United States Department of Agriculture 

OFFICE OF INSPECTOR GENERAL
GOAL 1: Strengthen the U.S. Department of Agriculture’s (USDA) ability 

to implement and improve safety and security measures to protect the 

public health, as well as agricultural and Departmental resources.

• Conduct audits to ensure that USDA’s food safety and inspection programs effectively 

meet program objectives.

• Evaluate the adequacy and security of information technology (IT) systems and 

applications.

• Investigate threats involving the safety of meat, poultry, and egg products to protect 

the public from food tampering and tainted food.

• Investigate alleged assaults and related crimes against USDA officials and employees 

relating to the performance of their official duties.

GOAL 2: Detect and reduce USDA program vulnerabilities and 

deficiencies to strengthen the integrity of the Department’s programs.

• Conduct audits of nutrition, farm, and rural community programs to determine if 

entitlements and benefits are effectively directed based on eligibility.

• Monitor and investigate allegations of criminal activity pertaining to USDA programs, 

including nutrition assistance programs and farm programs.

GOAL 3: Provide USDA with oversight to help it achieve results-oriented 

performance.

• Perform mandated fiscal year (FY) 2017/2018 financial statement audits of five USDA 

agencies and the Department as a whole.

• Review USDA’s mandated reports as required by both Executive Order 13520 and the 

Improper Payments Elimination and Recovery Act of 2010.

• Investigate allegations of significant criminal activity by USDA employees.

GOAL 4: Recruit, develop, and maintain a highly qualified and diverse 

workforce while fostering a work environment that promotes productivity, 

innovation, excellence, and employee satisfaction.

• Track employee satisfaction rates reported in applicable staff surveys.

• Analyze OIG’s performance against goals set in the annual plan.

• Track OIG management, legal, and quality assurance offices’ performance against 

timeliness standards set for their functions.

HIGHLIGHTS OF OFFICE OF INSPECTOR GENERAL (OIG) 

PLAN FOR FISCAL YEAR 2018
Message from the

INSPECTOR GENERAL

I

am pleased to present the USDA OIG’s Annual Plan for FY 2018. This 

document describes how OIG will accomplish its mission of promoting 

economy, efficiency, effectiveness, and integrity in the delivery of USDA 

programs throughout the fiscal year. We aligned our Annual Plan with the OIG 

Strategic Plan for FYs 2017-2022, using that document to establish our current 

goals and objectives. Accordingly, this Annual Plan represents OIG’s continued 

focus on critical USDA programs and activities of national importance.

Our audits address the need for safety and security in Department programs 

and resources, strengthen the integrity of those programs, and help USDA 

achieve its program objectives. For example, we are actively working to help the 

Department improve its information technology security. This work includes 

identifying weaknesses within USDA agencies’ networks and systems and making 

recommendations to correct those weaknesses. As part of this work, we will oversee 

an independent contractor’s assessment of USDA’s Continuous Diagnostics and 

Monitoring program to ensure the program operates as mandated by Congress.

Many other reviews are intended to strengthen program integrity throughout 

USDA. For example, our multi-state review of USDA’s Food and Nutrition 

Service’s Summer Food Service Program will determine whether controls 

are adequate to reasonably ensure the program complies with regulations. 

Another review will evaluate the Animal and Plant Health Inspection Service’s 

oversight of the national veterinary stockpile to ensure that it is prepared 

to respond to animal diseases affecting human health and the economy.

Our investigations also contribute to our goals for the fiscal year. We will 

investigate threats to the safety of meat, poultry, and egg products and 

help ensure that appropriate action is taken to protect the public from 

food tampering or tainted food. In addition, we will investigate allegations 

of criminal activity in farm programs, including the crop insurance and 

farm loan programs. Finally, we will address allegations of whistleblower 
reprisal alleged by employees of contractors, subcontractors, and grantees. 

We will also continue to initiate investigations into alleged assaults and 

related crimes against USDA officials and employees when warranted.

Demonstrating our commitment to the OIG workforce, we will continue to focus on our 

internal Diversity and Inclusion Strategic Plan, which has proven to be an effective 

tool in furthering OIG’s cultural transformation efforts. To ensure continuous 

improvement in this area, we will be responding to the results from employee 

surveys and acting on recommendations developed by a number of cross-functional 

teams. These proactive efforts and related measures should help equip our employees 

with the tools and training necessary to enhance OIG’s ability to fulfill its mission. 

This Annual Plan for FY 2018 re-emphasizes OIG’s continued commitment to 

accomplishing our strategic goals. OIG looks forward to working with the Secretary 

and Congress as we strive to provide effective oversight of USDA programs in FY 2018.

Phyllis K. Fong

Inspector General
 ANNUAL PLAN FY 2018 1 

TABLE OF CONTENTS

Introduction ................................................. 2

Resources and Organization ................................ 2

FY 2018 Work Plan ........................................... 3

FY 2017 Performance Summary and Results ................. 9

Conclusion ................................................. 11

Appendix A: Related Materials and Information ........... 12

Appendix B: OIG Organizational Chart and Areas of 

Responsibility: October 1, 2017............................. 13

Areas of Responsibility...................................... 14

Appendix C: Distribution of Audit Resources by Agency.... 16

Appendix D: Distribution of Investigative Resources 

by Agency ................................................. 17

Appendix E: Fiscal Year 2018 Audits Planned and 

in Progress.................................................. 18

Appendix F: Overview of OIG Plans for Fiscal Year 2018.... 24

Appendix G: Acronyms and Abbreviations ................ 25
2 ANNUAL PLAN FY 2018

INTRODUCTION

OIG’s Strategic Plan for Fiscal Years 2017–2022 establishes our mission, vision, 

and goals for 5 years. OIG is committed to providing a positive return on 

the U.S. taxpayers’ investment by planning our work to address the issues of 

greatest importance and achieve the most significant results. 

