oversight

FY 2015-2016

Published by the Farm Credit Administration, Office of Inspector General on 2014-09-30.

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

OFFICE OF
INSPECTOR GENERAL



   Strategic and Operating Performance Plan
                      Fiscal Years 2015-2016




    Farm Credit Administration
Farm Credit Administration	                                    Office of Inspector General
                                                               1501 Farm Credit Drive
                                                               McLean, Virginia 22102-5090




September 30, 2014


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

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

The enclosed document is the Office of Inspector General’s (OIG) Strategic and Operating
Performance Plan (SOPP) and Budgets for fiscal years 2015 and 2016.

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

Please call me if you have any questions or comments.

Sincerely,



Elizabeth M. Dean

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 2015 – Revised Budget and Justifications............................................................... 12

  FY 2016 – Proposed Budget and Justifications ............................................................ 14


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


Audit Plan ......................................................................................................................... 19


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

  Appendix B—FY 2015-2016 Products and Services Budget ........................................ 24

                       Farm Credit Administration

                       Office of Inspector General

                         Fiscal Years 2015-2016

                                   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 Management

IT                              Information Technology

OE                              Office of Examination

OIG                             Office of Inspector General (FCA)

OMB                             Office of Management and Budget

OSMO                            Office of Secondary Market Oversight

SOPP                            Strategic Operating and Performance Plan

System                          Farm Credit System


_______________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                          1
                        Farm Credit Administration

                        Office of Inspector General

                          Fiscal Years 2015-2016


                                         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 establishes 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 Congress.

The OIG analyzes Agency performance through risk-based performance 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’s Senior Information Technology (IT) Auditor
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 the management of an external and an internal 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. Whistleblowers are afforded full rights in accordance with law.

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 2015 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 2015 budget submission, the OIG’s budget information
required to be highlighted is as follows:

    •   The aggregate budget request for the OIG is $1,445,925
    •   The amount needed for OIG training is $21,855 (tuition)
    •   The amounts for support of the Council of the Inspectors General on Integrity; and
    •   Any comments of the affected Inspector General with respect to the proposal.

_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                            2
                        Farm Credit Administration

                        Office of Inspector General

                          Fiscal Years 2015-2016

             STRATEGIC AND OPERATING PERFORMANCE PLAN

                                                MISSION
The mission of FCA’s OIG is to be an agent of positive change, striving for continual improvement
in FCA’s management and program operations.

                                            CORE VALUES
    •	 Integrity –Straightforward, objective and balanced reporting of condition, cause, criteria
       and effect, 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, shared services through CIGIE when 

       appropriate, and contracted 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 risk-based
       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 the financial and regulatory evolution since that
       time. The FCS and the credit needs of rural America will continue to evolve and change.
       The financial and banking industries continue to become more complex and data driven.
       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 will ensure its expertise in technology to effectively
       perform the function.
    •	 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. Data explosion, access, and
       technology will continue to cause change in processes and our approach to work.


_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                            3
    •	 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, inspection, and evaluative products and services in
               conformance with applicable professional standards that are useful to the Board,
               management, and the Congress.
            •	 Provide technical assistance to Agency officials in developing sound and secure
               management information and 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, ensuring timely reporting. When appropriate,
               Department of Justice officials will be timely contacted, as required by the IG Act.
            •	 Educate employees on their responsibility to report wrongdoing to the OIG.
            •	 Provide relevant information on results of investigative activities to appropriate
               parties while observing privacy protections to the greatest extent possible.

