oversight

FY 2016-2017

Published by the Farm Credit Administration, Office of Inspector General on 2015-09-16.

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

Office of
Inspector General
Farm Credit Administration



                             Strategic and Operating
                                Performance Plan

                             FISCAL YEARS 2016-2017
Farm Credit Administration                                     Office of Inspector General
                                                               1501 Farm Credit Drive
                                                               McLean, Virginia 22102-5090

          

 

September 16, 2015



The Honorable Kenneth A. Spearman, Board Chairman
The Honorable Dallas P. Tonsager, Board Member
The Honorable Jeffery S. Hall, Board Member
Farm Credit Administration
1501 Farm Credit Drive
McLean, Virginia 22102-5090

Dear Board Chairman Spearman and Board Members Tonsager and Hall:

The enclosed document is the Office of Inspector General’s (OIG) Strategic and Operating
Performance Plan (SOPP) and Budgets for fiscal years 2016 and 2017.

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 2016 – Revised Budget and Justifications ................................................................ 12
  FY 2017 – Proposed Budget and Justifications ............................................................. 14

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

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

Appendices
  Appendix A—IRM Plan Summary FY 2016-2020 .......................................................... 23
  Appendix B—FY 2016-2017 Products and Services Budget ......................................... 24
                       Farm Credit Administration
                       Office of Inspector General
                         Fiscal Years 2016-2017
                                   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 Modernization Act of 2014

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 2016-2017                                          1
                        Farm Credit Administration
                        Office of Inspector General
                          Fiscal Years 2016-2017

                                         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
Modernization Act of 2014 (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 publicly available 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 program 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 2016 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 2016 budget submission, the OIG’s budget information
required to be highlighted is as follows:

       The aggregate budget request for the OIG is $1,493,393.
       The amount needed for OIG training is $21,000 (tuition).
       The amount to support the Council of the Inspectors General on Integrity and Efficiency is
        $4,100.

_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                            2
                        Farm Credit Administration
                        Office of Inspector General
                          Fiscal Years 2016-2017
             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. The FCA Board composition, as well as FCA staff, continue to
        change. This year the Presidential appointment of the Chairman of the FCA Board
        changed, and, within this reporting period, the Chairmanship may possibly change again.
        Projections indicate new staff hires and retirements will continue to be more substantial
        compared to prior years. Without a focus on knowledge transfer, corporate knowledge
        and valued experiences gained from the Agency’s regulatory experience during the
        agriculture crisis of the mid-1980s through the early 1990s, and from the 2008 financial
        crisis, may be lost. The FCS and the credit needs of rural America will continue to evolve
        in complexity as institutions merge and develop credit products and data systems and
        analytics. As the financial and banking industries continue to become more complex and
        data driven, the Agency’s methodology in achieving its mission must also evolve. OIG also
        will continue to evolve and remain vigilant over Agency performance and internal controls.
       Changing work environment. As FCA leverages technology to improve its processes,
        the OIG will be positioned to evaluate new and ongoing risks in internal controls and
        security measures. The OIG will ensure its expertise keeps pace with changes in
        technology, laws regulations, and guidance impacting vital business areas including: fraud,
        financial reporting, internal controls, and information technology. Joint projects, initiated
        through CIGIE’s efforts to increase cross-cutting projects and reports, will mean staff

_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                            3
        participation with the IG community experts. Data analytics and security will continue to
        evolve and be areas of emphasis within the OIG community and host agencies.
       Limited budget resources. Budget pressures on the OIG will be equivalent to those
        faced by FCA as a whole. The OIG will have to continue 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.
       Farm Credit Act and the Farm Credit System. 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 support the System’s continued service to rural America. Complexity
        and the risk examining and governing with fewer and larger institutions, enhance the
        challenges to ensure safety and soundness. OIG will continue to contribute by evaluating
        and making recommendations for positive change.