OIG continues its work to ensure the overall integrity of payments in USDA 

programs and the effectiveness of those programs. This Annual Plan presents 

the FY 2018 work that OIG intends to undertake in support of our Strategic 

Plan.

RESOURCES AND ORGANIZATION

We assessed the work for this Annual Plan relative to the resources that 

we believe will be available to accomplish it. Because the FY 2018 funding 

level is not yet certain, the Annual Plan may need to be adjusted during the 

year to reflect any changes in resources. Appendix B describes our current 

organizational structure and functional responsibilities.
 ANNUAL PLAN FY 2018 3 

FY 2018 WORK PLAN

The following is a summary of the work we plan in support of our FY 2018 

strategic goals.

Goal 1: Strengthen USDA’s ability to implement and improve 

safety and security measures to protect the public health, as 

well as agricultural and Departmental resources. 

We expect to use approximately 26 percent of our audit and 5 percent of our 

investigative resources in achieving this goal.1

 Our audit work focuses on 

assessing management control systems designed to ensure that the Department 

is effectively protecting consumers and the nation’s agricultural resources. 

Audit work also focuses on the security and management of the Department’s 

IT resources. For FY 2018, our priorities include the following:

• Conduct the FY 2018 audit as required by the Federal Information Security 

Modernization Act.

• Design tools and processes for an audit program that will consistently test 

the IT security posture of select USDA agencies. 

• Determine whether the Food Safety and Inspection Service’s (FSIS) 

verification procedures are sufficient to ensure that official establishments 

are maintaining written procedures that will adequately specify how the 

establishment will decide whether to conduct a product recall, and how the 

establishment will conduct the recall.

• Determine whether effective controls to prevent improper usage of USDA’s 

IT resources are in place.

• Evaluate Animal and Plant Health Inspection Service’s (APHIS) oversight 

of the National Veterinary Stockpile to ensure that it is prepared to respond 

to animal diseases affecting human health and the economy.

• Continue to oversee an independent contractor’s assessment of USDA’s 

Continuous Diagnostics and Monitoring (CDM) program. USDA’s CDM 

program, once implemented, should help transform the way USDA manages 

its cyber networks by utilizing strategically procured tools and services and 

ultimately strengthen its cyber networks.

• Investigate threats involving the safety of meat, poultry, and egg products 

to ensure timely response and appropriate corrective actions are taken to 

protect the public from food tampering or tainted food.

1 While all OIG teams contribute to each goal, we can currently quantify and project only the 

audit and investigation resources employed. 
4 ANNUAL PLAN FY 2018 

• Investigate allegations of animal, animal product, plant, and plant product 

smuggling that can introduce devastating diseases and pests into American 

agriculture.

• Investigate alleged assaults and related crimes against USDA officials and 

employees relating to the performance of their official duties.
 ANNUAL PLAN FY 2018 5 

Goal 2: Detect and reduce USDA program vulnerabilities and 

deficiencies to strengthen the integrity of the Department’s 

programs.

We expect to use approximately 39 percent of our audit and 90 percent of our 

investigative resources to accomplish this goal. Our focus includes assessing 

internal control systems and identifying risk indicators that should increase 

both OIG’s and USDA’s ability to detect and prevent program abuse and 

criminal activity. Our FY 2018 priorities include the following:

• Evaluate Rural Housing Service (RHS) controls over liquidated value 

appraisals to safeguard the Single Family Housing Guaranteed Loan 

Program against overstated loss claims and assess the corrective actions 

taken by RHS on applicable prior audit recommendations.

• Oversee an independent contractor’s assessment of States’ (Illinois, Iowa, 

Louisiana, Maryland, and Massachusetts) compliance with selected aspects 

of Title 7, Part 274, Issuance and Use of Program Benefits. The contractor 

will assess whether the States complied with Supplemental Nutrition 

Assistance Program (SNAP) benefit management and electronic benefit 

transfer (EBT) requirements.

• Evaluate the Food and Nutrition Service’s (FNS) strategy to implement 

EBT for the Special Supplemental Nutrition Program for Women, Infants, 

and Children (WIC) nationwide to meet the October 1, 2020, deadline. 

We will: (1) assess the adequacy of FNS’ guidance to State agencies, 

(2) determine how FNS is monitoring the States’ responsibilities for 

implementing WIC EBT to ensure they are ready to process WIC benefits 

via EBT by the 2020 deadline, and (3) determine whether the States are on 

schedule to implement EBT nationwide for the WIC program by the 2020 

deadline.

• Evaluate how (1) States in the Midwest and Western regions are 

administering the Child and Adult Care Food Program (CACFP) in 

accordance with applicable regulations, and (2) sponsoring organizations are 

adhering to program rules and regulations.