    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 2015-2016                                            4
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2015-2016


                            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 the 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. Audit products contain
                                                                                                                    The Agency’s stature and reputation are
                                                       recommendations or agreed-upon actions to improve
                                                                                                                    maintained at a high level in the eyes of the
                                                       Agency operations, as necessary. The Agency accepts
                                                                                                                    Congress, the Administration, the FCS, FCA
                                                       at least 90 percent of the OIG audit recommendations.
                                                                                                                    employees, and the public.
                                                                                                                    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 2015-2016                                                                                                        5
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2015-2016


                            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 engages in discussion with the FCA Board on          FCA continues to receive an unqualified
           assistance to Agency officials in           matters of policy 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 2015-2016                                                                                                      6
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2015-2016


                                                                          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 actions, convictions, or pleas
          administrative and criminal                objective and factual manner. Memoranda are issued to         are 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.
          the Congress.                                                                                            FCA internal policies, procedures, and controls
                                                                                                                   are strengthened to prevent and/or detect
                                                     Whistleblower’s and Hotline complaints receive prompt         future wrongdoing.
                                                     attention and/or are directed to appropriate jurisdiction.
                                                                                                                   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 2015-2016                                                                                                         7
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2015-2016


                                                      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 the Congress.




____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                                                                                     8
                                                          Farm Credit Administration

                                                          Office of Inspector General

                                                            Fiscal Years 2015-2016


                                                                     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
                                                       telework 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 2015-2016                                                                                                       9
                                                                        Detailed Budget
                                                                  Fiscal Years 2015 and 2016
                                                                                                                                            FTE 6            FTE 6
                       OBJECT CLASS                             SUB CLASS                    OBJECT DESCRIPTION
                                                                                                                                           FY 2015          FY 2016



 1100     Total Personnel Compensation                           111001     Permanent Full-Time                                               $603,787          $630,481
                                                                 113009     Other than Permanent Full-Time                                    $379,066          $399,191
                                                                 115201     Overtime                                                                $0                $0
                                                                 115301     Performance, Incentives and Other Awards                            $4,000            $4,000
                                                                                                                                Subtotal      $986,853        $1,033,672
 1200     Total Personnel Benefits                               121103     TSP Match                                                          $39,313           $41,188
                                                                 121107     Disability Insurance Contributions                                  $3,440            $3,604
                                                                 121110     Wellness, Flex-care/Life Cycle Programs                             $7,800            $7,800
                                                                 129999     Benefits Generated from Payroll                                   $265,450          $281,236
                                                                 121206     Public Transportation Initiatives                                       $0                $0
                                                                 121207     Student Loan Repayments                                                 $0                $0
                                                                 121599     Relocation Payments Under Object Code 1200                              $0                $0
                                                                                                                                Subtotal      $315,993          $333,828
 1300     Benefits Former Personnel                              130002     Unemployment Compensation                                                  $0               $0
                                                                                                                                Subtotal               $0               $0
 2100     Travel and Transportation of Persons                   210112     Local Travel                                                        $5,500            $5,500
                                                                 210199     Temporary Duty Travel                                               $8,310            $8,310
                                                                 210402     Relocation Travel Expenses                                              $0                $0
                                                                 210403     Relocation House Hunting                                                $0                $0
                                                                                                                                Subtotal       $13,810           $13,810
 2200     Transportation of Things                               220101     Freight and Express Mail                                                   $0               $0
                                                                 220102     Freight and Express Mail - Contract Mail Services                        $200             $200
                                                                 220201     Transportation of Household Goods                                          $0               $0
                                                                                                                                Subtotal             $200             $200
 2300     Rent, Communications, Utilities and Misc. Charges      232001     Rent/Lease - Space Lodging                                                 $0               $0
                                                                 233101     Utilities - Other than Telephone and Comm. Svcs.                           $0               $0
                                                                 233201     ADP Equipment and Software Rental                                          $0               $0
                                                                 233301     Telephone and Communication Services                                     $920             $920
                                                                 233304     Wireless Communication Services                                          $840             $840
                                                                 233401     Non-ADP Equipment Rental                                                   $0               $0
______________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                                                                                         10
                                                                        Detailed Budget
                                                                  Fiscal Years 2015 and 2016
                                                                                                                                          FTE 6            FTE 6
                       OBJECT CLASS                             SUB CLASS                    OBJECT DESCRIPTION
                                                                                                                                         FY 2015          FY 2016


