During interim and final fieldwork, OIG will be conducting interviews
with USDA representatives and as a result, additional information and
documentation will be requested. Also, additional supporting
documentation will be requested to support sample selections.

+---+-----+----------------------------+----------+--------+---------+
| # | ##  | ##                         | **Res    | ##     | *       |
| # | USD |                            | ponsible |        | *Date** |
|   | A A | ##                         | Area**   | ##     |         |
| I | udi |                            |          |        | **Rec   |
| t | t P | ##                         | **P &    | ##     | eived** |
| e | lan |                            | A**      |        |         |
| m |     | ##                         |          | ##     |         |
|   | #   |                            |          |        |         |
| N | # I | ## Task Description        |          | ## Re  |         |
| o | tem |                            |          | quired |         |
| . |     |                            |          |        |         |
|   | *   |                            |          | ##     |         |
|   | *No |                            |          |   Date |         |
|   | .** |                            |          |        |         |
+===+=====+============================+==========+========+=========+
| 1 |     | 1^st^ Quarter Financial    | OCFO     | 4      | 4/28/04 |
| \ |     | Statements submitted to    |          | /12/04 |         |
| . |     | OIG                        |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 |     | Conduct stand alone and    | OIG,     | 04     | USDA    |
| \ |     | Department Entrance        | OCFO,    | /12/04 | -3/11   |
| . |     | Conferences                | and      |        |         |
|   |     |                            | Agency   |        | RD- 3/3 |
|   |     |                            | CFO's    |        |         |
|   |     |                            |          |        | CCC     |
|   |     |                            |          |        | --2/20  |
|   |     |                            |          |        |         |
|   |     |                            |          |        | FS-     |
|   |     |                            |          |        | 3/24    |
|   |     |                            |          |        |         |
|   |     |                            |          |        | FNS --  |
|   |     |                            |          |        | 4/5     |
|   |     |                            |          |        |         |
|   |     |                            |          |        | FCIC -- |
|   |     |                            |          |        | 3/31    |
|   |     |                            |          |        |         |
|   |     |                            |          |        | RTB --  |
|   |     |                            |          |        | 4/7     |
+---+-----+----------------------------+----------+--------+---------+
| 3 |     | List of contacts for OCFO  | OCFO     | 4      | 4/29/04 |
| \ |     | for the audit, including   |          | /15/04 |         |
| . |     | names, phone numbers, fax  |          |        |         |
|   |     | numbers and internet email |          |        |         |
|   |     | addresses.                 |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Conduct Conferences with   | OIG,     | 4      | Co      |
| \ |     | selected non-standalone    | OCFO,    | /30/04 | mpleted |
| . |     | agencies.                  | and      |        | as of   |
|   |     |                            | Agency   |        | 4/21.   |
|   |     |                            | CFO's    |        | En      |
|   |     |                            |          |        | trances |
|   |     |                            |          |        | held    |
|   |     |                            |          |        | with    |
|   |     |                            |          |        | APHIS,  |
|   |     |                            |          |        | AMS,    |
|   |     |                            |          |        | ARS,    |
|   |     |                            |          |        | CSREES, |
|   |     |                            |          |        | NRCS,   |
|   |     |                            |          |        | FSIS    |
|   |     |                            |          |        | and     |
|   |     |                            |          |        | FSA.    |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | OCFO response to USDA      | OCFO     | 4      | OCFO    |
| \ |     | engagement letter:         |          | /30/04 | p       |
| . |     |                            |          |        | rovided |
|   |     | a.  understanding of the   |          | 4      | 5/3.    |
|   |     |     audit                  |          | /15/04 |         |
|   |     |                            |          |        |         |
|   |     | b.  provide a listing of   |          | Re     |         |