• Review the Rural Utility Service’s (RUS) controls over broadband loans and 

grants to ensure they are awarded to eligible rural “unserved” and rural 

“underserved” areas. We will also evaluate RUS’ implementation of prior 

audit recommendations.

• Complete our review of indemnity payments to pistachio producers to 

determine whether (1) producers accurately reported actual production 

on insured pistachio harvests, (2) pistachio crop insurance claims were 
6 ANNUAL PLAN FY 2018

adjusted in accordance with Risk Management Agency’s (RMA) procedures, 

and (3) indemnity payments to producers were accurate.

• Investigate allegations of criminal activity in farm programs, including the 

crop insurance and farm loan programs.

• Investigate alleged criminal activity in food and nutrition programs, 

including SNAP and its EBT delivery system, WIC, the National School 

Lunch Program, the Summer Food Service Program, and CACFP. Activities 

are expected to include continuing an initiative with FNS to pursue 

prosecution of both retailers and SNAP recipients who misuse benefits as 

well as working with States transitioning to the electronic disbursal of WIC 

benefits.

• Investigate allegations of criminal activity in USDA’s disaster relief and 

assistance programs such as crop insurance, indemnity payments, grants, 

and loans.
 ANNUAL PLAN FY 2018 7 

Goal 3: Provide USDA with oversight to help it achieve 

results-oriented performance.

We expect to use approximately 35 percent of our audit and 5 percent of our 

investigative resources to accomplish this goal. Our audit focus is on improved 

financial management and accountability, real property management and 

procurement, and outreach activities. Our FY 2018 mandated and priority 

work includes the following:

• Conduct audits of the FY 2017–2018 USDA consolidated financial 

statements and the financial statements of five stand-alone agencies and 

entities. These are the Commodity Credit Corporation (CCC), the Federal 

Crop Insurance Corporation, FNS, the Natural Resources Conservation 

Service (NRCS), and Rural Development.

• Complete the assessment of NRCS’ Regional Conservation Partnership 

Program (RCPP) proposal review process. We will also determine the 

adequacy of NRCS’ control over RCPP partner adherence to RCPP 

provisions, including the reimbursement of RCPP partner expenses.

• Determine whether the Farm Service Agency’s yield determination 

methodology for Agriculture Risk Coverage-County resulted in significantly 

disparate payments depending on the source of yield date used to determine 

the actual county yield.

• Evaluate RMA’s controls over the development of insurance products under 

Section 508(H) of the Federal Crop Insurance Act.

• Determine whether all, or selected, joint actions to improve FS’ work 

environment were effectively implemented, as outlined in the joint 

agreement with the Office of General Counsel and the Office of the Assistant 

Secretary for Civil Rights (OASCR).

• Complete our evaluation of the effectiveness of the Grain Inspection, 

Packers and Stockyards Administration (GIPSA) inspection process for 

exported grains and determine whether the reported quality and quantity of 

exported grains are accurate. 

• Investigate allegations of employee corruption and fraud.

• Investigate allegations of whistleblower reprisal complaints alleged by 

employees of contractors, subcontractors, grantees, sub-grantees, or 

personal services contractors pursuant to Section 828 of the National 

Defense Authorization Act, 41 U.S.C. 4712.
8 ANNUAL PLAN FY 2018

Goal 4: Recruit, develop, and maintain a highly qualified and 

diverse workforce while fostering a work environment that 

promotes productivity, innovation, excellence, and employee 

satisfaction.

Our internal management focus is on enhancing all communication through 

new and existing technologies, timely reporting information to stakeholders, 

and delivering quality service to employees. Our FY 2018 management 

priorities include the following:

• Continue ongoing activities pursuant to the OIG Diversity and Inclusion 

Strategic Plan for FY 2014–2018.

• Enhance communication between Senior Staff and all OIG employees.

• Maintain internal and external response times to IT security incidents.

• Deliver quality OIG internal training courses.
 ANNUAL PLAN FY 2018 9 

FY 2017 PERFORMANCE SUMMARY 

AND RESULTS

Our Strategic Plan identifies the results of our work using a life-cycle approach 

to our outputs that tracks individual actions at critical milestones. In FY 2017, 

OIG met or exceeded 5 of the 7 performance measures under Organizational 

Results. We also met or exceeded all 7 performance measures under Internal 

Management. 

The following tables illustrate our FY 2017 results in comparison to our 

performance targets. FY 2018 performance measures and targets can be found 

inside the back cover.

Office of Inspector General Strategic and 

Performance Goals and FY 2017 Results

Strategic Goal Performance Goals

(1) Safety and Security Strengthen USDA’s ability to implement and improve safety 

and security measures to protect the public health, as well as 

agricultural and Departmental resources.

(2) Integrity of Benefits Detect and reduce USDA program vulnerabilities and deficiencies 

to strengthen the integrity of the Department’s programs.

(3) Management 

Improvement 

Initiatives

Provide USDA with oversight to help it achieve results-oriented 

performance.

(4) Qualified Diverse 

Workforce

Maintain a highly qualified and diverse workforce with the tools 

and training necessary to continuously enhance OIG’s ability to 

fulfill its mission.
10 ANNUAL PLAN FY 2018

Performance Measures FY 17 TARGET FY 17 ACTUAL

Organizational Results

(1) Percentage of OIG direct resources dedicated 

to critical-risk or high-impact activities to improve 

USDA’s safety and security measures, strengthen 

program integrity, or achieve results-oriented 

performance.