          Rent, Communications, Utilities and Misc. Charges      233501     Postage – USPS                                                           $0               $0
             Continued                                           233503     Postage Meter Rental                                                     $0               $0
                                                                 233504     Messenger and Courier Services                                           $0               $0
                                                                                                                             Subtotal         $1,760            $1,760
 2400     Printing and Reproduction                              240101     U.S. Government Printing Office (GPO)                                    $0               $0
                                                                 240201     Commercial Printers/Photographers                                      $500             $500
                                                                 240301     Publications of Notices/Classified Advertising                           $0               $0
                                                                                                                             Subtotal              $500             $500
 2500     Other Contractual Services                             251001     Consulting Services                                             $100,000          $100,000
                                                                 252004     Miscellaneous Services                                            $2,510            $2,515
                                                                 252007     Training - Commercial                                            $15,450           $15,450
                                                                 253001     Services of Other Government Agencies                                 $0            $4,100
                                                                 253005     Training - Government                                             $6,405            $6,650
                                                                 254001     Renovating Office Space                                               $0                $0
                                                                 257101     Operation/Maintenance - Non ADP Equipment                             $0                $0
                                                                 257102     Operation/Maintenance - ADP Equipment/Software                        $0                $0
                                                                 257202     Storage of Household Goods                                            $0                $0
                                                                                                                             Subtotal       $124,365          $128,715
 2600     Supplies and Materials                                 260101     Supplies                                                           $500                 $500
                                                                 260102     Subscriptions, Publications and Training Materials                $1,220                $220
                                                                 260201     ADP Supplies                                                       $125                 $180
                                                                 260301     Fuel                                                                  $0                  $0
                                                                                                                             Subtotal         $1,845                $900
 3100     Equipment                                              310902     Non-IT Equipment, Furniture, Fixtures                                    $0               $0
                                                                 310202     Software                                                               $500             $500
                                                                 310302     IT Equipment                                                            $99             $900
                                                                                                                             Subtotal              $599         $1,400
 4200     Insurance Claims and Indemnities                       420001     Insurance Claims and Indemnities                                         $0               $0
                                                                                                                             Subtotal                $0               $0
                                                                                                                                 TOTAL    $1,445,925        $1,514,785

______________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                                                                                       11
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2015-2016


                 FY 2015 REVISED BUDGET AND JUSTIFICATIONS


TOTAL OFFICE BUDGET ........................................................................................$1,445,925

   Total approved IRM Plan amount included in Office Budget ........................................$3,004


1100 Personnel Compensation .................................................................................$986,853

Amount required to fund salaries ($982,853) of OIG staff (6 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 ($4, 000) are also
allocated for possible cash awards.

1200 Personnel Benefits............................................................................................$315,993

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 ...............................................................$13,810

OIG staff will use these funds for travel ($8,310) related to scheduled Individual Development
Plans (IDP) training and local travel ($2,500) 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 .........................................$1,760

   233301 Approved IRM Plan........................................................................................... $920

   233304 Approved IRM Plan........................................................................................... $840

These funds will cover Smartphone voice/data services for the IG ($920), telecommuters’
access expense ($600), 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.

2400 Printing and Reproduction ..................................................................................... $500

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



_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         12
                             Farm Credit Administration

                             Office of Inspector General

                               Fiscal Years 2015-2016


                 FY 2015 REVISED BUDGET AND JUSTIFICATIONS


2500 Other Contractual Services ..............................................................................$124,365

Tuition funds ($15,450) from non-government sources are for staff training. Government
tuition funds ($6,405) 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 IG and Counsel. Membership fees
($2,510) 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 ($52,000) and possible general contracting needs ($48,000).

