Federal Election Commission

Office of Inspector General 

Fiscal Year 2015

Work Plan

Lynne A. McFarland

Inspector General
TABLE OF CONTENTS

A Message from the Inspector General-------------------------------------------- 1 

Office of Inspector General----------------------------------------------------------- 3

OIG Strategic Planning---------------------------------------------------------------- 4

Annual Planning and Methodology Strategies---------------------------------- 4

OIG FY 2015 Work Plan--------------------------------------------------------------- 5

Audits/Inspections/Reviews-------------------------------------------------- 5

 Investigative Program--------------------------------------------------------- 7

Special Projects/Other Work Assignments------------------------------- 8

Additional Requirements/Professional Commitments---------------- 9

The Federal Election Commission--------------------------------------------------- 10

Attachment

FEC / OIG Strategic Plan – Fiscal Years 2010 - 2015
1

 FEDERAL ELECTION COMMISSION

WASHINGTON, D.C. 20463

Office of Inspector General

A Message from the Inspector General

I am pleased to present to the Commission the Office of Inspector General’s (OIG) fiscal 

year (FY) 2015 Annual Work Plan. This work plan includes a description of audit, 

inspections, investigative and special projects planned for FY 2015. The plan also sets 

forth the OIG’s formal strategy for identifying priority issues and managing its workload 

and resources for FY 2015. Successful execution of this plan will enable the OIG to 

provide the highest quality work products to our stakeholders and to assist the FEC in 

meeting its strategic mission, goals and objectives. 

The OIG substantially completed the work planned for FY 2014 in the audit and 

investigative programs, as well as special projects; some of the assignments are in 

process spanning fiscal years 2014 and 2015. Among the audits and inspection 

completed by OIG in FY 2014 were the Audit of the FEC’s Fiscal Year 2013 Financial 

Statements, and the Inspection of FEC’s Compliance with FMFIA/OMB Circular A-123. 

The OIG also contracted with an independent contractor to conduct an analysis of the 

anticipated cost to the FEC to comply with applicable government-wide IT security 

standards including the National Institute of Standards and Technology’s (NIST), and 

the Federal Information Security Management Act (FISMA) of 2002. The audit and 

inspections yielded numerous recommendations to improve FEC operations. The OIG 

also devoted resources this past FY to audit follow-up with the goal of closing 

outstanding Inspector General recommendations.

In FY 2014, an audit peer review was conducted on my office by the International Trade 

Commission (ITC) OIG. A peer review is an independent assessment of the effectiveness 

of the office’s audit quality control program. The review provides reasonable assurance 

on whether the office is adhering to government auditing standards and internal policies. 

I am pleased to report that in February 2014 my office received a peer review rating of 

pass, also known as an unqualified clean opinion. 

The investigative program also accomplished much of the work planned for 2014, which 

included responding to hotline complaints, OIG briefings to new employees, oversight of 

the OIG’s hotline service, completing an investigation and working on several

investigations that will be completed in FY 15, among other projects. In addition to the 

investigative program, the OIG staff was actively involved in several professional 

working groups during the FY, to include the Council of the Inspectors General on 

Integrity and Efficiency (CIGIE) Professional Development Committee, the Inspector 

General (IG) Candidate Recommendations Panel, the Council of Counsels to Inspectors 

General, The CIGIE Leadership Community of Practice (LCoP), among others. I also 

continued the role of Vice Chair of CIGIE which started in January, 2013. At the start of 

FY 2015, the OIG is currently down one staff person with the promotion of the Counsel to 
2

the Inspector General/Chief Investigator to the Deputy Inspector General position. I am 

planning on filling the now vacant Counsel position in early FY 2015.