|   |     |     new programs or        |          | vised: |         |
|   |     |     significant changes    |          | 4/30   |         |
|   |     |     that could have a      |          |        |         |
|   |     |     direct and material    |          | 4      |         |
|   |     |     effect on USDA's       |          | /15/04 |         |
|   |     |     financial statements   |          |        |         |
|   |     |     since FY 2003          |          | Re     |         |
|   |     |                            |          | vised: |         |
|   |     | c.  provide a listing of   |          | 4/30   |         |
|   |     |     new laws and           |          |        |         |
|   |     |     regulations that could |          |        |         |
|   |     |     have direct and        |          |        |         |
|   |     |     material effect on     |          |        |         |
|   |     |     USDA's financial       |          |        |         |
|   |     |     statements             |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 |     | FFIS data extracts as of   | ACFO-FS  | 4      | Sum     |
| \ |     | 3/31/04 with appropriate   |          | /30/04 | marized |
| . |     | reconciliations and        | ACFO-FO  |        | files   |
|   |     | supporting documentation   |          | .      | r       |
|   |     |                            |          |        | eceived |
|   |     |                            |          |        | 4/21.   |
|   |     |                            |          |        | Unsum   |
|   |     |                            |          |        | marized |
|   |     |                            |          |        | files   |
|   |     |                            |          |        | r       |
|   |     |                            |          |        | eceived |
|   |     |                            |          |        | 4/29.   |
+---+-----+----------------------------+----------+--------+---------+
| 7 |     | 2nd Quarter Financial      | OCFO     | 4      | P       |
| \ |     | Statements submitted to    |          | /30/04 | rovided |
| . |     | OIG with appropriate       |          |        | 5/6.    |
|   |     | support (such as:          |          |        |         |
|   |     | eliminating entries,       |          |        |         |
|   |     | support for estimates and  |          |        |         |
|   |     | accruals, SGL crosswalk, a |          |        |         |
|   |     | log of CSXE adjustments    |          |        |         |
|   |     | and a list of any          |          |        |         |
|   |     | exclusions between FFIS    |          |        |         |
|   |     | general and the financial  |          |        |         |
|   |     | statements generated per   |          |        |         |
|   |     | the Reporting Center)      |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 8 | 3-0 | Interim listing of all     | OBPA     | 4      | R       |
| \ | 0.5 | warrants processed to date |          | /30/04 | eceived |
| . |     | during FY 2004             |          |        | 4/9.    |
+---+-----+----------------------------+----------+--------+---------+
| 9 | 3-0 | Apportionment schedules    | OBPA     | 4      |         |
| \ | 0.6 | for selected Treasury      |          | /30/04 |         |
| . |     | symbols. (Support to be    |          |        |         |
|   |     | provided upon request from |          |        |         |
|   |     | OIG. OIG has requested     |          |        |         |
|   |     | access to GOALS and may be |          |        |         |
|   |     | able to retrieve           |          |        |         |
|   |     | electronically)            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3-0 | Explanations/Causes and    | Agencies | 4      | R       |
| 0 | 0.7 | Actions Planned for        |          | /30/04 | eceived |
| \ |     | abnormal balances as of    |          | OCFO   | 5/18.   |
| . |     | 3/31/04                    |          | pr     |         |
|   |     |                            |          | ojects |         |
|   |     |                            |          | 5/14.  |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3   | Monthly status of          | OCFO/NFC | 6      |         |
| 1 | -00 | 6653/54/55 reconciliations |          | /2/04. |         |
| \ | .24 | as of March 31, 2004       |          |        |         |
| . |     | (Note: OIG receives 6652   |          |        |         |
|   |     | status through Cash        |          |        |         |
|   |     | workgroup)                 |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3-0 | Lead summary of suspense   | OCFO/NFC | 4      | R       |
| 2 | 0.8 | balances as of 3/31/04     |          | /30/04 | eceived |
| \ |     |                            |          |        | 5/4.    |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3-0 | Non-standalone agencies    | Agency   | 4      | .       |
