FY 2023 Work Plan

September 26, 2022
FY 2023 OIG Work Plan 1

Table of Contents 

Message from the Inspector General .................................................................................................................. 2

FEC Office of Inspector General Organization Chart ........................................................................................ 3

OIG FY 2023 Work Plan Estimated Work Schedule ......................................................................................... 4

Introduction ........................................................................................................................................................ 5

Audits and Special Reviews ............................................................................................................................... 6

Investigations and Training ................................................................................................................................ 9

Special Projects and Reports ............................................................................................................................ 10

Internal Administration .................................................................................................................................... 11

Appendix A: Annual Planning and Methodology Strategies .......................................................................... 12

Appendix B: Mission Statements .................................................................................................................... 13

Appendix C: Core Values ................................................................................................................................ 14

Appendix D: Hotline Poster ............................................................................................................................ 15
FY 2023 OIG Work Plan 2

Message from the Inspector General

It is with great pleasure that I present the Federal Election 

Commission (FEC) Office of Inspector General’s (OIG) Fiscal Year 

(FY) 2023 Work Plan. This work plan was developed based on the 

results of the OIG annual risk assessment and staff planning 

sessions. 

This plan provides the OIG’s strategy for identifying and prioritizing 

issues and managing its workload and resources for FY 2023. 

Successful execution of this plan will enable the OIG to provide high 

quality work products to its stakeholders and assist the FEC to 

ensure its resources are expended in a responsible and reasonable 

manner. 

The OIG audit and investigative programs accomplished much of 

the work planned in FY 2022, which included, among other things,

implementing an acquisition vehicle to execute value added audits 

and reviews of critical agency programs, responding to hotline 

complaints, and investigating allegations of wrongdoing. In FY 2023, the OIG plans to conduct two audits 

(via contractual agreement), three special reviews of FEC operations, one review of Commission Directives 

as well as respond to hotline complaints and investigate allegations of wrongdoing. 

Going forward, the FEC OIG remains committed to conducting audits and special reviews to strengthen the 

agency’s internal controls, addressing hotline complaints, resolving outstanding audit recommendations, and 

ensuring that the FEC and OIG programs evince a high level of integrity, which is fundamental to who we are 

as an agency. Additionally, the OIG is dedicated to improving and streamlining its internal processes to 

improve the overall support to the agency. I look forward to a successful year of providing the highest quality 

support and service to all OIG stakeholders. 

Christopher Skinner

Inspector General
FY 2023 OIG Work Plan 3

FEC Office of Inspector General Organization Chart
FY 2023 OIG Work Plan 4

OIG FY 2023 Work Plan Estimated Work Schedule

45

150

180

60

120

90

365

365

365

365

45

30

45

45

180

90

90

1-Oct-22 1-Nov-22 2-Dec-22 2-Jan-23 2-Feb-23 5-Mar-23 5-Apr-23 6-May-23 6-Jun-23 7-Jul-23 7-Aug-23 7-Sep-23 8-Oct-23

Financial Statement Audit (FY 22)

Human Capital Management Audit

Financial Statement Audit (FY 23)

Special Review Law Enforcement...

Special Review Recruitment/Hiring...

Special Review Purchase/Travel Card

Review of FEC Directives

Recommendation Tracking

Hotlines and Investigations

OIG Agency Training

Semiannual Report (1)

Mgmt Challenges (FY 23)

Improper Payments Reporting (FY 22)

Semiannual Report (2)

FEC OIG Audit Peer Review

AOC OIG Investigative Peer Review

OIG Vacancy

FEC OIG FY 2023 Work Plan Estimated Work Schedule (In Days)

Audits /Reviews

Special Projects/Reports

Investigations/Training

Internal Administration
FY 2023 OIG Work Plan 5

Introduction

The FEC Office of Inspector General (OIG) prepares and implements an annual work plan to ensure its 

resources are effectively and efficiently utilized throughout the performance year. We recognize that 

priorities and resources may shift throughout the performance year but provide this plan as a baseline to our 

stakeholders. As a result, the FY 2023 OIG work plan is divided into four broad categories:

(1) Audits and Special Reviews

(2) Investigations 

(3) Special Projects and Reports 

(4) Internal Administration

Audits and special reviews of FEC programs and operations determine if programs and operations are 

compliant, efficient, and effective. Audits and reviews can be narrow in scope or broadly defined depending 

on the topic. The OIG provides a final report to the Commission and senior leaders that recommends 

improvements to agency operations. Final reports are public documents and are available on the OIG 

webpage (https://www.fec.gov/oig/).