The U.S. Federal Election Commission’s (FEC) mission statement is “to prevent 

corruption in the Federal campaign process by administering, enforcing and formulating 

policy with respect to Federal campaign finance statutes.” The OIG is committed to 

ensuring the integrity of FEC programs and operations. The development and continual 

updating of the OIG’s work plan is a critical aspect of accomplishing the OIG’s objectives 

to promote economy and efficiency in FEC programs and to detect and prevent fraud, 

waste and abuse. Effective work planning ensures that all OIG resources, including 

audit and investigative resources, are used effectively and efficiently. I look forward to a 

successful year of providing the highest quality support and service to our stakeholders.

Lynne A. McFarland

Inspector General 

Federal Election Commission

October 2, 2014
3

Office of Inspector General 

The Inspector General Act of 1978 (P.L. 100-504), as amended, states that the Inspector 

General is responsible for: 1) conducting and supervising audits and investigations 

relating to the Federal Election Commission’s programs and operations; 2) detecting and 

preventing fraud, waste, and abuse of agency programs and operations while providing 

leadership and coordination; 3) recommending policies designed to promote economy, 

efficiency, and effectiveness of the establishment; and 4) keeping the Commission and 

Congress fully and currently informed about problems and deficiencies in FEC agency 

programs and operations, and the need for corrective action. The OIG budget request for 

FY 2015 was $1,237,476 an amount necessary to cover salaries and related expenses for 

six staff members, to include audit contracts and training. See the OIG’s organizational 

chart at Exhibit 1 below:

Exhibit 1: FEC - OIG Organizational Chart

Lynne A. McFarland

Inspector General

J. Cameron Thurber

Deputy Inspector 

General

Dorothy Maddox-Holland

Special Assistant to the 

Inspector General

Shellie Purnell-Brown

Senior Auditor

Mia Forgy

Senior Auditor

Vacant

Counsel to the Inspector 

General/Chief Investigator
4

OIG Strategic Planning

Strategic Plan

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

coverage of the Commission’s programs and operations, the OIG has a strategic plan that 

covers the period 2010 through 2015. Three major categories of OIG-wide goals and 

objectives are included in the strategic plan, which are as follows: 

• OIG Products: To provide products and services that promotes positive change in 

FEC policies, programs, and operations.

• OIG Processes: To develop and implement processes, policies, and procedures to

ensure the most effective and appropriate use of OIG resources in support of our 

people and products.

• OIG Staff: To maintain a skilled and motivated work force in an environment 

that fosters accountability, communications, teamwork, and personal and 

professional growth. 

In addition, strategies and performance measures for each objective are included in the 

strategic plan. For example, an OIG performance measure for audits includes using 

feedback from stakeholder surveys to continually improve the OIG’s audit process. At 

the conclusion of each audit/inspection/review, the OIG distributes a stakeholder survey 

to the program officials to solicit their feedback on the usefulness of the completed OIG 

assignment and their overall satisfaction with the process. A detailed illustrative version 

of the OIG’s current strategic plan can be found as an attachment of this annual work 

plan.

A new OIG strategic plan will be developed during FY 15 to cover 2016 – 2021. The 

strategic plan will ensure maximum effectiveness in meeting the changing needs of the 

FEC, consistent with the OIG’s statutory responsibilities. 

Annual Planning and Methodology Strategies

The planning methodology adopted by the OIG is based on a formal risk assessment 

process. The purpose of the 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, of course, require periodic updates to 

reflect changes, such as new priorities, as well as any changes in OIG resources. 
5

In the spring of 2014, the OIG conducted our annual planning process that involved OIG 

planning meetings to discuss the upcoming fiscal year and OIG work assignments. 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 or resources involved in the proposed area; (5) management needs 

identified through consultation with primary organization heads; (6) newness, changed 

conditions, or sensitivity of an organization; (7) the extent of outstanding issues resulting 

from prior audit coverage or review by the OIG or other oversight body; and (8) the 

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

Based on the results of the OIG’s planning process, the OIG’s annual work plan is 

divided into four primary categories:

(1) Audits/Inspections/Reviews;

(2) Investigative Program; 

(3) Special Projects; and

(4) Additional Requirements/Professional Commitments

OIG 2015 Work Plan

AUDITS/INSPECTIONS/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. These audits are prepared in accordance with generally accepted 

government auditing standards and vary in scope and complexity. Inspections and 

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

Inspector General community. 