96% Audit 98.9%

Inv. 98.5%

98.7%

(2) Percentage of audit recommendations that 

strengthen internal controls and/or recover 

program funds where management decisions are 

achieved within 1 year.

95% 99.6%

(3) Percentage of stakeholder-requested and 

mandated audit products (e.g., Congress or 

Administration) issued by the agreed upon 

deadline (including verbal commitments).

95% 100%

(4) Percentage of closed investigations that resulted in 

a referral for action to the Department of Justice, 

State, or local law enforcement officials, or a 

relevant administrative authority.

85% 89.8%

(5) Percentage of closed investigations that resulted 

in an indictment, conviction, civil suit or settlement, 

judgment, administrative action, or monetary result.

80% 76.3%

(6) Meet statutory deadlines (20 working days) on 

responses to Freedom of Information Act appeals.

95% 100%

(7) Internal and external IT security incidence response 

and proper resolution accomplished within 30 days 

of incident.

95% 94.1%

Internal Management

(1) On an annual basis, positive employee satisfaction 

rate reported in staff surveys.

70% 71%

(2) Positive evaluation scores on OIG internal training 

course evaluations.

85% 94%

(3) Visible and interactive communication between 

Senior Staff and all OIG employees occurs bimonthly.

85% 100%
 ANNUAL PLAN FY 2018 11 

(4) Equal employment opportunity counselor’s internal 

and external reports will be completed within 

15 calendar days after the counseling period ends.

85% 87.5%

(5) Internal Quality Assurance Review (QAR) reports 

issued in final with management response within 60 

days.

85% 100%

(6) Internal QAR report recommendations accepted 

annually.

90% 98.2%

(7) IG subpoenas issued within 5 working days (of 

receipt of complete information), and judicial 

challenges result in enforcement. 

95% 100%

CONCLUSION

In developing this annual plan, we made every effort to realistically assess the 

intended work’s strategic alignment and importance, anticipated outcomes, and 

resource requirements. We believe it represents a balanced and achievable set 

of performance objectives. Adjustments may become necessary due to shifting 

priorities, available resources, or other unforeseen circumstances. Throughout 

the fiscal year we will measure our progress towards achieving the performance 

objectives and will report our results through our semiannual reports to 

Congress.
12 ANNUAL PLAN FY 2018

OIG Strategic Plan for FYs 2017–2022:

https://www.usda.gov/oig/webdocs/USDA_OIG_2017_Five_Year_Plan_508c.pdf

USDA Strategic Plan for FYs 2014–2018:

http://www.ocfo.usda.gov/usdasp/sp2014/usda-strategic-plan-fy-2014-2018.pdf

USDA Management Challenges (September 2017): 

https://www.usda.gov/oig/webdocs/MgmtChallenges2017.pdf

OIG Diversity and Inclusion Strategic Plan for FYs 2014-2018:

https://www.usda.gov/oig/webdocs/DIStratPlanFY14-FY18.pdf

APPENDIX A: RELATED MATERIALS 

AND INFORMATION
 ANNUAL PLAN FY 2018 13 

APPENDIX B: OIG ORGANIZATIONAL CHART AND 

AREAS OF RESPONSIBILITY: OCTOBER 1, 2017
14 ANNUAL PLAN FY 2018

AREAS OF RESPONSIBILITY

Audit

The Office of Audit examines the economy and efficiency of USDA programs 

and operations, including program results, compliance with applicable laws and 

regulations, and the accuracy of financial reports. While in-house staff do most 

audit work, the Office of Audit also contracts with certified public accountants 

for some work and oversees the quality of work completed by auditors under 

contract to other USDA agencies. OIG audits are completed in accordance 

with Government Auditing Standards, published by the U.S. Government 

Accountability Office.

Investigations

The Office of Investigations utilizes specific law enforcement authorities, tools, 

and techniques, including asset forfeiture, to conduct investigations and address 

fraud, waste, and abuse in the programs and operations of USDA. Investigative 

work is intended to result in appropriate actions to resolve allegations and to 

prevent and deter future instances of illegal or fraudulent acts or misconduct.

Data Sciences

The Office of Data Sciences (ODS) applies data analytics to support audits, 

investigations, and other activities. Tools may include predictive data analysis, 

statistical sampling, modeling, computer matching, data mining, and data 

warehousing of USDA programs and operations. Using data analytics, ODS 

discovers potential fraud patterns, identifies anomalies in programs for further 

review, and develops statistical models.

Compliance and Integrity

The Office of Compliance and Integrity performs independent quality assurance 

and internal control reviews of OIG operations. These reviews provide senior 

management with reasonable assurance that OIG operations and activities 

are being carried out in accordance with policy. The Office of Compliance and 

Integrity also investigates allegations of criminal and/or serious administrative 

misconduct by OIG employees.
 ANNUAL PLAN FY 2018 15 

Counsel

The Office of Counsel provides legal advice and representation on issues 

arising during the course of audit and investigative activities or on internal 

administrative and management issues. The Office of Counsel also manages 

OIG’s congressional and media relations, ethics, Freedom of Information Act, 

and Privacy Act programs; and reviews proposed legislation, regulations, and 

procedures. 