| 3 | 0.9 | response to engagement     | CFO's    | /30/04 |         |
| \ |     | letter:                    |          |        |         |
| . |     |                            |          | MRP -  |         |
|   |     | a.  understanding of the   |          | 4/26.  |         |
|   |     |     audit                  |          |        |         |
|   |     |                            |          | FSIS - |         |
|   |     | b\. provide a listing of   |          | 4/29   |         |
|   |     | new programs or            |          |        |         |
|   |     | significant changes that   |          | CS     |         |
|   |     | could have a direct and    |          | REES - |         |
|   |     | material effect on USDA's  |          | 5/7    |         |
|   |     | financial statements since |          | FSA -  |         |
|   |     | FY 2003                    |          | 4/20   |         |
|   |     |                            |          |        |         |
|   |     |                            |          | Need   |         |
|   |     |                            |          | NRCS.  |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3   | OIG will access data fee   | Agenc    | 5/3/04 | R       |
| 4 | -00 | review data online, may    | ies/OCFO |        | eceived |
| \ | .11 | request support from       | ensure   | OCFO   | 5/18.   |
| . |     | agencies for selected fee  | user     | pr     |         |
|   |     | reviews. (Update: credit   | fees     | ojects |         |
|   |     | reform fee review          | reviews  | 5/10.  |         |
|   |     | documentation to be        | p        |        |         |
|   |     | provided manually.)        | erformed |        |         |
|   |     |                            | and      |        |         |
|   |     |                            | entered  |        |         |
|   |     |                            | to       |        |         |
|   |     |                            | online   |        |         |
|   |     |                            | database |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 2-0 | OCFO's report on use of    | OCFO     | 5/7/04 | R       |
| 5 | 4.5 | unidentified (OO) trading  |          |        | eceived |
| \ |     | partners and agencies'     |          | OCFO   | 5/18.   |
| . |     | explanations and           |          | pr     |         |
|   |     | corrective action plans    |          | ojects |         |
|   |     | for unidentified trading   |          | 5/10.  |         |
|   |     | partners                   |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3   | Submission of FFMIA        | OCFO     | 5      |         |
| 6 | -00 | assurance statements,      |          | /10/04 |         |
| \ | .12 | certifications or          |          | OCFO   |         |
| . |     | remediation plans for      |          | pr     |         |
|   |     | Agencies and Dept. and     |          | ojects |         |
|   |     | support for issues         |          | 6/14   |         |
|   |     | resolved, closed or deemed |          |        |         |
|   |     | immaterial since 5/1/03    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 |     | Support for FMFIA issues   | OCFO     | 5      |         |
| 7 |     | resolved, closed or deemed |          | /10/04 |         |
| \ |     | immaterial since 9/5/03    |          |        |         |
| . |     |                            |          | .      |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 2-0 | Responses/Support for      | Agencies | 5      |         |
| 8 | 4.7 | Sample of 2^nd^ Quarter    |          | /14/04 |         |
| \ |     | Items Selected by OIG from |          | FS is  |         |
| . |     | ITRS                       |          | outsta |         |
|   |     |                            |          | nding. |         |
+---+-----+----------------------------+----------+--------+---------+
| 1 | 3   | Monthly status of          | OCFO/NFC | 6      |         |
| 9 | -00 | 6653/54/55 reconciliations |          | /23/04 |         |
| \ | .26 | as of 4/30/04 (6652        |          |        |         |
| . |     | monthly status provided to |          |        |         |
|   |     | OIG through Cash Work      |          |        |         |
|   |     | Group)                     |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Explanations/Causes and    | Agencies | 5      |         |
| 0 | -00 | Actions Planned for        |          | /28/04 |         |
| \ | .16 | abnormal balances as of    |          |        |         |
| . |     | 4/30/04                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Lead summary of suspense   | OCFO/NFC | 5      |         |
| 1 | -00 | balances as of 4/30/04     |          | /28/04 |         |
| \ | .17 |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 2-0 | Second Quarter             | ACFO/FO  | 5      | R       |
| 2 | 4.6 | Intragovernmental          |          | /28/04 | eceived |