                             PRODUCTS AND SERVICES, AND GOALS

    1. Audit, inspect, 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 and report alleged administrative and criminal violations
                relating to FCA programs and personnel. When appropriate, Department of
                Justice officials will be informed, as required by the IG Act.
               Educate employees on their responsibility to report observed or suspected
                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 and the Inspectors
                General community.
    4. Work with the Agency head (FCA Board) and Congress to improve program
       management, and with the Inspectors General community and other related
       organizations to address government-wide issues.
               Promote the OIG’s role within FCA and the Inspectors General community.
               OIG staff provide leadership to organizations directly contributing to the Inspectors
                General community, the Agency, and the Federal government.
_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                            4
                                                     Farm Credit Administration
                                                     Office of Inspector General
                                                       Fiscal Years 2016-2017

                         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 unmodified 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.


     2.   Provide technical advice and             The IG engages in discussion with the FCA Board on           FCA continues to receive an unmodified
          assistance to Agency officials in
_________________________________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                                                                                  5
                                                   Farm Credit Administration
                                                   Office of Inspector General
                                                     Fiscal Years 2016-2017

                         AUDITS AND EVALUATIONS OF AGENCY PROGRAMS AND OPERATIONS
                                                      AGENCY GOALS 1 AND 2


                   OIG GOAL                                  PERFORMANCE MEASURES                                               OUTCOME
          developing sound management            matters of policy direction or administrative priorities.   financial audit.
          information and financial reporting
                                                 The OIG performs analyses and provides technical            OIG input and advice contributes to Agency
          systems and in streamlining
                                                 advice to management concerning accounting,                 decisions and actions that are more complete
          programs and operations.
                                                 management systems and controls, and performance            and valid at their inception.
                                                 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 confirm that OIG audit and
                                                                                                             investigative programs 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 a
                                                                                                             notification system to alert those on the mailing
                                                                                                             list of new publications.




_________________________________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                                                                                  6
                                                   Farm Credit Administration
                                                   Office of Inspector General
                                                     Fiscal Years 2016-2017

                                                                   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.                                                                                      Brief summaries, without attribution, of closed
                                                                                                            investigations are published on the OIG
                                              Whistleblower’s and Hotline complaints receive prompt         website.
                                              attention and/or are directed to appropriate jurisdiction.
                                                                                                            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 2016-2017                                                                                                  7
                                                   Farm Credit Administration
                                                   Office of Inspector General
                                                     Fiscal Years 2016-2017

                                                 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 contributes to 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,        OIG actively participates in CIGIE’s Legislation
                                                 Agency, or staff circulating comments.                     Committee.
                                                                                                            Constructive criticism and creative alternatives
                                                                                                            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.
                                                                                                            Legislation and regulations reviewed by OIG
                                                                                                            are noted in the OIG’s semiannual reports to
                                                                                                            the Congress.




_________________________________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                                                                                  8
                                                   Farm Credit Administration
                                                   Office of Inspector General
                                                     Fiscal Years 2016-2017

                                                              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 of the OIG’s
                                                Facilitate feedback from Agency employees and refine
                                                                                                            mission through presentations such as New
                                                products and practices based on the feedback to OIG
                                                                                                            Employee Orientation. OIG programs and
                                                products and educational materials.
                                                                                                            products are improved through feedback from
                                                                                                            Agency employees. This contributes to
                                                                                                            successful resolution of OIG findings and
                                                                                                            recommendations.


     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, Federal Audit Executive
        Federal government.                     offices.                                                    Committee, Institute of Internal Auditors, CIGIE
                                                                                                            Training Institute, and Council of Counsels to
                                                OIG networking opportunities have resulted in an
                                                                                                            Inspectors General (CCIG) meetings and
                                                expanded consideration of FCA ideas and practices by
                                                                                                            forums are improved by OIG staff contributions
                                                community contacts and experts. The OIG has shared
                                                                                                            and participation.
                                                telework policies, Hotline procedures, performance
                                                measures and performance contracts and evaluation           FCA programs and operations are more
                                                methods. Likewise, FCA benefits from the opportunity to     effective and efficient.
                                                benchmark practices in other agencies.