Diversity and Conflict Resolution

The Office of Diversity and Conflict Resolution advises OIG leadership on 

applying the principles of civil rights, equal employment opportunity, dispute 

resolution, diversity, and inclusion, on matters affecting the OIG workforce, 

program activities, and development of policy. This office also guides all 

personnel through the use of the Federal sector employment discrimination 

complaints and dispute resolution processes, as appropriate.

Management

The Office of Management ensures that OIG staff, budgetary funds, technology 

and equipment, and policies are in place so that OIG can function efficiently 

and effectively. Responsibilities include asset management, budget formulation 

and execution, human resources, cross-OIG workplace training, information 

technology, and policy preparation for OIG. The Office of Management also 

facilitates OIG’s planning activities and prepares 

cross-cutting documents on OIG accomplishments.
16 ANNUAL PLAN FY 2018

APPENDIX C: DISTRIBUTION OF 

AUDIT RESOURCES BY AGENCY 

FY 2018 PLANNED

Mission Area Agency %

NATURAL RESOURCES AND 

ENVIRONMENT—7.1%

Forest Service (FS) 7.1

RURAL DEVELOPMENT—10.4% Rural Development (RD) 3.5

Rural Utilities Service (RUS) 2.5

Rural Housing Service (RHS) 4.4

FOOD, NUTRITION, AND 

CONSUMER SERVICES—18.8%

Food and Nutrition Service (FNS) 18.8

FOOD SAFETY—9.7% Food Safety and Inspection Service (FSIS) 9.7

MARKETING AND REGULATORY 

PROGRAMS—6.8%

Agricultural Marketing Service (AMS) 3.0

Animal and Plant Health Inspection Service 

(APHIS)

2.8

Grain Inspection, Packers and Stockyards 

Administration (GIPSA)

1.0

RESEARCH, EDUCATION, AND 

ECONOMICS—2.6%

National Institute of Food and Agriculture 

(NIFA)

2.6

EXECUTIVE SECRETARIAT AND 

OTHER ENTITIES—4.4%

Departmental Management (DM) (formerly 

Administration)

2.0

Office of the Chief Financial Officer (OCFO) 2.4

MULTIPLE AGENCIES—23.5% Multi-agency 23.5

FARM PRODUCTION AND 

CONSERVATION—14.6%

Commodity Credit Corporation (CCC) 0.3

Farm Service Agency (FSA) 3.7

Natural Resources Conservation Service 

(NRCS)

5.1

Risk Management Agency (RMA) 5.5

TRADE AND FOREIGN 

AGRICULTURAL AFFAIRS—2.1%

Foreign Agricultural Service (FAS) 2.1
 ANNUAL PLAN FY 2018 17 

APPENDIX D: DISTRIBUTION OF 

INVESTIGATIVE RESOURCES BY AGENCY 

FY 2018 ANTICIPATED

Mission Area Agency %

NATURAL RESOURCES AND 

ENVIRONMENT—2.7%

Forest Service (FS) 2.7

FARM PRODUCTION AND 

CONSERVATION—16.6%

Farm Service Agency (FSA) 12.0

Natural Resources Conservation 

Service (NRCS)

0.9

Risk Management Agency (RMA) 3.7

RURAL DEVELOPMENT—3.5% Rural Utilities Service (RUS) 0.5

Rural Housing Service (RHS) 2.0

Rural Business-Cooperative Service 

(RBS)

1.0

FOOD, NUTRITION, AND CONSUMER 

SERVICES—62.4%

Food and Nutrition Service (FNS) 62.4

FOOD SAFETY—2.8% Food Safety and Inspection Service 

(FSIS)

2.8

MARKETING AND REGULATORY 

PROGRAMS—8.6%

Agricultural Marketing Service (AMS) 1.5

Animal and Plant Health Inspection 

Service (APHIS)

6.6

Grain Inspection, Packers and 

Stockyards Administration (GIPSA)

0.5

RESEARCH, EDUCATION, AND 

ECONOMICS—1.3%

Agricultural Research Service (ARS) 1.1

National Institute of Food and 

Agriculture (NIFA)

0.2

TRADE AND FOREIGN AGRICULTURAL 

AFFAIRS—0.6% 

Foreign Agricultural Service (FAS) 0.6

EXECUTIVE SECRETARIAT AND OTHER 

ENTITIES—1.5%

Departmental Management 

(DM), Office of the Chief Financial 

Officer (OCFO), Office of the Chief 

Information Officer (OCIO), Office of 

the Assistant Secretary for Civil Rights 

(OASCR), OIG, and other entities

1.5
18 ANNUAL PLAN FY 2018

APPENDIX E: FISCAL YEAR 2018 

AUDITS PLANNED AND IN PROGRESS

Agency Title Goal

AMS Agriculture Marketing Service Controls over Specialty 

Crop Block Grant Program

Integrity of Benefits

Controls over the Certification of Organic Imported 

Grain

Safety and Security

APHIS National Veterinary Stockpile Oversight Safety and Security

* Texas Boll Weevil Eradication Foundation Grant Integrity of Benefits

CCC * Commodity Credit Corporation’s Balance Sheet for 

FY 2017

Improvement 

Initiatives

Commodity Credit Corporation’s Financial 

Statements for FY 2018

Improvement 

Initiatives

DM Section 2501 Program Grants Awarded FY 2017 Integrity of Benefits

FAS Controls over the Export Credit Guarantee Program Integrity of Benefits

Grant Funds to Planet Aid Integrity of Benefits

FNS Assessment of Women, Infants, and Children National 

Program Integrity Monitoring Branch

Improvement 

Initiatives

* California’s Controls over Summer Food Service 

Program

Integrity of Benefits

Child and Adult Care Food Program—Western 

Region

Integrity of Benefits

Child and Adult Care Food Program—Midwest 

Region

Integrity of Benefits

Compilation Report of States’ Compliance 

with Requirements for the Issuance and Use of 

Supplemental Nutrition Assistance Program Benefits 

(7 C.F.R., Part 274)