| \ |     | Reconciliations, CFO       |          |        | 5/17.   |
| . |     | R                          |          |        |         |
|   |     | epresentations/Comparative |          |        |         |
|   |     | Status of Disposition and  |          |        |         |
|   |     | supporting documentation   |          |        |         |
|   |     | for explained differences  |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Any updates to the         | ACFO-FO  | 6/1/04 |         |
| 3 | -00 | Inventory of USDA          |          |        |         |
| \ | .19 | Financial Management       |          |        |         |
| . |     | Systems (if updated since  |          |        |         |
|   |     | FY2002 Financial           |          |        |         |
|   |     | Management Status Report & |          |        |         |
|   |     | 5-Yr Plan).                |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Any updates to the         | ACFO-FS  | 6/1/04 |         |
| 4 | -00 | narrative descriptions of  |          |        |         |
| \ | .20 | USDA feeder systems that   |          |        |         |
| . |     | interface with FFIS        |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Any updates since 3/03 to  | ACFO-FS  | 6/1/04 |         |
| 5 | -00 | the USDA Financial Systems |          |        |         |
| \ | .21 | Environment -- Vision and  |          |        |         |
| . |     | Strategy, or other         |          |        |         |
|   |     | flowcharts showing         |          |        |         |
|   |     | information flows between  |          |        |         |
|   |     | FFIS and its feeder        |          |        |         |
|   |     | systems                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Any updates since 7/03 to  | ACFO-FO  | 6/1/04 |         |
| 6 | -00 | the Interface              |          |        |         |
| \ | .22 | Reconciliation Process     |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Any analysis performed or  | ACFO-FS  | 6/1/04 |         |
| 7 | -00 | planned to assess          |          |        |         |
| \ | .23 | information security       |          |        |         |
| . |     | controls of FFIS and/or    |          |        |         |
|   |     | any of its feeder systems  |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3   | Supporting documentation   | Agencies | 6      |         |
| 8 | -00 | for statistically selected |          | /21/04 |         |
| \ | .25 | transactions (sample       |          |        |         |
| . |     | delivered to agencies      |          |        |         |
|   |     | 5/21/04)                   |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 2 | 3.0 | Monthly status of          | OCFO/NFC | 7/     |         |
| 9 | 1.7 | 6653/54/55 reconciliations |          | 15/04. |         |
| \ |     | as of 5/31/04 (6652        |          |        |         |
| . |     | monthly status provided to |          |        |         |
|   |     | OIG through Cash Work      |          |        |         |
|   |     | Group)                     |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Lead summary of suspense   | OCFO/NFC | 6      |         |
| 0 | -00 | balances as of 5/31/04     |          | /30/04 |         |
| \ | .30 |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Explanations/Causes and    | Agencies | 6      |         |
| 1 | -00 | Actions Planned for        |          | /30/04 |         |
| \ | .31 | abnormal balances as of    |          |        |         |
| . |     | 5/31/04                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Third Quarter              | ACFO/FO  | 7      |         |
| 2 | -15 | Intragovernmental          |          | /29/04 |         |
| \ |     | Reconciliations, CFO       |          |        |         |
| . |     | R                          |          | OCFO   |         |
|   |     | epresentations/Comparative |          | pr     |         |
|   |     | Status of Disposition and  |          | ojects |         |
|   |     | supporting documentation   |          | 8/10.  |         |
|   |     | for explained differences  |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Provide OIG with           | ACFO/FO  | 7      |         |
| 3 | -05 | Intragovernmental data     |          | /29/04 |         |
| \ | &   | file sent to FMS and       |          |        |         |
| . |     | report on unidentified     |          | OCFO   |         |
|   | 3   | (00) trading partners and  |          | pr     |         |
|   | -14 | agency corrective action   |          | ojects |         |
|   |     | plans                      |          | 8/10.  |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Responses/Support for      | Agencies | 7      |         |
| 4 | -07 | Sample of 3^rd^ Quarter    |          | /30/04 |         |
| \ |     | Items Selected by OIG from |          |        |         |