_________________________________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                                                                                  9
                                                                      Detailed Budget
                                                                Fiscal Years 2016 and 2017
                                                                                                                                         FTE 6            FTE 6
                     OBJECT CLASS                            SUB CLASS                   OBJECT DESCRIPTION
                                                                                                                                        FY 2016          FY 2017



 1100    Total Personnel Compensation                          111001    Permanent Full-Time                                                $647,004         $655,660
                                                               113009    Other than Permanent Full-Time                                     $385,466         $382,522
                                                               115201    Overtime                                                                 $0               $0
                                                               115301    Performance, Incentives and Other Awards                             $4,000           $4,000
                                                                                                                             Subtotal     $1,036,470        $1,042,182
 1200    Total Personnel Benefits                              121103    TSP Match                                                           $41,300          $41,528
                                                               121107    Disability Insurance Contributions                                   $3,615           $3,635
                                                               121110    Wellness, Flex-care/Life Cycle Programs                              $7,800           $7,800
                                                               129999    Benefits Generated from Payroll                                    $259,586         $264,833
                                                               121206    Public Transportation Initiatives                                        $0               $0
                                                               121207    Student Loan Repayments                                                  $0               $0
                                                               121599    Relocation Payments Under Object Code 1200                               $0               $0
                                                                                                                             Subtotal       $312,301         $317,796
 1300    Benefits Former Personnel                             130002    Unemployment Compensation                                                 $0               $0
                                                                                                                             Subtotal               $0               $0
 2100    Travel and Transportation of Persons                  210112    Local Travel                                                         $9,870          $10,970
                                                               210199    Temporary Duty Travel                                                $3,000           $3,000
                                                               210402    Relocation Travel Expenses                                               $0               $0
                                                               210403    Relocation House Hunting                                                 $0               $0
                                                                                                                             Subtotal        $12,870          $13,970
 2200    Transportation of Things                              220101    Freight and Express Mail                                                 $200             $200
                                                               220102    Freight and Express Mail - Contract Mail Services                          $0               $0
                                                               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. Services                      $0               $0
                                                               233201    ADP Equipment and Software Rental                                        $0               $0
                                                               233301    Telephone and Communication Services                                 $1,040           $1,040
                                                               233304    Wireless Communication Services                                          $0               $0
                                                               233401    Non-ADP Equipment Rental                                                 $0               $0
_________________________________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                                                                                 10
                                                                      Detailed Budget
                                                                Fiscal Years 2016 and 2017
                                                                                                                                          FTE 6            FTE 6
                     OBJECT CLASS                            SUB CLASS                    OBJECT DESCRIPTION
                                                                                                                                         FY 2016          FY 2017


         Rent, Communications, Utilities and Misc. Charges     233501    Postage – USPS                                                              $0               $0
            cont’d                                             233504    Messenger and Courier Services                                              $0               $0
                                                                                                                              Subtotal         $1,040           $1,040
 2400    Printing and Reproduction                             240101    U.S. Government Printing Office (GPO)                                       $0               $0
                                                               240201    Commercial Printers/Photographers                                         $400             $400
                                                               240301    Publications of Notices/Classified Advertising                              $0               $0
                                                                                                                              Subtotal             $400             $400
 2500    Other Contractual Services                            251001    Consulting Services                                                 $100,000         $100,000
                                                               252004    Miscellaneous Services                                                $2,543           $2,619
                                                               252007    Training - Commercial                                                $12,000          $14,000
                                                               253001    Services of Other Government Agencies                                 $4,100           $4,100
                                                               253005    Training - Government                                                 $9,000           $6,450
                                                               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       $127,643         $127,169
 2600    Supplies and Materials                                260101    Supplies                                                              $1,495               $500
                                                               260102    Subscriptions, Publications and Training Materials                      $220               $220
                                                               260201    ADP Supplies                                                            $125               $305
                                                               260301    Fuel                                                                      $0                 $0
                                                                                                                              Subtotal         $1,840           $1,025
 3100    Equipment                                             310902    Non-IT Equipment, Furniture, Fixtures                                       $0               $0
                                                               310202    Software                                                                  $500             $500
                                                               310302    IT Equipment                                                              $129             $129
                                                                                                                              Subtotal             $629             $629
 4200    Insurance Claims and Indemnities                      420001    Insurance Claims and Indemnities                                           $0               $0
                                                                                                                              Subtotal               $0               $0
                                                                                                                              TOTAL        $1,493,393        $1,504,411