For fiscal year 2015, the following audit assignments are planned:

1. Audit of the Federal Election Commission’s 2014 and 2015 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. 
6

The Chief Financial Officers Act of 1990, as amended, requires the FEC Inspector 

General, or an independent external auditor selected by the IG, to audit the 

agency financial statements.

We will oversee the fiscal year 2014 and 2015 audits conducted by the OIG’s 

independent public accounting firm Leon Snead & Company. The OIG is 

responsible for 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. 07-04, 

Audit Requirements for Federal Financial Statements, as revised; and 5) other 

procedures the OIG deems necessary to oversee the contract and audit.

Planned period of audit: May 2014 – November 2014;

May 2015 – November 2015.

2. Audit of the Federal Election Commission’s Payroll/WebTA Program.

The OIG will conduct an audit of the FEC’s Payroll/WebTA Program. The OIG 

audit objectives will determine whether the WebTA system is accurately and 

properly tracking and recording employees’ time and attendance (T&A) including 

annual leave and sick leave in accordance with federal law, regulations, and FEC 

policies and procedures. The OIG will also assess the internal controls over the 

program to ensure payroll funds are accurately dispersed and provide 

recommendations to management, if warranted. 

Planned period of audit: October 2014 – January 2015.

3. Audit of the Federal Election Commission’s Flexiplace Program.

The OIG audit objectives will determine whether the program is being 

administered by the agency in accordance with federal law, regulations, and FEC 

policies and procedures. Also, to ensure the FEC flexiplace programs were properly

and equitably implemented across all division/offices. The OIG will also assess 

whether the internal controls over the program are operating effectively, within

the spirit of federal guidance, and provide recommendations to management, if 

warranted. 

Planned period of audit: April 2015 – June 2015. 
7

4. On-Going Audit Follow-up. 

An important responsibility of the OIG is to follow-up on previously issued audit 

reports with outstanding audit recommendations. At the beginning of FY 2015, 

there were numerous outstanding recommendations representing four audits and 

one inspection. On-going audit follow-up during FY 2015 will consist of the 

following responsibilities: (1) review implemented audit recommendations to 

ensure the audit finding has been resolved; (2) review and comment on 

management’s corrective action plans that detail plans for resolving outstanding 

audit recommendations; and (3) conduct regular meetings throughout the FY with 

management to discuss progress to implement audit recommendations. 

Planned period of audit follow-up: On-going throughout FY 2015. 

5. Limited Scope Inspections.

The OIG is planning to complete two to four limited scope, or short-term,

inspections of FEC programs during FY 2015. The goal of the short-term 

inspections will be to focus OIG resources on high-risk areas and provide rapid, 

up-to-date information to FEC management and the Commission on the efficiency 

and effectiveness of FEC programs. 

o An inspection related to the Office of Equal Employment Opportunity was 

started in a prior period and is expected to be completed in early FY 2015. 

o An inspection of the FEC’s travel card and purchase card program has 

begun and the inspection is expected to be completed in the first quarter of 

FY 2015. 

o An inspection of FEC’s allocation of training funds is planned for the second 

half of FY 2015. 

o Additional inspections may be performed, time permitting.

INVESTIGATIVE PROGRAM

The OIG’s investigative program is intended to add value to the agency’s programs and

operations by identifying and investigating allegations of fraud, waste, abuse and 

misconduct leading to criminal, civil, and administrative penalties and recoveries. 