OIG investigations analyze complaints that concern FEC personnel, programs, and operations, to prevent 

and detect fraud, waste, abuse, mismanagement, and related misconduct. OIG investigators analyze 

complaints from employees, contractors, and concerned members of the public to determine if the 

complaints allege violations of law, regulation, or policy and whether they impact FEC programs or 

operations. The subjects of OIG investigations may include agency employees, FEC contractors, 

consultants, and any persons or entities involved in alleged wrongdoing affecting FEC programs and 

operations. OIG investigations may address administrative, civil, and criminal violations of laws, 

regulations, and policies. Investigative summaries are public documents and are available on the OIG 

webpage (https://www.fec.gov/oig/).

Special projects and reports may include, but are not limited to, projects the agency head has requested the 

OIG evaluate, mandated reporting requirements (i.e., semiannual reports, improper payments reporting, and 

management challenges reporting), review of agency legislation, peer reviews, and miscellaneous 

assignments and requests from the OIG community. 

Internal administration includes, among other things:

• CIGIE Community and professional certifications: Actions including, but not limited to, 

participation in CIGIE training events, working groups, and committees/sub-committees. Topics 

include, among other things, information technology, legislation, audits, enterprise risk management, 

and investigations. Each plays a vital role in the accomplishment of the OIG mission. 

• OIG vacancies: The OIG currently has one vacant position, and we plan to fill the vacant position 

(pending budget requirements) in FY 2023 to ensure the OIG is fully staffed to implement this Work 

Plan, as well as continue to increase effectiveness and efficiency within the office. 
FY 2023 OIG Work Plan 6

Audits and Special Reviews 

The term “audit” is used to describe work performed by auditors in examining financial statements, as well 

as work performed in reviewing compliance with applicable laws and regulations, the economy and 

efficiency of operations, and the effectiveness in achieving program results. Audits are prepared in 

accordance with generally accepted government auditing standards and vary in scope and complexity. In 

addition, the OIG may elect to conduct audits which emphasize root cause analysis in addition to 

compliance. The FEC OIG is currently staffed with two senior auditors.

Additionally, the OIG may conduct special reviews, which can be limited scope or short-term reviews, 

evaluations, and studies of FEC programs or operations. Similar to an audit, the objective of a special review 

is to provide management a value-added report that identifies systemic deficiencies and opportunities for 

improvement. Special reviews are conducted in accordance with the quality standards issued by the federal 

IG community and the authority of the Inspector General Act of 1978, as amended (IG Act). 

The OIG plans to conduct the following audits and special reviews in FY 2023:

1. Audit of the Federal Election Commission’s FY 2022 and FY 2023 Financial Statements

In accordance with the Accountability of Tax Dollars Act of 2002, the FEC is required to prepare annual 

financial statements in accordance with Office of Management and Budget (OMB) Circular No. A-136, 

Financial Reporting Requirements. The Chief Financial Officers Act of 1990, as amended, requires the FEC 

IG or an independent external auditor selected by the IG to audit the agency's financial statements.

The FEC OIG will contract and provide oversight to the FY 2022 and 2023 financial statement audits. An 

independent accounting firm, Brown & Company, is conducting the FY 2022 Financial Statement Audit and

is in the fourth year of its contract. The OIG is responsible for, among other things:

(1) Reviewing the auditor’s approach and planning of the audit

(2) Evaluating the qualifications and independence of the auditors 

(3) Monitoring the work of the auditors 

(4) Examining audit documents and reports to ensure compliance with government auditing standards, 

and OMB Bulletin No.17-03, Audit Requirements for Federal Financial Statements 

(5) Other procedures the OIG deems necessary to oversee the contract and audit

2. Audit of Human Capital Management

The objective of this audit will include evaluation of the FEC’s human capital programs and activities in 

support of mission goals to identify and implement improvements. This audit will be performed by an 

independent accounting firm, Brown & Company, and conducted in accordance with Generally Accepted 

Government Auditing Standards (GAGAS).

The objectives of this audit will include evaluation of the FEC’s human capital management policies and 

procedures. Specifically, the objectives of this audit engagement are as follows:

• Assess whether workforce staffing models and performance matrix are adequate to achieve strategic 

goals and objectives.
FY 2023 OIG Work Plan 7

• Assess the sufficiency of agency manpower resources to meet the increased demands of campaign 

finance oversight and enforcement.

• Determine if there are any agency-wide skill gaps (staffing or competency).

• Assess the effectiveness of employee performance management, including within a hybrid/virtual 

work environment. 

