG community, and by participating in special projects. The OIG also
develops educational information describing the roles and activities of the OIG and provides
information to the public through the OIG web site.

Other OIG Functions include internal policy direction and leadership and advice to the
Chairman and management about Agency programs and operations. The IG is also
responsible for fully informing the FCA Board and the Congress about fraud and other serious
problems in Agency programs, including management’s progress in carrying out corrective
actions.




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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         17
OIG’S MISSION AND IMPLICATIONS FOR STAFFING
It is the OIG’s mission that its work products and presence promote economy, efficiency, and
integrity in Agency operations. The OIG will accomplish this by being a leader and catalyst
identifying Agency challenges and opportunities. We will strive to:
        •	 deliver products and services that are competent, objective, timely and relevant;
        •	 maintain a customer focus which is responsive to the needs of decision-makers; and
        •	 provide a positive working environment that encourages us to be innovative and
           reach our potential through teamwork and candid communication.
If we are to fulfill these statements, each staff member must broaden and refine their skills and
abilities, adopt a creative approach to problem solving, and take the initiative to influence
management. In that way, management will be receptive to our conclusions and
recommendations. Staff must be supported through OIG management’s actions, equipment
and training, and mutual support from office teammates.

STAFFING ASSESSMENT AND STRATEGIES
The OIG’s diverse responsibilities prescribed by the IG Act dictate the needed competencies
within the OIG staff. The independent nature of the OIG role also has implications for staffing.
Even with a very small staff, the OIG can deliver its products and services by maintaining a high
level of cross training and a broad base of expertise in audit, investigations, law, management,
and administration. The 4.60 FTEs in this plan constitute the critical mass necessary to credibly
perform OIG’s responsibilities. The OIG established the current staffing pattern after careful
analysis of the specialized nature of the OIG’s responsibilities and volume of work. Downsizing
over the years has reduced the OIG to a level at which any further reduction may adversely
affect the OIG’s accomplishment of its mission.

OIG staff performs evaluations and investigations under the general supervision of the IG.
These assignments are often unlike previous assignments and need creative thinking in
planning and developing the project, and mature judgment in developing conclusions and
recommendations and defending them before management.

The current OIG staff profile represents a high level of diversity. When filling future OIG
vacancies, we will make a concerted effort to attract a diverse pool of qualified candidates. We
share the Agency’s affirmative employment objectives and believe that a diverse staff is a
critical factor in the long term success of an organization.

STAFFING OBJECTIVES AND STRATEGIES
Objectives
        •	 Retain and refine the skills and competencies represented by the current staff profile.
        •	 Employ the best qualified applicant while ensuring the broadest possible pool of
           applicants.
        •	 Increase effectiveness of collaboration among OIG staff members.
        •	 Expand OIG staff participation in nonprogram activities of the Agency.




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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         18
Strategies
        •	 Staff will identify and participate in training and professional development activities
           identified in individual development plans to retain and enhance skills.
        •	 Teamwork training will occur regularly to promote collaboration among OIG staff.
        •	 Agency affirmative employment objectives will be considered in filling all OIG
           vacancies to achieve appropriate diversity.




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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         19
                       Farm Credit Administration

                       Office of Inspector General

                         Fiscal Years 2013-2014

                                           AUDIT PLAN
AUDITS, INSPECTIONS, AND EVALUATIONS – FISCAL YEAR 2013 AND 2014
This audit plan identifies potential audit, inspection, and evaluation areas. This plan was
discussed with the FCA Board to afford the FCA Board the opportunity to comment and offer
suggestions for additional audit, inspection, and evaluation areas.
OIG audits, inspections, and evaluations provide assurance to the FCA Board that programs are
operating effectively with appropriate controls. Audit, inspection, and evaluation activities will
most likely be selected from the areas listed below. However, actual audits, inspections, and
evaluations conducted may vary in order to be responsive to changing needs or circumstances.


Annual Audits and Evaluations

Audit of FCA’s Financial Statement
The OIG contracts with an independent accounting firm to conduct an audit of FCA’s financial
statement, internal control over financial reporting, and compliance with laws and regulations
relating to the determination of financial statement amounts. The OIG will deliver an audit
opinion as of September 30, 2013 and 2014 respectively. The OIG has ensured that its
independent accounting firm has incorporated in its audit plan a work schedule that will provide
an appropriate audit scope and deliverables within appropriate time frames.

Federal Information Security Management Act (FISMA) Evaluations
FISMA requires the agency program officials, Chief Information Officers and Inspectors General
to conduct annual evaluations of their respective department’s or agency’s information security
program and report the results to OMB. For FYs 2013 and 2014, the OIG Senior IT Auditor will
conduct the FISMA evaluation at FCA.

FY 2013
United States International Trade Commission (Peer Review)
Government Auditing Standards require audit organizations that perform audits or attestation
engagements undergo an external peer review every three years. The OIG staff will conduct the
International Trade Commissions’ external peer review. We will review the system of quality
control for the audit organization.