_________________________________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                                                                                 11
                            Farm Credit Administration
                            Office of Inspector General
                              Fiscal Years 2016-2017

                  FY 2016 REVISED BUDGET AND JUSTIFICATIONS


TOTAL OFFICE BUDGET .......................................................................................... $1,493,393
   Total approved IRM Plan amount included in Office Budget......................................... $2,014

1100 Personnel Compensation ................................................................................ $1,036,470
Amount required to fund salaries ($1,032,470) 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 ............................................................................................. $312,301
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 ................................................................ $12,870
OIG staff will use these funds for travel ($7,370) 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 .......................................... $1,040
   233301 Approved IRM Plan .......................................................................................... $1,040
   233304 Approved IRM Plan ................................................................................................. $0
These funds will cover telecommuters’ access expense ($720), 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 ........................................................................................ $400
Cost of printing brochures, pamphlets, business cards, etc. when FCA cannot produce the
items.




________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                         12
                              Farm Credit Administration
                              Office of Inspector General
                                Fiscal Years 2016-2017

                  FY 2016 REVISED BUDGET AND JUSTIFICATIONS


2500 Other Contractual Services ................................................................................ $127,643
Tuition funds ($12,000) from non-government sources are for staff training. Government
tuition funds ($9,000) 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
($2,543) 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 ($54,695) and possible general contracting needs ($45,305).
Lastly, $4,100 is budgeted for the support of CIGIE.

2600 Supplies and Materials ........................................................................................... $1,840
    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 ($995) and general office supply funds ($500)
are also included.

3100 Equipment .................................................................................................................. $629
    310202 Approved IRM Plan ............................................................................................. $500
    310302 Approved IRM Plan ............................................................................................. $129
Purchase software as necessary to support OIG applications ($500), and one replacement
desktop printer or office fax machine, if needed ($129).

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




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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                         13
                            Farm Credit Administration
                            Office of Inspector General
                              Fiscal Years 2016-2017

               FY 2017 PROPOSED BUDGET AND JUSTIFICATIONS


TOTAL OFFICE BUDGET .......................................................................................... $1,504,411
   Total approved IRM Plan amount included in Office Budget......................................... $2,194

1100 Personnel Compensation ................................................................................ $1,042,182
Amount required to fund salaries ($1,038,182) 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 ............................................................................................. $317,796
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 ................................................................ $13,970
OIG staff will use these funds for travel ($8,470) 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 .......................................... $1,040
   233301 Approved IRM Plan .......................................................................................... $1,040
   233304 Approved IRM Plan ................................................................................................. $0
These funds will cover telecommuters’ access expense ($720), 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 2016-2017                                         14
                              Farm Credit Administration
                              Office of Inspector General
                                Fiscal Years 2016-2017

                FY 2017 PROPOSED BUDGET AND JUSTIFICATIONS

2400 Printing, Publications and Advertisement ............................................................... $400
Cost of printing brochures, pamphlets, business cards, etc. when FCA cannot produce the
items.

2500 Other Contractual Services ................................................................................ $127,169
Tuition funds ($14,000) from non-government sources are for staff training. Government
tuition funds ($6,450) 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 ($2,619) 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 ($56,260) and possible general contracting needs ($43,740).
Lastly, $4,100 is budgeted for the support of CIGIE.

2600 Supplies and Materials ........................................................................................... $1,025
   260102 Approved IRM Plan ............................................................................................. $220
   260201 Approved IRM Plan ............................................................................................. $305
To purchase on-going subscriptions in the IRM Plan ($220), one laptop carrying case ($125),
and one laptop battery ($180). General office supply funds ($500) are also included.