Integrity of Benefits

* Compilation Report of States’ Compliance with 

Supplemental Nutrition Assistance Program 

Requirements for Participating State Agencies (7 

C.F.R., Part 272)

Integrity of Benefits

* Florida’s Controls over Summer Food Service Program Integrity of Benefits

* FNS Controls over Summer Food Service Program Improvement 

Initiatives

* Food and Nutrition Service’s Financial Statements for 

FY 2017 and 2016

Improvement 

Initiatives
 ANNUAL PLAN FY 2018 19 

Agency Title Goal

Food and Nutrition Service’s Financial Statements for 

FY 2018 and 2017

Improvement 

Initiatives

Illinois’ Compliance with Requirements for the 

Issuance and Use of Supplemental Nutrition 

Assistance Program Benefits (7 C.F.R., Part 274)

(contracted)

Integrity of Benefits

Iowa’s Compliance with Requirements for the 

Issuance and Use of Supplemental Nutrition 

Assistance Program Benefits (7 C.F.R., Part 274) 

(contracted)

Integrity of Benefits

Louisiana’s Compliance with Requirements for 

the Issuance and Use of Supplemental Nutrition 

Assistance Program Benefits (7 C.F.R., Part 274) 

(contracted)

Integrity of Benefits

Maryland’s Compliance with Requirements for 

the Issuance and Use of Supplemental Nutrition 

Assistance Program Benefits (7 C.F.R., Part 274) 

(contracted)

Integrity of Benefits

Massachusetts’ Compliance with Requirements 

for the Issuance and Use of Supplemental Nutrition 

Assistance Program Benefits (7 C.F.R., Part 274) 

(contracted)