| . |     | ITRS                       |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Monthly status of          | OCFO/NFC | 8/5/04 |         |
| 5 | -12 | 6653/54/55 reconciliations |          |        |         |
| \ |     | as of 6/30/04 (6652        |          |        |         |
| . |     | monthly status provided to |          |        |         |
|   |     | OIG through Cash Work      |          |        |         |
|   |     | Group)                     |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Lead summary of suspense   | OCFO/NFC | 7      |         |
| 6 | -08 | balances as of 6/30/04     |          | /30/04 |         |
| \ |     |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Summary spreadsheet        | OCFO/NFC | 7      |         |
| 7 | -09 | showing status of personal |          | /30/04 |         |
| \ |     | property reconciliations   |          |        |         |
| . |     | as of June 30 and          |          |        |         |
|   |     | electronic files of all    |          |        |         |
|   |     | completed PROP             |          |        |         |
|   |     | reconciliations for        |          |        |         |
|   |     | non-standalone agencies    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | 3rd Quarter Financial      | OCFO     | 7      |         |
| 8 | -10 | Statements and             |          | /30/04 |         |
| \ |     | Reclassified Statements    |          |        |         |
| . |     | (for government wide       |          |        |         |
|   |     | format) submitted to OIG   |          |        |         |
|   |     | with appropriate support   |          |        |         |
|   |     | (such as: eliminating      |          |        |         |
|   |     | entries, support for       |          |        |         |
|   |     | accruals and estimates,    |          |        |         |
|   |     | any changes to the         |          |        |         |
|   |     | crosswalks, FACTS I ATB    |          |        |         |
|   |     | data, a log of CSXE        |          |        |         |
|   |     | adjustments and a list of  |          |        |         |
|   |     | any exclusions between     |          |        |         |
|   |     | FFIS general and the       |          |        |         |
|   |     | financial statements       |          |        |         |
|   |     | generated per the          |          |        |         |
|   |     | Reporting Center). These   |          |        |         |
|   |     | statements should include  |          |        |         |
|   |     | footnotes as well as RSI,  |          |        |         |
|   |     | along with detail of       |          |        |         |
|   |     | intragovernmental data by  |          |        |         |
|   |     | federal line item and      |          |        |         |
|   |     | trading partner. 03        |          |        |         |
|   |     | numbers should be dropped  |          |        |         |
|   |     | in and not change for the  |          |        |         |
|   |     | final statements.          |          |        |         |
|   |     | Crosswalks used, format of |          |        |         |
|   |     | statements, and footnote   |          |        |         |
|   |     | verbiage should not change |          |        |         |
|   |     | for the final statements.) |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 3 | 3   | Explanations/Causes and    | Agencies | 7      |         |
| 9 | -06 | Actions Planned for        |          | /30/04 |         |
| \ |     | abnormal balances as of    |          |        |         |
| . |     | 6/30/04                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | FFIS data extracts as of   | ACFO-FS  | 8      |         |
| 0 |     | 7/31/04 with appropriate   |          | /20/04 |         |
| \ |     | reconciliations and        | ACFO-FO  |        |         |
| . |     | supporting documentation   |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | 7/31/04 Intragovernmental  | ACFO-FO  | 8      |         |
| 1 |     | reconciliations and        |          | /31/04 |         |
| \ |     | supporting documentation   |          | OCFO   |         |
| . |     | for explained differences  |          | not    |         |
|   |     |                            |          | perf   |         |
|   |     |                            |          | orming |         |
|   |     |                            |          | mo     |         |
|   |     |                            |          | nthly. |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Monthly status of          | OCFO/NFC | 8      |         |
| 2 |     | 6653/54/55 reconciliations |          | /31/04 |         |
| \ |     | as of 7/31/04 (6652        |          |        |         |
| . |     | monthly status provided to |          |        |         |
|   |     | OIG through Cash Work      |          |        |         |