3100 Equipment .................................................................................................................. $629
    310202 Approved IRM Plan ............................................................................................. $500
    310302 Approved IRM Plan ............................................................................................. $129
Purchase software as necessary to support OIG applications ($500), and one replacement
desktop printer or office fax machine, if needed ($129).

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




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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                         15
                       Farm Credit Administration
                       Office of Inspector General
                         Fiscal Years 2016-2017
                                  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 evaluation.

The Management/Program Analyst is responsible for performing audits and inspections in
addition to administrative duties, such as assisting the IG in budgeting, information resources
planning, procurement, and training. 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.

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

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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                        16
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 Observations.

The auditors are devoted full time to audits and inspections. The Management/Program Analyst
and the Counsel to the IG 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
           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

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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                        17
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 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.

When filling future OIG vacancies, we will continue to make a concerted effort to attract a
diverse pool of qualified candidates. We share the Agency’s 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 non-program activities of the Agency.

Strategies
            Staff will identify and participate in training and professional development activities to
             retain and enhance skills.
            Staff meetings will occur regularly to promote collaboration among OIG staff.
            Employment objectives will be considered in filling all OIG vacancies to achieve
             appropriate diversity and inclusion.




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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                        18
                       Farm Credit Administration
                       Office of Inspector General
                         Fiscal Years 2016-2017
                                           AUDIT PLAN
AUDITS, INSPECTIONS, AND EVALUATIONS – FISCAL YEAR 2016 AND 2017
This audit plan identifies potential audit, inspection, and evaluation areas. This plan is based on
a risk-based approach. The FCA Board is afforded 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 audit 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, 2016 and 2017 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 Modernization Act of 2014 (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 2016 and 2017, the OIG Senior IT Auditor will
conduct the FISMA evaluation at FCA.

FY 2016
Procurement/Contracting
In order to fulfill mission requirements, FCA needs to procure and/or contract for certain goods
and services. However, FCA must ensure its procurement and contracting activities are
performed by qualified personnel and through appropriate methods and procedures that result
in efficient and effective use of Agency resources. The objective of the audit will be to determine
whether FCA is utilizing an effective and efficient procurement and contracting process.

FCA’s Implementation and Management of the Risk Project
To support its mission, the Agency procured software to conduct risk, statistical and data
analysis of the FCS and enable users to generate specific reports and dashboards. By making
data quickly available, managers and staff can better manage FCS oversight. The cost for the
tools selected by FCA was estimated to be approximately $300,000, as well as recurring
maintenance costs. The objective of this audit will be to determine whether the Risk Project
was planned and is being managed efficiently and effectively.

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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                        19
Controls over Inappropriate Personal Use of the Internet
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 impact on the 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.

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.

OE’s Promotion and Selection Process
The OE Career Path Program (CPP) provides a framework for the development of examiners to
ensure the necessary depth and breadth of skills to fulfill its mission. After building foundational
competencies and being commissioned, examiners may pursue a specialist path (credit,
finance, or operations) or remain in the generalist path. Progression within the program is
based on an examiner’s ability to demonstrate applicable competencies and competitive
selection. The objective of this audit will be to determine whether OE is effectively managing
promotion and selection processes.

FCA’s Performance of IT Examinations at FCS Institutions
FCA uses a risk-based approach to examine the use of information technology at FCS
institutions. The objective of this audit is to determine the adequacy of the Agency’s
examination process as it relates to the oversight of information technology at FCS institutions.

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 to advise
management on weaknesses or noncompliance. In addition, these “spot checks” 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 are operating
effectively in FCA field office operations.

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.

FY 2017
Criminal Referral Process and Follow-Up
By Federal regulation (12 C.F.R. § 612.2301), Farm Credit System institutions are required to
provide notification and information to the FCA and appropriate law enforcement authorities or
________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                        20
the U.S. Department of Justice where a criminal violation is suspected involving an institution’s
assets, operations, or affairs. The objective of this review would be to evaluate the
effectiveness of this process.