2600 Supplies and Materials .........................................................................................$1,845

    260102 Approved IRM Plan........................................................................................... $220

    260201 Approved IRM Plan........................................................................................... $125
To purchase on-going subscriptions in the IRM Plan ($220), and one laptop carrying case on
wheels ($125). Testing certification material ($1,000) and general office supply funds ($500)
are also included.

3100 Equipment ............................................................................................................... $599

    310202 Approved IRM Plan........................................................................................... $500

    310302 Approved IRM Plan............................................................................................. $99
To purchase one replacement desktop printer ($99) as necessary to support OIG programs,
and an additional $500 for software.

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





_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         13
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2015-2016


               FY 2016 PROPOSED BUDGET AND JUSTIFICATIONS


TOTAL OFFICE BUDGET ........................................................................................$1,514,785

   Total approved IRM Plan amount included in Office Budget ........................................$3,260


1100 Personnel Compensation ..............................................................................$1,033,672

Amount required to fund salaries ($1,029,672) of OIG staff (6 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 ($4,000) are also
allocated for possible cash awards.

1200 Personnel Benefits............................................................................................$333,828

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 ...............................................................$13,810

OIG staff will use these funds for travel ($8,310) related to scheduled IDP training and local
travel ($2,500) 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 .........................................$1,760

   233301 Approved IRM Plan........................................................................................... $920

   233304 Approved IRM Plan........................................................................................... $840

These funds will cover Smartphone voice/data services for the IG ($840), telecommuters’
access expense ($600), 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.




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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         14
                             Farm Credit Administration

                             Office of Inspector General

                               Fiscal Years 2015-2016


                FY 2016 PROPOSED BUDGET AND JUSTIFICATIONS

2400 Printing, Publications and Advertisement............................................................. $500

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

2500 Other Contractual Services ..............................................................................$128,715

Tuition funds ($15,450) from non-government sources are for staff training. Government
tuition funds ($6,650) 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 IG and Counsel. Membership fees ($2,515) 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 ($55,000) and possible general contracting needs ($45,000).
Lastly, $4,100 is budgeted for the support of CIGIE.

2600 Supplies and Materials ........................................................................................... $900

   260102 Approved IRM Plan ........................................................................................... $220

   260201 Approved IRM Plan ........................................................................................... $180
To purchase on-going subscriptions in the IRM Plan ($220), one laptop battery ($180).
General office supply funds ($500) are also included.

3100 Equipment .............................................................................................................$1,400
    310202 Approved IRM Plan........................................................................................... $500

    310302 Approved IRM Plan........................................................................................... $600
Purchase software as necessary to support OIG applications ($500), one Smartphone device
replacement, if needed ($600).

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





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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         15
                       Farm Credit Administration

                       Office of Inspector General

                         Fiscal Years 2015-2016

                                  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 FCA senior level executives.

Counsel to the Inspector General and Director of Investigations provides independent legal
advice, analysis of proposed legislation and regulations, and reviews OIG products for legal
sufficiency. The Counsel represents and defends the OIG in all legal issues. The Counsel also
participates in inspections and evaluations as necessary. The Counsel directs the investigative
function.

The two Senior Auditor positions are devoted primarily to performance audits, inspections, and
management analyses, focusing on the significant management challenges of the Agency.
Also, these positions oversee the contractor performing the annual financial, internal control,
and compliance audit of the Agency on behalf of the OIG.

A Senior Information Technology Auditor 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.

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. Late in FY 2014, a retirement was announced. The position will be filled


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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         16
by a Management/Program Analyst who will perform evaluative reporting in addition to
administrative duties.

All currently filled 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 Advisories 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.

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

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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         17
        •	 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 6 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.

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.

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 2015-2016                                         18
                       Farm Credit Administration

                       Office of Inspector General

                         Fiscal Years 2015-2016

                                           AUDIT PLAN
AUDITS, INSPECTIONS, AND EVALUATIONS – FISCAL YEAR 2015 AND 2016
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, 2015 and 2016 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 2015 and 2016, the OIG Senior IT Auditor will
conduct the FISMA evaluation at FCA.