3. Special Review (22-02) of the FEC Standard Operating Procedures (SOP) Related to Non-FECA 

Law Enforcement Inquiries

This special review was selected based on coordination challenges identified by external agency law 

enforcement personnel and in accordance with Section (4) of the IG Act.

1

 The primary purpose is to assess 

whether the FEC has adequate policies and procedures in place to timely and effectively respond to 

inquiries made by law enforcement.

The scope of the special review includes, but is not limited to the following activities:

• Review of related agency directives, policies, and procedures.

• Solicitation for feedback from agency personnel via survey/questionnaire.

4. Special Review (23-01) of the FEC Recruitment/Hiring Practices 

This special review will include an evaluation of agency processes concerning recruitment and hiring 

practices, including internal/external marketing, consistency with Merit Systems Principles, compliance 

with statutory/regulatory/policy requirements, and promotion of effective talent management.

5. Special Review (23-02) of the FEC Travel Charge/Purchase Card

This special review will include a review of travel charge/purchase card transactions. In accordance with 

the Government Charge Card Abuse Prevention Act of 2012 (Charge Card Act) and OMB Circular A123, A Risk management Framework for Government Charge Card Programs, the OIG has discretion to 

conduct purchase card assessments periodically to ensure the program is compliant and operating as 

intended.

6. Ongoing Review of FEC Directives

The OIG will conduct a review of FEC Directives in accordance with section (4) requirements of the IG 

Act. 

7. Recommendation Tracking

A critical responsibility of the OIG is to follow-up on previously issued audit, special review, and 

investigative reports to ensure outstanding recommendations are resolved. The OIG previously provided the 

Commission with a semiannual report of outstanding recommendations that contained details of the follow1 See Inspector General Act of 1978 §4. Duties and responsibilities; report of criminal violations to Attorney General, 

which provides, in pertinent part, that each Inspector General shall recommend policies for, and to conduct, supervise, 

or coordinate relationships between their respective establishment (i.e., agency) and other federal agencies, state and 

local governmental agencies, and nongovernmental entities.
FY 2023 OIG Work Plan 8

up work conducted by the OIG and the status of each recommendation. We continue to communicate and 

work with management regarding the outstanding recommendations (12 total as of September 26, 2022).

Recommendation follow up in FY 2023 involve the following responsibilities: 

1) Review implemented recommendations to ensure the findings have been resolved 

2) Review and comment on management’s corrective action plans that detail plans for resolving 

outstanding recommendations

3) Conduct periodic meetings with management to discuss progress in implementing recommendations 

4) Issue and publish a snapshot of open recommendations

The OIG anticipates expending its resources to the audit and special review functions for the following time

periods of performance in FY 2023:

• Financial Statement Audit FY 2022:

2 October 2022 – November 2022 (45 + days) 

• Human Capital Management Audit: October 2022 – February 2023 (150 days)

• Financial Statement Audit FY 2023: April 2023 – September 2023 (180 + days)

• Special Review (22-02) of Law Enforcement Inquiries:

3 October 2022 – November 2022 (60 days)

• Special Review (23-01) of Recruitment/Hiring Practices: November 2022 – February 2023 (120 days)

• Special Review (23-02) of the FEC Charge/Purchase Card: February 2023 – April 2023 (90 days)

• Ongoing Review of FEC Directives: October 2022 – September 2023 (365 days)

• Recommendation Tracking: October 2022 – September 2023 (365 days)

2 The timelines associated are limited to the FY 2023 schedule. For instance, the FY 2022 Financial Statement Audit 

was initiated in April 2022 and will require 225 days in total to complete. 

3 The timelines associated are limited to the FY 2023 schedule. Special Review 22-02 was initiated in September 2022 

and will require 90 days in total to complete. 
FY 2023 OIG Work Plan 9

Investigations and Training

The OIG’s investigative program aims to add value to the agency’s programs and operations by objectively 

investigating allegations of fraud, waste, abuse, misconduct, and mismanagement. The subjects of OIG 

investigation may include agency employees, FEC contractors, consultants, and persons or entities involved 

in alleged wrongdoing affecting FEC programs and operations. The OIG pursues facts related to allegations 

of wrongdoing to determine if a violation of law, regulation, or policy occurred. OIG investigations may 

address administrative, civil, and criminal violations and investigative results may lead to administrative, 

civil, and criminal penalties and recoveries. 