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.

FCA Peer Review of Federal Election Commission OIG Audit Operations
Government Auditing Standards require audit organizations that perform audits or attestation
engagements to undergo an external peer review every three years. The OIG staff will conduct
the Federal Election Commissions’ external peer review. We will review the system of quality
control for the audit organization.

Review of FCA’s Awards Programs
FCA acknowledges and recognizes employee contributions though an awards program that
includes various types of awards such as achievement or special act awards, on-the-spot cash
awards, and peer to peer awards. The inspection will determine if FCA is following the policies
and procedures and has adequately implemented controls over the awards program.

401k Plan
FCA is implementing a supplemental 401k retirement savings plan in 2015. The agency will
automatically contribute one percent of employees’ salary to the 401(k) plan, with matching
employee contributions up to two percent more. The plan will apply equally to all employees,
regardless of which retirement system an employee is under (e.g., FERS, CSRS). The
objective of this audit is to determine whether the new plan was implemented and is being
managed effectively and efficiently.

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.

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.

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.

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FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                        21
Beyond FY 2017
           Delegations
           Corporate Restructuring Procedures/Mergers
           Overlap in Functions
           Conflict of Interest
           Settlements
           Approval Process of FCS Bond Issuance
           Examination Quality Assurance Process
           Records Management
           Analysis of Changes in FCS Loan Underwriting Standards
           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
           Human Resources
           Information Technology Investments Performance Measures
           Outsourcing
           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 2016-2017                                        22
                                                                                                                          APPENDIX A
                                         Farm Credit Administration
                                         Office of Inspector General
                                           Fiscal Years 2016-2017

                     IRM PLAN SUMMARY FISCAL YEARS 2016-2020
                                     Object        FY 2016        FY 2017        FY 2018        FY 2019         FY 2020
   IRM Budget Category                                                                                                        Total Costs
                                     Code           Costs          Costs          Costs          Costs           Costs

Telecommunications Rentals           233301          1,040          1,040          1,040          1,040          1,040            5,200

Wireless Communications              233304            0              0              0              0               0               0

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

ADP Supplies                         260201           125            305            125            305            125              985

Software                             310202           500            500            500            500            500             2,500

IT Equipment                         310302           129            129            129            129            129              645

                                         Total       2,014          2,194          2,014          2,194          2,014           10,430




_____________________________________________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017
                                                                                                                                          23
                                                                                                      APPENDIX B
                           Farm Credit Administration
                           Office of Inspector General
                             Fiscal Years 2016-2017
             FY 2016 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              $1,015,507                68%                4.1            68%

 Investigations                                          $179,207                12%                0.7            12%

 Legislation and Regulations Review                        $74,670                5%                0.3              5%

 Outreach                                                $224,009                15%                 .9            15%

                                            Total      $1,493,393              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—$1,015,507................................................................................... 4.1 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—$179,207...................................................................................... 0.7 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 2016—$74,670........................................................................................ 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 CIGIE Training Institute and various public and Government forums.
Budget for FY 2016—$224,009...................................................................................... 0.9 FTE




_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017                                         24
                                                                                                      APPENDIX B
                           Farm Credit Administration
                           Office of Inspector General
                             Fiscal Years 2016-2017

          FY 2017 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              $1,022,999                68%               4.1             68%
 Investigations                                           $180,529               12%               0.7             12%
 Legislation and Regulations Review                        $75,221                5%               0.3              5%
 Outreach                                                 $225,662               15%               0.9             15%
                                             Total     $1,504,411              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 2017—$1,022,999................................................................................... 4.1 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 2017—$180,529...................................................................................... 0.7 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 2017—$75,221........................................................................................ 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 CIGIE training institute and various public and Government forums.
Budget for FY 2017—$225,662...................................................................................... 0.9 FTE




_________________________________________________________________________________________________________
FCA OIG Strategic and Operating Performance Plan FY 2016-2017
                                                                                                      25