Integrity of Benefits

Nationwide Implementation of Women, Infants, and 

Children Electronic Benefits Transfer

Integrity of Benefits

* New York’s Controls over Summer Food Service 

Program

Integrity of Benefits

Oversight of Puerto Rico Nutrition Assistance Program 

Grant

Integrity of Benefits

Summer Food Service Program (Phase 3 rollup) Improvement 

Initiatives

* Summer Food Service Program in Texas—Sponsor 

Costs

Integrity of Benefits

* Texas’ Controls over Summer Food Service Program Improvement 

Initiatives

FS * Drug Enforcement on National Forest System Lands Safety and Security

Firefighting Succession Planning Process Safety and Security

* FS Initiatives to Address Workplace Concerns Improvement 

Initiatives

* FS Post-award Controls over Service Contracts Improvement 

Initiatives
20 ANNUAL PLAN FY 2018

Agency Title Goal

* FS Pre-award Controls over Service Contracts Improvement 

Initiatives

Monitoring of the Watershed Condition Framework 

Implementation

Integrity of Benefits

* Review of Forest Service Controls over Explosives and 

Magazines

Safety and Security

FSA * Agriculture Risk Coverage and Price Loss Coverage 

Programs

Integrity of Benefits

Commodity Purchases for International Food 

Assistance Program—(Inspections)**

Safety and Security

* FSA Commodity Purchases for International Food 

Assistance Programs**

Safety and Security

FSIS * Compliance with Written Recall Procedures Safety and Security

Controls over Imported Meat and Poultry Products Safety and Security

Controls over Meat, Poultry, and Egg Product Labels Safety and Security

* Cooperative Interstate Shipment Program Safety and Security

* National Office Oversight of the New Poultry 

Inspection System

Safety and Security

New Poultry Inspection System—Slaughter Plants Safety and Security

GIPSA * Controls over Inspection on Exported Grain** Improvement 

Initiatives

MULTI Adjusted Gross Income Compliance Verification 

Process

Integrity of Benefits

* CIGIE Purchase Card Initiative—Consolidated Report Improvement 

Initiatives

* CIGIE Purchase Card Initiative—USDA Controls over 

Purchase Card Use

Improvement 

Initiatives

* Continuous Diagnostics and Mitigation Program 

Assessment

Safety and Security

* Department of Agriculture’s Management over the 

Misuse of Government Vehicles

Improvement 

Initiatives

Determination of Actual County Yields Under 

Agriculture Risk Coverage—County

Improvement 

Initiatives

FY 2017 Executive Order 13520, Reducing Improper 

Payments High Dollar Overpayment Review

Improvement 

Initiatives

* FY 2017 Federal Information Security Modernization 

Act Audit

Safety and Security
 ANNUAL PLAN FY 2018 21 

Agency Title Goal

* FY 2018 Federal Information Security Modernization 

Act Audit

Safety and Security

FY 2019 Federal Information Security Modernization 

Act Audit

Safety and Security

* General and Application Controls Work for USDA’s 

Financial Statement Audits for FYs 2017 and 2018

Improvement 

Initiatives

General and Application Controls Work for USDA’s 

Financial Statement Audits for FYs 2018 and 2019

Improvement 

Initiatives

Improper Usage of USDA’s Information Technology 

Resources

Safety and Security

* Office of Small and Disadvantaged Business 

Utilization Controls over the Eligibility of Contract 

Recipients

Improvement 

Initiatives

* Reviewing the Integrity of USDA’s Scientific Research 

Program

Safety and Security

* Security over Select USDA Agencies’ Networks and 

Systems FY 2018

Safety and Security

Security over Select USDA Agencies’ Networks and 

Systems FY 2019

Safety and Security

* U.S. Department of Agriculture’s Closing Package 

Financial Statements for FY 2017

Improvement 

Initiatives

U.S. Department of Agriculture’s Closing Package 

Financial Statements for FYs 2018 and 2017

Improvement 

Initiatives

* U.S. Department of Agriculture’s Consolidated 

Balance Sheet for FY 2017

Improvement 

Initiatives

U.S. Department of Agriculture’s Consolidated 

Financial Statements for FY 2018

Improvement 

Initiatives

U.S. Department of Agriculture’s FY 2017 Compliance 

with Improper Payment Requirements

Improvement 

Initiatives

* USDA Agency Activities for Agroterrorism Prevention, 

Detection, and Response

Safety and Security

USDA’s Data Encryption Safety and Security

NIFA Formula Grant Programs—Phase 2: Oversight of 

Funds Use by Recipient Institutions

Integrity of Benefits

* NIFA Formula Grant Programs Controls over Fund 

Allocations to States

Integrity of Benefits
22 ANNUAL PLAN FY 2018

Agency Title Goal

NRCS Agriculture Conservation Easement Program—

Application Process and Selection Priorities

Integrity of Benefits

* Controls over Conservation Innovation Grants Integrity of Benefits

* Environmental Quality Incentives Program Payment 

Schedules

Integrity of Benefits

* Natural Resources Conservation Service’s Balance 

Sheet for FY 2017

Improvement 

Initiatives

Natural Resources Conservation Service’s Financial 

Statements for FY 2018 

Improvement 

Initiatives

* NRCS Regional Conservation Partnership Program 

Controls

Improvement 

Initiatives

OCFO Agreed upon Procedures: Employee Benefits, 

Withholdings, Contributions, and Supplemental 

Semiannual Headcount Reporting Submitted to OPM 

FY 2018

Improvement 

Initiatives

Statement of Standards for Attestation Engagements 

Number 18, Report on Controls at the National 

Finance Center for October 1, 2017 to July 31, 2018

Improvement 

Initiatives

* USDA’s 2017 Compliance with the Digital 

Accountability and Transparency Act of 2014 (Data 

Act)

Improvement 

Initiatives

RD * Rural Development’s Financial Statements for FYs 

2017 and 2016

Improvement 

Initiatives

Rural Development’s Financial Statements for FYs 

2018 and 2017

Improvement 

Initiatives

RHS Multifamily Housing Tenant Eligibility Integrity of Benefits

* Rural Housing Service’s Controls over Originating and 

Closing Single Family Housing Direct Loans

Integrity of Benefits

* Single Family Housing Guaranteed Loan Program—

Liquidation Value Appraisals

Integrity of Benefits
 ANNUAL PLAN FY 2018 23 

Agency Title Goal

RMA Annual Forage Program and Follow Up on Pasture, 

Rangeland, Forage Program Recommendations

Integrity of Benefits

Controls over Crop Insurance 508(H) Products Improvement 

Initiatives

* Federal Crop Insurance Corporation/Risk 

Management Agency’s Financial Statements for 

Fiscal Years 2017 and 2016

Improvement 

Initiatives

Federal Crop Insurance Corporation/Risk 

Management Agency’s Financial Statements for 

Fiscal Years 2018 and 2017

Improvement 

Initiatives

* Indemnity Payments to Pistachio Producers Integrity of Benefits

* Risk Management Agency Underwriting Integrity of Benefits

* RMA’s Utilization of Contracted Data Mining Results Improvement 

Initiatives

RUS Broadband Loans and Grants Integrity of Benefits

Water and Waste Disposal Loan and Grant Program Integrity of Benefits

Notes on Appendix E:

* Denotes work-in-process, which is carried over from an assignment initiated 

in the prior fiscal year.

** Based on the USDA reorganization plan announced by Secretary Perdue on 

September 7, 2017, the final report for this audit will most likely be issued 

to the AMS Administrator.

Goal 1: Safety and Security—Strengthen USDA’s ability to implement and 

improve safety and security measures to protect the public health, as 

well as agricultural and Departmental resources.

Goal 2: Integrity of Benefits—Detect and reduce USDA program 

vulnerabilities and deficiencies to strengthen the integrity of the 

Department’s programs.

Goal 3: Improvement Initiatives—Provide USDA with oversight to help it 

achieve results-oriented performance.
24 ANNUAL PLAN FY 2018

APPENDIX F: OVERVIEW OF OIG 

PLANS FOR FISCAL YEAR 2018

The following table illustrates OIG’s strategic goals, the direct resources to be 

spent on each goal, and the new FY 2018 performance targets. 