|   |     | Group)                     |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Lead summary of suspense   | OCFO/NFC | 8      |         |
| 3 |     | balances as of 7/31/04     |          | /31/04 |         |
| \ |     |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Summary spreadsheet        | OCFO/NFC | 8      |         |
| 4 |     | showing status of personal |          | /31/04 |         |
| \ |     | property reconciliations   |          |        |         |
| . |     | as of 7/31 and electronic  |          |        |         |
|   |     | files of all completed     |          |        |         |
|   |     | PROP reconciliations for   |          |        |         |
|   |     | non-standalone agencies    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Explanations/Causes and    | Agencies | 8      |         |
| 5 |     | Actions Planned for        |          | /31/04 |         |
| \ |     | abnormal balances as of    |          |        |         |
| . |     | 7/31/04                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Monthly status of          | OCFO/NFC | 9      |         |
| 6 |     | 6653/54/55 reconciliations |          | /30/04 |         |
| \ |     | as of 8/31/04 (6652        |          |        |         |
| . |     | monthly status provided to |          |        |         |
|   |     | OIG through Cash Work      |          |        |         |
|   |     | Group)                     |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Lead summary of suspense   | OCFO/NFC | 9      |         |
| 7 |     | balances as of 8/31/04     |          | /30/04 |         |
| \ |     |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | 8/31/04 Intragovernmental  | ACFO-FO  | 9      |         |
| 8 |     | reconciliations and        |          | /30/04 |         |
| \ |     | supporting documentation   |          | OCFO   |         |
| . |     | for explained differences  |          | not    |         |
|   |     |                            |          | perf   |         |
|   |     |                            |          | orming |         |
|   |     |                            |          | mo     |         |
|   |     |                            |          | nthly. |         |
+---+-----+----------------------------+----------+--------+---------+
| 4 |     | Summary spreadsheet        | OCFO/NFC | 9      |         |
| 9 |     | showing status of personal |          | /30/04 |         |
| \ |     | property reconciliations   |          |        |         |
| . |     | as of 8/31 and electronic  |          |        |         |
|   |     | files of all completed     |          |        |         |
|   |     | PROP reconciilations for   |          |        |         |
|   |     | non-standalone agencies    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Explanations/Causes and    | Agencies | 9      |         |
| 0 |     | Actions Planned for        |          | /30/04 |         |
| \ |     | abnormal balances as of    |          |        |         |
| . |     | 8/31/04                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Supporting documentation   | Agencies | 10     |         |
| 1 |     | for statistically selected |          | /12/04 |         |
| \ |     | transactions (sample       |          |        |         |
| . |     | delivered to agencies      |          |        |         |
|   |     | 9/16/04)                   |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Final listing of all       | OBPA     | 10     |         |
| 2 |     | warrants processed during  |          | /12/04 |         |
| \ |     | FY 2004                    |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Apportionment schedules    | OBPA     | 10     |         |
| 3 |     | for selected Treasury      |          | /12/04 |         |
| \ |     | symbols. (Support to be    |          |        |         |
| . |     | provided upon request from |          |        |         |
|   |     | OIG. OIG has requested     |          |        |         |
|   |     | access to GOALS and may be |          |        |         |
|   |     | able to retrieve           |          |        |         |
|   |     | electronically)            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Monthly status of          | OCFO/NFC | 10     |         |
| 4 |     | 6653/54/55 reconciliations |          | /15/04 |         |
| \ |     | as of 9/30/04 (6652        |          |        |         |
| . |     | monthly status provided to |          |        |         |
|   |     | OIG through Cash Work      |          |        |         |
|   |     | Group)                     |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Lead summary of suspense   | OCFO/NFC | 10     |         |
| 5 |     | balances as of 9/30/04     |          | /15/04 |         |
| \ |     |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | 9/30/04 Intragovernmental  | ACFO-FO  | 10     |         |
| 6 |     | reconciliations and        |          | /15/04 |         |
| \ |     | support for explained      |          |        |         |