FY 2015
FCA’s Examiner Commissioning Program - Started in 2014
The Examiner Commissioning Program is designed to provide training to associate examiners
in the Office of Examination (OE) in required competencies. The program includes formal
courses, simulation exercises, and on-the-job training. The objective of this audit is to
determine whether FCA is effectively managing the Commissioning Program.

FCA’s Supervision and Enforcement Process
One of FCA’s primary responsibilities is ensuring the safety and soundness of the Farm Credit
System through the examinations of banks and associations at least once every 18 months.
FCA uses Agency supervisory and enforcement authorities to remediate weakened institutions.
FCA identifies three levels of supervision: normal, special, and enforcement. FCA aims to use
these strategies and authorities to remedy troubled institutions in a timely and effective manner
and closely monitor institution compliance. The objective of this audit will be to determine
whether FCA is following the supervision and enforcement process and monitoring institution
compliance effectively.
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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         19
The Use of Mobile Devices at FCA
In today’s technological environment, it is imperative FCA keep employees connected to
increase efficiency and communication. Using certain devices can optimize productivity. The
objective of this audit will be to determine whether FCA has effective cost controls and oversight
of mobile devices.

OE’s Promotion and Selection Process
The OE Career Path Program provides a framework for the development of examiners to
ensure the necessary depth and breadth of skills to fulfill its mission. Progression within the
program is based on an examiner’s ability to demonstrate applicable competencies as well as
competitive selection or testing in specific situations. The objective of this audit will be to
evaluate the effectiveness of FCA’s promotion and selection policies and procedures within OE.

Laptop Procurement
Agency laptops are replaced on a three-year cycle, with the next iteration in FY 2015. The
objective of this audit is to determine if adequate controls and safeguards are utilized for the
procurement of agency laptops.

Review of FCA’s Policies and Procedures
FCA maintains a library of agency policies and procedures to ensure processes are
documented and communicated. The objective of the review will be to determine the
effectiveness and efficiency of FCA’s process in developing and updating agency policies and
procedures.

Human Capital
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.


FY 2016
OE’s Risk-Based Examination Process
System institutions are examined using the risk-based examination concept. This examination
approach seeks to stay abreast of risk in System institutions and focus examination efforts and
resources in areas that could materially impact the safety and soundness of the institution. The
objective of this audit will be to assess the adequacy of the Agency’s risk-based examination
process.

Review of FCA’s Controls over the Electronic Official Personnel Folder
The electronic Official Personnel Folder (eOPF) offers a standard approach for employee
personnel records that protects against potential loss or accidental damage from flood, fire, or
other natural disasters and provides continuity of operations. Since July 2009, FCA has utilized
the eOPF to store employees’ personnel records. The objective of this audit is to review the
effectiveness of controls related to the eOPF.


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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         20
Arm’s Length Transactions
There is a heightened emphasis for FCA to continue adherence to its legislative mandate to be
an arm’s length regulator. An evaluation will examine the success of FCA in preventing the
perception of being considered a captive regulator and to examine adherence to FCA’s policy.

EDGe System
One of the actions in FCA’s strategic plan is to invest in technology and modern examination
and analysis tools. As part of these efforts, FCA initiated a multi-year project, broken into four
phases, to develop a fully redesigned examination program and documentation system, known
as EDGe. FCA has identified the EDGe system as a high priority for the Agency. The objective
of this audit is to determine if FCA has effectively monitored and implemented the EDGe system
project.

Office of Secondary Market Oversight (OSMO)
Section 8.11 of the Farm Credit Act established the authority of OSMO to examine the Federal
Agricultural Mortgage Corporation and for general supervision of the safe and sound
performance of the Corporation. The audit will determine whether OSMO effectively
administers the examination and supervisory functions over the Corporation.