Investigations typically originate as hotline complaints and may result in formal 

investigations if the OIG believes an investigation is warranted. The OIG’s investigative 

program also provides for initiatives designed to monitor specific high-risk areas within 

FEC programs and operations in order to proactively identify vulnerabilities in order to 

prevent fraud, waste and abuse.
8

For fiscal year 2015, the following investigative assignments are planned:

1. Manage Hotline Complaints and Investigation Caseload.

The OIG will respond to hotline complaints, assess the information provided and 

decide on course of action. Hotline complaints and investigations will be investigated 

as necessary and if appropriate reported to the responsible officials on the resolution 

of these cases. 

2. Proactive Investigative Initiatives.

The OIG will initiate proactive reviews involving high-dollar and high-risk 

programs and operations of the agency. In addition, the OIG has identified several 

agency data systems, such as financial related systems, and will continue to 

pursue direct read-access for OIG personnel as part of the OIG’s proactive 

initiatives to prevent fraud, waste, abuse and misconduct.

3. Outreach.

In FY 2011, the OIG conducted a series of OIG briefings with FEC division 

management and staff. The briefings were intended to educate FEC staff about 

the mission and authority of the OIG, and how to report fraud, waste, abuse or 

mismanagement to the OIG. The OIG plans to provide fraud briefings to 

contractor personnel in FY 2015. Discussion and education on fraud will help 

contractors to identify and report suspected fraud and help reduce the number of 

fraud cases. The briefings will also discuss the OIG’s hotline service and how 

contract personnel can report fraud, waste and abuse to the OIG. The OIG will 

also be looking at additional ways to provide additional information to FEC staff.

The OIG will continue participating in the new employee orientation program to 

meet with all new employees to discuss the purpose and mission of the OIG. 

Lastly, the OIG will review and revise, as necessary, the OIG’s FECNet (intranet) 

site, public Web site, OIG brochure, fraud poster, and other outreach initiatives.

SPECIAL PROJECTS/OTHER WORK ASSISGNMENTS

One of the OIG’s strategic goals is to add value to the Agency. One way the OIG 

can add value is to take a proactive approach to initiatives that are facing the FEC 

in the near future by performing special projects. Special Projects will be 

conducted in accordance with the appropriate quality standards issued by the 

federal Inspector General community. Another way the OIG can add value is to 

periodically assess our current internal processes and procedures to ensure our 

work is conducted in an efficient and effective manner. 
9

For fiscal year 2015, the following special projects/other work assignments are planned:

1. Management Review/Assessment of FEC’s migration to new LOB 

financial system.

Assess FEC’s project plan for migrating to new financial system/LOB to ensure 

proper planning and testing is included. Also, to ensure adequate internal controls 

are built in/considered and integration with other financial systems are addressed. 

2. Review of FEC OIG Inspection Process.

Assess FEC OIG inspection process and standard procedures by comparing the 

internal process with CIGIE Quality Standards for Inspections and Evaluations, 

January 2011 with the objective to identify opportunities to streamline the FEC 

OIG inspection process. 

Additional special projects/work assignments may be undertaken during FY 2015 based 

on available OIG resources, benefit to the agency, and other relevant factors. Priorities 

may be adjusted to reflect emerging issues during the FY.

Additional Requirements/Professional Commitments

In addition to the OIG’s audit and investigative responsibilities, the OIG has numerous 

other requirements, activities, and professional commitments during FY 2015. For 

example, as required by the Inspector General Act of 1978, as amended, all legislation 

compiled by the Commission’s Congressional Affairs Office is reviewed by the Inspector 

General. The Inspector General and staff also participate in several federal Inspectors 

General community working groups on topics related to law, audits, and investigations. 

All of these activities contribute to the success and mission of the OIG. Additional 

special projects will arise throughout the FY and the OIG will prioritize our workload to 

respond to the additional requirements.