| . |     | differences                |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 | 4   | Final financial statements | ACFO-FO  | 10     | OIG to  |
| 7 | -19 | as of 9/30/04 (BS, SNC,    |          | /17/04 | access  |
| \ |     | SBR, SCNP, SOF) available  |          |        | fi      |
| . |     | for agency and OIG review  |          |        | nancial |
|   |     | in FSDW Reporting Center   |          |        | sta     |
|   |     |                            |          |        | tements |
|   |     |                            |          |        | at NFC  |
|   |     |                            |          |        | Re      |
|   |     |                            |          |        | porting |
|   |     |                            |          |        | Center  |
+---+-----+----------------------------+----------+--------+---------+
| 5 |     | Draft Fiscal Year End      | ACFO-FO  | 10     |         |
| 8 |     | Closing Package and        |          | /17/04 |         |
| \ |     | support                    |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 5 | 4   | Stand alone agencies       | RD, RTB, | 10     |         |
| 9 | -22 | provide unaudited          | RMA,     | /22/04 |         |
| \ |     | statements and notes to    | CCC, FS, |        |         |
| . |     | OIG and ACFO-FO            | FNS      |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 | 4   | Provide final audit        | OIG and  | 10     |         |
| 0 | -23 | adjustments for standalone | contract | /26/04 |         |
| \ |     | agencies.                  | auditors |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 | 4   | Updated legal              | OGC      | 10     |         |
| 1 | -24 | representation letter to   |          | /28/04 |         |
| \ |     | ACFO-FO and OIG            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 | 4   | Provide unaudited final    | ACFO-FO  | 10     |         |
| 2 | -25 | draft of Performance and   |          | /28/04 |         |
| \ |     | Accountability Report      |          |        |         |
| . |     | including consolidated     |          |        |         |
|   |     | financial statements and   |          |        |         |
|   |     | Notes to OIG               |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 |     | Explanations/Causes and    | Agencies | 10     |         |
| 3 |     | Actions Planned for        |          | /28/04 |         |
| \ |     | abnormal balances as of    |          |        |         |
| . |     | 9/30/04                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 |     | Final unaudited Year End   | ACFO-FO  | 10     |         |
| 4 |     | Closing Package and        |          | /28/04 |         |
| \ |     | support                    |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 |     | Responses/Support for      | Agencies | 10     |         |
| 5 |     | Sample of 4rth Quarter     |          | /29/04 |         |
| \ |     | Items Selected by OIG from |          |        |         |
| . |     | ITRS                       |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 |     | Summary spreadsheet        | OCFO/NFC | 10     |         |
| 6 |     | showing status of personal |          | /29/04 |         |
| \ |     | property reconciliations   |          |        |         |
| . |     | as of 9/30 and electronic  |          |        |         |
|   |     | files of all completed     |          |        |         |
|   |     | PROP reconciliations for   |          |        |         |
|   |     | non-standalone agencies    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 |     | Summary of legal           | ACFO-FO  | 10     |         |
| 7 |     | representation letter.     |          | /29/04 |         |
| \ |     | Support for recording of   |          |        |         |
| . |     | appropriate contingent     |          |        |         |
|   |     | liabilities from ongoing   |          |        |         |
|   |     | legal actions as disclosed |          |        |         |
|   |     | in legal letter            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 | 4   | OIG provides final audit   | OIG      | 1      |         |
| 8 | -27 | adjustments for            |          | 1/3/04 |         |
| \ |     | consolidated financial     |          |        |         |
| . |     | statements                 |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 6 | 4   | Final Performance and      | ACFO-CO  | 1      |         |
| 9 | -33 | Accountability Report      |          | 1/8/04 |         |
| \ |     | including adjusted         | ACFO-PP  |        |         |
| . |     | comparative consolidated   |          |        |         |
|   |     | financial statements and   |          |        |         |
|   |     | Notes to OIG               |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | Management Representation  | OCFO     | 1      |         |