Inspection and Evaluation External Review (Pilot Program)
The Council of the Inspectors General on Integrity and Efficiency, Inspection and Evaluation
Committee, endorsed the initiation of pilot external reviews of Inspection and Evaluation units.
OIG staff will participate in the pilot program by being part of a peer review team.


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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         20
Teleworking Program (Audit)
Telework is a work arrangement in which an employee performs their official duties at home or
other worksites geographically convenient to the employee’s residence. On December 9, 2010,
the President signed into law H.R. 1722, the “Telework Enhancement Act of 2010,” which
became Public Law 111‐292, aimed at increasing telework in the Federal government. As a
human capital initiative, FCA offers a telework program that provides employees the opportunity
to perform their official duties at an alternate worksite, such as their home. Telework offers
numerous benefits including reducing traffic congestion, improving the quality of work life and
morale, and offering continuing operation during emergency events. The objective of this audit
will be to determine whether the Agency’s telework program is being effectively administered.

Information Technology Investments Performance Measures (Inspection)
The Agency has made significant IT investments such as Live Meeting, Microsoft
Communicator, and High Definition videoconferencing. As the Agency continues to invest in
technology to improve operations, measures need to be in place to ensure these investments
are being fully utilized and projected benefits realized. We will determine whether the Agency
has developed effective performance measures to capture the benefit of IT investments.

Education Spending (Inspection)
The Agency offers its employees a variety of training and educational opportunities to
complement work experiences and achieve better organizational and individual performance.
The objective of this inspection will be to examine the Agency’s controls over its academic
training program. In particular, we will review whether costs are reasonable, if courses relate to
employees’ duties and the Agency mission, and if controls are in place to ensure effective
management of academic training expenditures.


FY 2014
Evaluation of the Office of Examination’s (OE) Training & Commissioning Program (Audit)
The knowledge and skill level required to conduct sound examination and effective supervision
of System institutions needs to continually develop to keep pace with the changing financial
marketplace. We will review the adequacy of OE’s training and commissioning program in
equipping OE’s staff with the knowledge and skills needed to examine and supervise the myriad
of business practices and conditions found in System institutions.

Human Capital (Audit)
An effective human capital program is essential to ensure the Agency has the right people with
the right skills to accomplish its mission. The objective of this audit will be to assess the
adequacy of the Agency’s human capital plan and the effectiveness of its implementation. This
includes an evaluation of Agency effectiveness in hiring and developing staff and of the
continuity of leadership within the Agency.

General Control Review: Access Controls (Audit)
Access controls are necessary to prevent authorized modifications, disclosure, or loss of data.
We will evaluate access controls at FCA to ensure they provide reasonable assurance that
computer resources are protected against unauthorized access.
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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         21
Inappropriate Use of Agency IT Resources (Inspection)
There has been increasing concern regarding Federal employees’ use of government
equipment and official time to view inappropriate internet sites. Viewing and downloading from
inappropriate web sites with an Agency computer could result in a significant misuse of official
Agency resources, loss of productivity, and a potentially hostile work environment. In addition,
there is a security risk for the Agency due to malware commonly found on such websites. We
will assess FCA’s controls to prevent and detect use of Agency computers to view and
download inappropriate material from the internet.

Beyond FY 2014
    •	   Travel Expenses
    •	   FCA Strategic Plan
    •	   Review of OE Organizational Structure and Work Processes
    •	   Controls for Safeguarding Personally Identifiable Information, including Social Security
         Numbers
    •	   Review of the Consolidated Reporting System
    •	   General Control Reviews: Software Development and Change Control
    •	   General Control Reviews: System Software
    •	   General Control Reviews: Segregation of Duties
    •	   Efficiency of the Office of the General Counsel Legal Opinion Process
    •	   Specialization and Certification
    •	   Property Plant and Equipment Review
    •	   Delegations




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FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                         22
                                                                                                                          APPENDIX A
                                         Farm Credit Administration

                                         Office of Inspector General

                                           Fiscal Years 2013-2014


                                                 IRM PLAN SUMMARY
                                     Object        FY 2013        FY 2014        FY 2015        FY 2016         FY 2017
    IRM Budget Category                                                                                                       Total Costs
                                     Code           Costs          Costs          Costs          Costs           Costs

Utilities                             2331            264            264            264            264            264             1,320

Telecommunications Rentals            2351            680            680            680            680            680             3,400

Wireless Communications               2354            864            864            864            864            864             4,320

Supplies                              2611            205            485            205            485            205             1,585

Subscriptions and Publications        2612            220            220            220            220            220             1,100

Software                              3152            500            500            500            500            500             2,500

IT Equipment                          3162            425            125            425            125            425             1,525

                                    Sub Total        3,158          3,138          3,158          3,138          3,158           15,750

Manpower Costs for three IRM Projects               18,600          5,850          5,850          5,850          5,850           42,000

                                         Total      21,758          8,988          9,008          8,988          9,008           57,750

_____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                                                             23
                                                                                                     APPENDIX B
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2013-2014

            FY 2013 REVISED PRODUCTS AND SERVICES BUDGET
This represents the allocation of budget dollars and FTEs to OIG’s products and services.
Management, administrative support, and leave are disbursed across the four products and
services.