1. Manage Hotline Complaints and Investigation Caseload

The OIG Hotline Portal provides a means for FEC employees, FEC contractors, and the public to 

communicate directly and confidentially with the OIG. All allegations and referrals of fraud, waste, abuse, 

misconduct, and mismanagement involving FEC employees, contractors, agency programs, operations, and 

property, are termed “hotline complaints” per OIG policy. The OIG takes all complaints seriously; as such, 

OIG personnel carefully analyze all complaint details to determine if an investigation is warranted. Other 

courses of action include, but are not limited to, referral to FEC management for action, referral to another 

existing program/process (e.g., EEO, HR), referral to another agency, referral to the audit or special review 

process, or closure and dismissal with no further action. 

The OIG will continue to thoroughly analyze each complaint and respond accordingly. Additionally, we 

plan to continue to address open investigations until a resolution is determined. The identities of 

complainants and witnesses will be protected pursuant to the IG Act.

2. OIG Agency Training

The OIG will continue to participate in the FEC new employee orientation program to educate all new 

employees about the mission of the OIG. We continue to update and revise the public web page to better 

educate the public on our mission objectives. 

The OIG anticipates expending its resources to address all investigation initiatives for the time periods of 

performance as follows:

• Hotlines and Investigations: October 2022 – September 2023 (365 days)

• OIG Agency Training: October 2022 – September 2023 (365 days)
FY 2023 OIG Work Plan 10

Special Projects and Reports

To enhance the effectiveness of the OIG and to ensure effective audit and investigative coverage of the 

Commission’s programs and operations, the OIG aims to operate within the objectives identified in its

FY 2021 – FY 2025 Strategic Plan. Additionally, the OIG is required to complete and submit mandated 

reporting assignments throughout the year. The following strategic plan initiatives and additional reporting

requirements are planned for FY 2023: 

1. Semiannual Reporting 

In accordance with the IG Act, the OIG will prepare and submit semiannual reports to Congress 

summarizing the work completed for the reporting period. Semiannual reports summarize OIG activities 

during the immediately preceding six-month periods ending March 31 and September 30 of each year. As 

required by the IG Act, semiannual reports are provided to the Commission. 

2. Management Challenges for FY 2023

The OIG submits an annual Management Challenges report highlighting the current challenges facing the 

agency, which is provided in the annual Agency Financial Report. 

3. Improper Payments Reporting for FY 2022 

The OIG is required to conduct an annual review of FEC’s compliance with the Payment Integrity 

Information Act of 2019 (PIIA). The Office of Management and Budget (OMB) Circular A-123 requires that 

each agency’s OIG annually review and evaluate whether the agency has published the appropriate improper 

payments information with the annual Performance and Accountability Report (PAR) or Annual Financial 

Report (AFR) and accompanying materials for the most recent fiscal year. In addition, each OIG is to 

determine if the agency has complied with the PIIA and other applicable payment integrity guidance. 

The OIG is required to report the results to the Senate Committee on Homeland Security and Governmental 

Affairs; the House Committee on Oversight and Reform; the House and Senate Committee on 

Appropriations; the Comptroller General; and OMB. 

4. Peer Review Program

Audit programs of Federal OIG’s are required to be peer-reviewed once every three years. The U.S. 

International Trade Commission OIG is scheduled to conduct a peer review of the FEC OIG audit program 

in FY 2023. Similarly, OIG investigative functions are required to be peer reviewed. Accordingly, we are 

scheduled to conduct a peer review of the Architect of the Capitol OIG investigative function in March 2023.

The OIG anticipates expending its resources to complete the special projects and work reporting 

requirements for the following time periods of performance:

• Semiannual Report to Congress (1): October 2022 – November 2022 (45 days) 

• Management Challenges for FY 2023: October 2022 (30 days)

• Improper Payments Reporting FY 2022: April 2023 – May 2023 (45 days) 

• Semiannual Report to Congress (2): April 2023 – May 2023 (45 days) 

• FEC OIG Audit Peer Review: October 2022 – March 2023 (180 days) 

• Architect of the Capitol Investigative Peer Review: March 2023 – May 2023 (90 days)
FY 2023 OIG Work Plan 11

Internal Administration 

1. Council of Inspectors General on Integrity and Efficiency (CIGIE) Community and Professional 

Certifications

In addition to the OIG’s audit and investigative responsibilities, the OIG participates in numerous CIGIE 

activities and completes professional certifications. The OIG will participate in several Federal Inspectors 

General community working groups on topics related to legislation, audits, and investigations. FEC OIG 

staff prioritize OIG mission requirements prior to attending any non-mandatory meetings or participating in 

OIG community working groups. 