| 0 | -35 | Letter signed by CFO and   |          | 1/8/04 |         |
| \ |     | Secretary provided to OIG  |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | OIG issues final stand     | OIG      | 1      |         |
| 1 | -36 | audited standalone         |          | 1/9/04 |         |
| , |     | financial statement        |          |        |         |
|   |     | reports                    |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | OIG provides draft USDA    | OIG      | 1      |         |
| 2 | -37 | Consolidated audit report  |          | 1/9/04 |         |
| \ |     | to OCFO                    |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | USDA Consolidated F/S Exit | OIG      | 11     |         |
| 3 | -38 | conference                 |          | /10/04 |         |
| \ |     |                            | OCFO     |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | OIG issues final audited   | OIG      | 11     |         |
| 4 | -39 | consolidated financial     |          | /12/04 |         |
| \ |     | statements report          |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | Final audited consolidated | ACFO-FO  | 11     |         |
| 5 | -40 | financial statements,      |          | /15/04 |         |
| \ |     | standalone financial       | ACFO-PP  |        |         |
| . |     | statements, and copies of  |          |        |         |
|   |     | the management             |          |        |         |
|   |     | representation letter      |          |        |         |
|   |     | submitted to OMB           |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 | 4   | Performance and            | OCFO     | 11     |         |
| 6 | -41 | Accountability Report      |          | /15/04 |         |
| \ |     | released to the President, |          |        |         |
| . |     | OMB Director, and Congress |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 |     | Provide opinion on fiscal  | OIG      | 11     |         |
| 7 |     | yearend closing package    |          | /17/04 |         |
| \ |     |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 |     | Letter of assurance        | OIG      | TBD    |         |
| 8 |     | indicating that the CFO    |          |        |         |
| \ |     | and IG agree to the        | CFO      |        |         |
| . |     | information as reported in |          |        |         |
|   |     | FIPS                       |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 7 |     | Closing Package            | Treasury | 11     |         |
| 9 |     | Differences Reports        |          | /19/04 |         |
| \ |     |                            |          |        |         |
| . |     |                            |          |        |         |
+---+-----+----------------------------+----------+--------+---------+
| 8 |     | OIG delivers agreed upon   | OIG      | Tr     |         |
| 0 |     | procedures report for      |          | easury |         |
| \ |     | closing package            |          | will   |         |
| . |     |                            |          | p      |         |
|   |     |                            |          | ublish |         |
|   |     |                            |          | y      |         |
|   |     |                            |          | earend |         |
|   |     |                            |          | due    |         |
|   |     |                            |          | dates  |         |
|   |     |                            |          | in     |         |
|   |     |                            |          | 2004   |         |
|   |     |                            |          | ITFM   |         |
|   |     |                            |          | 2-4000 |         |
|   |     |                            |          |        |         |
|   |     |                            |          | (the   |         |
|   |     |                            |          | date   |         |
|   |     |                            |          | is     |         |
|   |     |                            |          | est    |         |
|   |     |                            |          | imated |         |
|   |     |                            |          | to be  |         |
|   |     |                            |          | 12/2   |         |
|   |     |                            |          | per    |         |
|   |     |                            |          | letter |         |
|   |     |                            |          | to the |         |
|   |     |                            |          | PCIE   |         |
|   |     |                            |          | from   |         |
|   |     |                            |          | Tr     |         |
|   |     |                            |          | easury |         |
|   |     |                            |          | and    |         |
|   |     |                            |          | OMB)   |         |
+---+-----+----------------------------+----------+--------+---------+