Percentage of Direct Resources To Be Spent on Each 

FY 2018 Goal Audit Investigations

(1) Strengthen USDA’s ability to implement and improve 

safety and security measures to protect the public 

health, as well as agricultural and Departmental 

resources.

26% 5%

(2) Detect and reduce USDA program vulnerabilities 

and deficiencies to strengthen the integrity of the 

Department’s programs. 

39% 90%

(3) Provide USDA with oversight to help it achieve its 

results-oriented performance.

35% 5%

(4) Recruit, develop, and maintain a highly qualified and 

diverse workforce while fostering a work environment 

that promotes productivity, innovation, excellence, 

and employee satisfaction.

N/A N/A

NOTE: Work on Goal 4 includes: (1) the OIG mission support work of 

the Offices of Counsel, Data Sciences, Management, Diversity and Conflict 

Resolution, and Compliance and Integrity; and (2) the training of staff in all 

OIG organizational units.
 ANNUAL PLAN FY 2018 25 

APPENDIX G: ACRONYMS AND 

ABBREVIATIONS

Acronyms and Abbreviations Full Name 

AMS ..................................... Agricultural Marketing Service

APHIS .......................... Animal and Plant Health Inspection Service

ARS....................................... Agricultural Research Service

CACFP .............................. Child and Adult Care Food Program

CDM.............................. Continuous Diagnostics and Monitoring

CFR....................................... Code of Federal Regulations

CCC.................................... Commodity Credit Corporation

CIGIE .............. Council of the Inspectors General on Integrity and Efficiency

DM ....................................... Departmental Management

EBT ......................................... electronic benefits transfer

FAS ........................................ Foreign Agricultural Service

FNS ......................................... Food and Nutrition Service

FS ................................................... Forest Service

FSA ............................................ Farm Service Agency

FSIS .................................. Food Safety and Inspection Service

FY ...................................................... fiscal year

GIPSA ................. Grain Inspection, Packers and Stockyards Administration

IG ................................................ Inspector General

IT............................................. information technology

NIFA ............................ National Institute for Food and Agriculture

NRCS ............................. Natural Resources Conservation Service

OASCR ....................... Office of the Assistant Secretary for Civil Rights

OCFO ................................ Office of the Chief Financial Officer

OCIO .............................. Office of the Chief Information Officer

ODS .......................................... Office of Data Sciences

OIG ....................................... Office of Inspector General

OPM .................................. Office of Personnel Management

QAR ......................................... quality assurance review

RBS ................................... Rural Business-Cooperative Service
26 ANNUAL PLAN FY 2018

RCPP .......................... Regional Conservation Partnership Program

RHS ............................................. Rural Housing Service

RMA ....................................... Risk Management Agency

RD .............................................. Rural Development

RUS .............................................. Rural Utilities Service

SNAP........................... Supplemental Nutrition Assistance Program

USDA .................................... U.S. Department of Agriculture

WIC ..... Special Supplemental Nutrition Program for Women, Infants, and Children
OVERVIEW OF OIG PLANS FOR FY 2018

Performance Measures FY 18 Target

Organizational Results

(1) Percentage of OIG direct resources dedicated to critical-risk 

or high-impact activities to improve USDA’s safety and security 

measures, strengthen program integrity, or achieve results-oriented 

performance.

96%

(2) Percentage of audit recommendations that strengthen internal 

controls and/or recover program funds where management 

decisions are achieved within 1 year.

95%

(3) Percentage of stakeholder-requested and mandated audit products 

(e.g., Congress or Administration) issued by the agreed upon 

deadline (including verbal commitments).

95%

(4) Percentage of closed investigations that resulted in a referral for 

action to the Department of Justice, State, or local law enforcement 

officials, or a relevant administrative authority.

85%

(5) Percentage of closed investigations that resulted in an indictment, 

conviction, civil suit or settlement, judgment, administrative action, or 

monetary result.

80%

(6) Meet statutory deadlines (20 working days) on responses to Freedom 

of Information Act appeals.

95%

(7) Internal and external IT security incidence response and proper 

resolution accomplished within 30 days of incident.

95%

Internal Management

(1) On an annual basis, positive employee engagement index reported 

in staff surveys.

70%

(2) Positive evaluation scores on OIG internal training course evaluations. 85%

(3) Visible and interactive communication between Senior Staff and all 

OIG employees occurs bi-monthly.

85%

(4) Equal employment opportunity counselors’ internal and external 

reports will be completed within 15 calendar days after the 

counseling period ends.

85%

(5) Internal Quality Assurance Review (QAR) reports issued in final with 

management response within 60 days.

85%

(6) Internal QAR report recommendations accepted annually. 90%

(7) IG subpoenas issued within 5 working days (of receipt of complete 

information), and judicial challenges result in enforcement. 

95%
Learn more about USDA OIG

Visit our website: www.usda.gov/oig/index.htm 

Follow us on Twitter: @OIGUSDA 

How to Report Suspected Wrongdoing in USDA Programs

Fraud, Waste, and Abuse

File complaint online: www.usda.gov/oig/hotline.htm 

Monday–Friday, 9:00 a.m.– 3:00 p.m. ET

In Washington, DC 202-690-1622 

Outside DC 800-424-9121 

TDD (Call Collect) 202-690-1202 

Bribes or Gratuities

202-720-7257 (24 hours) 

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