The following are examples of the CIGIE activities and commitments planned by the OIG for FY 2023:

a. Participate in/Attend Professional Working Group and Other Meetings

The IG, Deputy IG, or OIG staff will regularly attend and participate on the following CIGIE professional 

working group meetings, which include but are not limited to: IG Candidate Panel; Executive Council of 

CIGIE; CIGIE Professional Development Committee; Budget Committee; Council of Counsels to the 

Inspector General; Assistant Inspector General for Investigations; Technology Committee; Budget 

Committee, Federal Audit Executive Council (FAEC); CIGIE Enterprise Resource Management (ERM) 

Working Group; and Financial Statement Audit Network Group. 

Additionally, OIG staff will attend the FEC director and town hall meetings, and other meetings associated 

with the Association of Certified Fraud Examiners and the Institute of Internal Auditors (IIA). FEC OIG staff 

always prioritize OIG mission requirements prior to attending any non-mandatory meetings or participating 

in OIG community working groups. 

b. Professional Certifications, Development, and Training

The objective of the OIG’s training program is to provide cost-effective training to enhance professional 

understanding and proficiency, and ensure staff meet continuing professional educational requirements. As a 

result, the OIG staff will attend professional training courses in FY 2023 (pending budget requirements) to 

continue to develop OIG knowledge, skills, and abilities.

No timelines are attached to CIGIE and professional certifications, as a majority of these tasks are not 

mandatory. 

2. OIG Vacancies 

The FEC OIG currently has one (1) vacant position. The OIG anticipates expending its resources to fill the 

approved vacant position for the following time periods of performance:

• Vacancy: July 2023 – September 2023 (90 days)
FY 2023 OIG Work Plan 12

Appendix A: Annual Planning and Methodology Strategies

The planning methodology adopted by the OIG is based on a formal risk assessment process, which was 

conducted in August and September 2022. The purpose of the annual risk assessment process is to better 

align OIG resources to areas that will provide the most value to the FEC. A risk assessment is a process to 

identify, assess, respond to, and report on opportunities and threats that affect the achievement of objectives. 

The OIG also solicits feedback and ideas from stakeholders throughout the year. The annual work plan will

require periodic updates to reflect changes, such as new priorities, as well as any changes in OIG resources. 

In addition to risk base planning, the OIG’s work plan is also designed to yield work assignments that will 

identify opportunities for economy, efficiency and effectiveness in FEC programs and operations, and detect 

and prevent fraud, waste, abuse and mismanagement. The priority for conducting work assignments is based 

on: 

1. mandatory legislative requirements 

2. emphasis by the President, Congress, and the Commission 

3. a program’s susceptibility to fraud, manipulation, or other irregularities

4. dollar magnitude of resources involved in the proposed area 

5. management needs identified through consultation with primary organization heads 

6. changed conditions, or sensitivity of a program or operation 

7. the extent of outstanding issues resulting from prior audit coverage or review by the OIG or other 

oversight body 

8. the adequacy of internal control systems in place for the program or other factors

9. stakeholder and reputational risk
FY 2023 OIG Work Plan 13

Appendix B: Mission Statements

Office of Inspector General

The FEC Office of the Inspector General (OIG) is committed to detecting and preventing fraud, waste, 

abuse, and other violations of the law, and to promoting economy, efficiency and effectiveness in the 

operations of the FEC. The OIG strives to collaboratively promote improvements to FEC strategic 

operations, programs, and initiatives by independently conducting value-added audits, reviews and 

investigations.

The Federal Election Commission

To protect the integrity of the federal campaign finance process by providing transparency and fairly 

enforcing and administering federal campaign finance laws.

In 1975, Congress created the FEC to administer and enforce the Federal Election Campaign Act of 1971, as 

amended. The duties of the FEC, an independent regulatory agency, are to disclose campaign finance 

information, enforce the provisions of the law, and oversee the public funding of Presidential elections.

The Commission consists of six members who are appointed by the President and confirmed by the Senate. 

Each member serves a six-year term, and two seats are subject to appointment every two years. By law, no 

more than three Commissioners can be members of the same political party, and at least four votes are 

required for any official Commission action. The Chairmanship of the Commission rotates among the 

members each year, with no member serving as Chairman more than once during his or her term. 

The FEC Commissioners – Allen Dickerson (Chair), Dara Lindenbaum (Vice Chair), Shana M. Broussard, 

Sean J. Cooksey, James E. “Trey” Trainor III, and Ellen L. Weintraub.
FY 2023 OIG Work Plan 14

Appendix C: Core Values
Appendix D: Hotline Poster