 Products/Services                                       Budget            % Budget             FTE             % FTE

 Audits, Inspections, and Review Products               $981,978                81%               3.7             81%

 Investigations                                           $24,246                2%               0.1              2%

 Legislation and Regulations Review                       $24,246                2%               0.1              2%

 Outreach                                               $181,848                15%               0.7             15%
                                            Total     $1,212,318              100%               4.60           100%

Audits, Inspections, and Review Products—The OIG issues approximately 5-10 reports per
year (including the annual FCA financial audit and FISMA review). This includes
recommendations to Agency officials regarding improving the efficiency of Agency programs and
mission achievement. It also includes four survey reports regarding System institutions’ ratings
and comments about the Agency’s examination function.
Budget for FY 2013—$981,978 ....................................................................................3.7 FTE

Investigative Function—Allegations received by the OIG are reviewed by testing information
provided to determine whether an investigation should be opened. Investigations are conducted
when appropriate. Maintaining the OIG HOTLINE and directing FCS borrower complaint or
inquiry issues to Agency components are additional functions of the investigative service.
Budget for FY 2013—$24,246 ..................................................................................... 0.1 FTE

Review and Comment on Proposed and Existing Legislation and Regulations—The OIG
reviews and comments on proposed and existing legislation and regulations affecting the Agency
and the IG community. Additionally, the OIG reviews, comments and responds to Congressional
and executive requests and inquiries.
Budget for FY 2013—$24,246 ..................................................................................... 0.1 FTE

Outreach Program—The OIG educates FCA employees about OIG’s role within the Agency.
The OIG lends leadership to organizations directly contributing to the IG community. Through
involvement in special projects and workgroups, the OIG makes contributions for improving the
Agency and the OIG community. This includes but is not limited to: the Semiannual Report to
the Congress, participation in external activities such as membership on CIGIE and the CCIG,
and instructing at FLETC and various public and Government forums. We also participate in
Agency efforts, such as the Employee’s Council, Administrative Workgroup, and Continuity of
Operations Plan.
Budget for FY 2013—$181,848 ....................................................................................0.7 FTE

____________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                             24
                                                                                                    APPENDIX B
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2013-2014


          FY 2014 PROPOSED PRODUCTS AND SERVICES BUDGET
This represents the allocation of budget dollars and FTEs to OIG’s products and services.
Management, administrative support, and leave are disbursed across the four products and
services areas.

 Products/Services                                        Budget           % Budget             FTE            % FTE
 Audits, Inspections, and Review Products                $991,534               81%               3.7            81%
 Investigations                                           $24,482                2%               0.1              2%
 Legislation and Regulations Review                       $24,482                2%               0.1              2%
 Outreach                                                $183,618               15%               0.7            15%
                                             Total     $1,224,116             100%               4.60           100%

Audits, Inspections, and Review Products—The OIG issues approximately 5-10 reports per
year (including the annual FCA financial audit and FISMA review). This includes
recommendations to Agency officials regarding improving the efficiency of Agency programs and
mission achievement. It also includes four survey reports regarding System institutions’ ratings
and comments about the Agency’s examination function.
Budget for FY 2014—$991,534 ....................................................................................3.7 FTE

Investigative Function— Allegations received by the OIG are reviewed by testing information
provided to determine whether an investigation should be opened. Investigations are conducted
when appropriate. Maintaining the OIG HOTLINE and directing FCS borrower complaint or
inquiry issues to Agency components are additional functions of the investigative service.
Budget for FY 2014—$24,482 ..................................................................................... 0.1 FTE

Review and Comment on Proposed and Existing Legislations and Regulations—The OIG
reviews and comments on proposed and existing legislation and regulations affecting the
Agency and the IG community. Additionally, the OIG reviews, comments and responds to
Congressional and executive requests and inquiries.
Budget for FY 2014—$24,482 ..................................................................................... 0.1 FTE

Outreach Program—The OIG educates FCA employees about OIG’s role within the Agency.
The OIG lends leadership to organizations directly contributing to the IG community. Through
involvement in special projects and workgroups, the OIG makes contributions for improving the
Agency and the OIG community. This includes but is not limited to: the Semiannual Report to
the Congress, participation in external activities such as membership on CIGIE and the CCIG,
and instructing at FLETC and various public and Government forums. We also participate in
Agency efforts, such as the Employee’s Council, Administrative Workgroup, and Continuity of
Operations Plan.
Budget for FY 2014—$183,618 ....................................................................................0.7 FTE


____________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2013-2014                                             25