For fiscal year 2015, the following are examples of the activities and commitments 

planned by the OIG:

1. Participate and Attend Professional Working Group and Other Meetings.

The Inspector General or OIG staff will regularly attend the following Council of 

the Inspectors General on Integrity and Efficiency (CIGIE) professional working 

group meetings: monthly CIGIE meetings; Executive Council of CIGIE; CIGIE 

Professional Development Committee; CIGIE Leadership Community of Practice;

IG Candidate Recommendations Panel ; Council of Counsels to the Inspector 

General; Assistant Inspector General for Investigations; Federal Audit Executive 

Council; and Financial Statement Audit Network Group. 
10

In addition to CIGIE professional working group meetings, the Inspector General 

or staff will regularly attend FEC director level meetings, and management and 

FEC town-hall meetings, and the Institute of Internal Auditors (IIA) DC Chapter 

meetings throughout during the FY. 

2. Semiannual and Quarterly Reporting.

In accordance with the Inspector General Act of 1978, as amended, the OIG will 

prepare and transmit to the Congress semiannual reports on the activities of the 

OIG. Semiannual reports summarize OIG activities during the immediately 

preceding six-month periods ending March 31st and September 30th of each year. 

OIG semiannual reports are also provided to the Commission. The OIG will also 

report on a quarterly basis to the Commission on the activities of the office.

3. Professional Development and Training.

The goal of the OIG’s training program is to provide cost effective training to 

increase professional knowledge and proficiency, and ensure staff meet continuing 

professional educational requirements. As a result, the OIG staff will attend 

professional training during the fiscal year to maintain and improve their 

knowledge, skills and abilities.

The Federal Election Commission

In 1975, Congress created the Federal Election Commission (FEC) to administer and 

enforce the Federal Election Campaign Act (FECA). 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 is made up 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 has a full complement of six Commissioners serving on the Commission – Chair 

Lee Goodman; Vice Chair Ann Ravel; and Commissioners Caroline C. Hunter, Matthew 

S. Petersen, Steven T. Walther, and Ellen L. Weintraub. 
11

FEC / OIG Strategic Plan - Fiscal Years 2010 - 2015

OIG Products: To provide products

and services that promote positive

change in FEC policies, programs, and

operations.

OIG Process: To develop and implement

processes, policies, and procedures to ensure

the most effective and appropriate use of OIG

resources in support of our people and

products.

Objective A: Deliver timely, high-quality

products and services that promote

positive change.

Strategy:

- establish common OIG standards for communicating

results;

- conduct quality assurance programs;

- solicit appropriate internal and external review and

comment;

- comply with applicable statutory guidelines and

standards;

- set realistic and appropriate milestones.

Objective B: Address priority issues

and concerns of the Commission,

Management, and Congress.

Strategy: Perform work that supports;

- Federal Election Commission and Congressional

priorities;

- Strategic Management Initiative efforts;

Focus OIG attention in the following areas of

emphasis:

- managing change;

- resource allocation in relation to policy objectives;

- delivery of client service;

- causes of fraud and inefficiency; and,

- automation and communication.

OIG Staff: To maintain a skilled and motivated

work force in an environment that fosters

accountability, communications, teamwork, and

personal and professional growth.

Objective A: Maintain a dynamic strategic

planning process.

Strategy:

- periodically review and update the strategic plan to

address changing OIG and FEC priorities; and,

- identify factors that influence organizational change

and develop short and long term plans to address them.

Objective A: Attract and retain well-qualified,

diverse and motivated employees.

Strategy:

- develop and implement a comprehensive recruiting program

that attracts a broad population with the knowledge, skills,

abilities, and expertise necessary to make meaningful

contributions to the OIG;

- assess employee satisfaction and develop strategies to

address employee concerns;

- identify reasons for staff departures and develop plans to

foster greater staff retention; and,

- adhere to EEO principles and strive to maintain a diverse work

force.

Objective B: Plan and conduct costeffective work that address critical issues

and results in positive change.