Inspections of FCA’s Field Offices
In addition to performing audits, investigations, and general program inspections, the OIG may
conduct inspections of FCA field offices. These inspections are designed to ensure that field
office operations are conforming to FCA and government regulations and advise management
on weaknesses or noncompliance with the associated policies and procedures. In addition,
these “spot checks” will result in a written report with findings and agreed-upon actions or
recommendations, as needed. The objective of these inspections will be to determine whether
internal controls and examination processes are operating effectively in FCA field office
operations.


Beyond FY 2016
        •   Awards
        •   Background Investigations
        •   Bonuses
        •   Delegations
        •   Diversity
        •   eArchives
        •   Efficiency of the Office of the General Counsel Legal Opinion Process
        •   FCA Strategic Plan
        •   FCS Loan Data System
        •   General Control Reviews: Access Controls
        •   General Control Reviews: Segregation of Duties
        •   General Control Reviews: Software Development and Change Control
        •   General Control Reviews: System Software
        •   Inappropriate Use of Agency IT Resources
        •   Human Resources
        •   Information Technology Investments Performance Measures
        •   OE Field Office Inspections
        •   Outsourcing
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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         21
        •   Peer Review – Federal Election Commission Audit Operations
        •   Procurement Process
        •   Property Plant and Equipment Review
        •   Recruitment and Retention of Examiners
        •   Review of OE Organizational Structure and Work Processes
        •   Review of the Consolidated Reporting System
        •   Safeguarding Personally Identifiable Information, including Social Security Numbers
        •   Specialization and Certification
        •   Travel Expenses




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FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                         22
                                                                                                                          APPENDIX A

                                         Farm Credit Administration

                                         Office of Inspector General

                                           Fiscal Years 2015-2016


                                                 IRM PLAN SUMMARY
                                     Object        FY 2015        FY 2016        FY 2017        FY 2018         FY 2019
   IRM Budget Category                                                                                                        Total Costs
                                     Code           Costs          Costs          Costs          Costs           Costs

Telecommunications Rentals           233301           920            920            920            920            920             4,600

Wireless Communications              233304           840            840            840            840            840             4,200

Subscriptions and Publications       260102           220            220            220            220            220             1,100

ADP Supplies                         260201           125            180            485             0             305             1,095

Software                             310202           500            500            500            500            500             2,500

IT Equipment                         310302           399            600            399             0             399             1,797

                                         Total       3,004          3,260          3,364          2,480          3,184           15,292




_____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016
                                                                            23
                                                                                                     APPENDIX B
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2015-2016

             FY 2015 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              $1,084,444               75%                4.5             75%

 Investigations                                           $72,296                 5%               0.3              5%

 Legislation and Regulations Review                       $72,296                 5%               0.3              5%

 Outreach                                                $216,889               15%                  .9            15%
                                            Total      $1,445,925              100%                  6           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 2015—$1,084,444 ................................................................................. 4.5 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 2015—$72,296 ..................................................................................... 0.3 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 2015—$72,296 .................................................................................... . 0.3 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 the Federal Law Enforcement Training Center (FLETC) and various public and
Government forums.
Budget for FY 2015—$216,889 ................................................................................... .0.9 FTE



____________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                             24
                                                                                                     APPENDIX B
                           Farm Credit Administration

                           Office of Inspector General

                             Fiscal Years 2015-2016


          FY 2016 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              $1,136,089               75%                4.5            81%
 Investigations                                            $75,739                5%               0.3              2%
 Legislation and Regulations Review                        $75,739                5%               0.3              2%
 Outreach                                                $227,218               15%                0.9            15%
                                             Total     $1,514,785              100%                  6           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 2016—$1,136,089 ................................................................................. 4.5 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 2016—$75,739 .................................................................................... . 0.3 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 2016—$75,739 ..................................................................................... 0.3 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 2016—$227,218 .................................................................................... 0.9 FTE


____________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2015-2016                                             25