Strategy:

- solicit FEC and Congressional input in planning OIG

activities;

- develop internal planning mechanisms to support FEC

goals and priorities;

- ensure that priorities of IG are effectively

communicated; and,

- identify specific targets for OIG review that are the most

cost-effective

Objective B: Provide training and

developmental opportunities to employees.

Strategy:

- assess training needs in relation not only to employee but also

office needs as well;

- ensure that Government Auditing Standards in relation to

training are adhered to; and,

- maintain a reporting system to ensure that educational

requirements are met.

Objective C: Follow-up and evaluate

results of OIG products and services to

assess their effectiveness in promoting

positive change.

Strategy:

- Identify, as appropriate, lessons learned to improve

timeliness and quality; and,

- conduct follow-up reviews to determine if intended

results have been achieved.

Objective D: Satisfy customers,

consistent with the independent nature

of the OIG.

Strategy:

- establish professional communication and

interaction with customers to promote the open

exchange of ideas;

- incorporate customer feedback, as appropriate; and,

- be open to customer-generated solutions and

options.

Objective C: Identify customer needs and

provide products and services to meet

them.

Strategy:

- establish new customer feed back mechanisms;

- consider and evaluate customers feedback when

planning and developing products and services;

- respond to Congressional inquires and request for

briefing and testimony;

- promote open exchange of ideas and information

through outreach and through use of e-mail; and,

- receive, evaluate, and respond, as appropriate, to

information received through the OIG hotline and other

sources.

Objective D: Implement efficient, effective,

and consistent resolution and follow-up

procedures.

Strategy:

- ensure that IG follow-up procedures are followed and

that management is aware of their role in the process;

- establish common OIG standards for terminology, date

maintenance and communications.

Objective E: Establish a positive and

productive working environment.

Strategy:

- reengineer or streamline OIG procedures to achieve the

most effective use of resources; and,

- ensure that necessary technologies, evolving and

otherwise, are made available to staff as needed.

Objective C: Assess, recognize, and reward,

when possible, performance that contributes to

achieving the OIG mission.

Strategy:

- develop and articulate expectations for each employee's

performance, including contributions in meeting the mission &

goals of the OIG; and,

- ensure that rewards, when possible, are given in recognition of

exceptional employee performance.

Objective D: Create and maintain a working

environment that promotes teamwork and

effective communication.

Strategy:

- ensure that communication between employees is open;

- provide employees with the tools and incentives they need to

adequately perform their duties.

Performance Measures: Determine the

timeliness and quality of products and

services; their effectiveness in

promoting positive change; and, reach

agreement with management on at least

90% of recommendations within six

months of the report issue date.

Performance Measures: An annual audit

plan is issued; strategic plan is periodically

reviewed; and, necessary technology is

provided to staff to enable them to most

efficiently perform their duties.

Performance Measures: All employees meet

the training requirements; all employees have

performance standards; and all employees

meet the basic requirements for the position in

which they were hired to perform.
 

or toll free at 1-800-424-9530 (press 0; then dial 1015) 

Fax us at 202-501-8134 or e-mail us at oig@fec.gov 

Visit or write to us at 999 E Street, N.W., Suite 940, Washington DC 20463 

Federal Election Commission 

Office of Inspector General 

Individuals including FEC and FEC contractor employees are encouraged to alert the OIG to 

fraud, waste, abuse, and mismanagement of agency programs and operations. Individuals 

who contact the OIG can remain anonymous. However, persons who report allegations are encouraged 

to provide their contact information in the event additional questions arise as the OIG evaluates the 

allegations. Allegations with limited details or merit may be held in abeyance until further specific details 

are reported or obtained. Pursuant to the Inspector General Act of 1978, as amended, the Inspector 

General will not disclose the identity of an individual who provides information without the consent of that 

individual, unless the Inspector General determines that such disclosure is unavoidable during the course 

of an investigation. To learn more about the OIG, visit our Website at: http://www.fec.gov/fecig/fecig.shtml 

Together we can make a difference. 

Fraud Hotline 

202-694-1015