United States Department of Agriculture 

Office of Inspector General 
HIGHLIGHTS OF OFFICE OF INSPECTOR GENERAL (OIG) PLANS 

FOR FY 2016

GOAL 1: Strengthen the 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.

yConduct audits to ensure that USDA food safety and inspection programs effectively meet program 

objectives.

yEvaluate the adequacy and security of information technology (IT) systems and applications.

yInvestigate threats involving the safety of meat, poultry, and egg products to protect consumers 

from food tampering and tainted food.

yInvestigate alleged assaults and related crimes against USDA officials and employees relating to the 

performance of their official duties.

GOAL 2: Reduce program vulnerabilities and strengthen program integrity in the 

delivery of program assistance.

yConduct audits of nutrition, farm, and rural community programs to determine if benefits are 

effectively dispersed to eligible participants.

yReview USDA’s mandated reports for reducing improper payments.

yMonitor and investigate allegations of criminal activity pertaining to USDA programs, including 

nutrition assistance and farm programs.

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

performance.

yPerform mandated fiscal year (FY) 2015-2016 financial statement audits of five USDA agencies and 

the Department as a whole.

yEvaluate the adequacy of Departmental and agency controls for a wide range of programs and 

activities such as trade initiatives, conservation planning and stewardship, processing civil rights 

complaints, and contractor performance.

yInvestigate allegations of criminal activity or misconduct by USDA employees.

GOAL 4: Maintain a highly qualified and diverse workforce by providing the tools and 

training necessary to continuously enhance OIG’s ability to fulfill its mission.

yImprove internal and external response times to IT security incidents.

yDeliver quality OIG internal training courses.

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

yTrack OIG management, legal, and quality assurance offices’ performance against timeliness 

standards set for their functions.
MESSAGE FROM THE INSPECTOR GENERAL

I am pleased to present the USDA OIG Annual Plan for FY 2016. This document describes how OIG 

will achieve its mission of promoting economy, efficiency, effectiveness, and integrity in the delivery of 

USDA programs. In establishing our goals and objectives, we again aligned our annual plan with the 

OIG Strategic Plan for FY 2013-2018. This plan represents the continuing efforts of OIG employees 

to focus on critical USDA programs and activities of national importance. Although the Federal 

government continues to be challenged with fiscal restraints, OIG was able to leverage a stabilized 

FY 2015 budget and realized reductions in rental costs to enable the hiring of new agents and auditors. 

This will allow us to expand our areas of interest and effectiveness in evaluating USDA programs.

Our internal Diversity and Inclusion Strategic Plan, Fiscal Years 2014-2018, issued last year, has been 

a successful tool in communicating OIG’s diversity and inclusion strategic direction and has provided 

transparency and accountability for achievement of the related goals and strategies. Our Diversity 

and Conflict Resolution Director continues to work with our Human Resources staff with a goal of 

developing measures to evaluate its effectiveness in reaching our overall goal of maintaining a highly 

qualified and diverse workforce with the tools and training necessary to continuously enhance OIG’s 

ability to fulfill its mission.

Our Annual Plan includes a wide range of reviews of USDA programs and activities. For example, 

we continue to review the research practices and operations of the U.S. Meat Animal Research Center 

to evaluate the concerns expressed by Congress and reported by the media regarding animal welfare. 

We are also evaluating the effectiveness of the coordination of USDA farm program compliance 

efforts to ensure eligibility and minimize improper payments. As in prior years, we continue to review 

and evaluate USDA’s agencies for compliance with Executive Order 13520, Reducing Improper 

Payments and Eliminating Waste in Federal Programs, as well as the Improper Payments Elimination 

and Recovery Act of 2010. We strategically moved the evaluation of USDA and agency progress in 

implementing critical IT security controls from Goal 3 to Goal 1. Finally, we are completing our review 

to determine whether the Office of Chief Scientist and the Department’s key agencies responsible 

for performing or administering research have adequate controls to prioritize research and ensure the 

research is funded according to approved priorities.

Again, we are pleased to present this Annual Plan for FY 2016 and are committed to the continued 

accomplishments of our strategic goals, which are designed to respond to priority requirements, develop 

new areas of responsibility, and support ongoing audit and investigative work. OIG appreciates the 

ongoing support of the Secretary and the Congress as we strive to provide effective oversight of 

USDA programs in FY 2016.

Phyllis K. Fong

Inspector General

TABLE OF CONTENTS

INTRODUCTION.........................................................................................................................1

RESOURCES AND ORGANIZATION.........................................................................................1

FY 2016 WORK PLAN................................................................................................................2

FY 2015 PERFORMANCE SUMMARY AND RESULTS ..........................................................10

CONCLUSION ..........................................................................................................................11

APPENDIX A: RELATED MATERIALS AND INFORMATION .................................................12

APPENDIX B: OIG ORGANIZATIONAL CHART AND FUNCTIONAL 

 RESPONSIBILITIES - SEPTEMBER 2015............................................................................13

APPENDIX C: DISTRIBUTION OF AUDIT RESOURCES BY AGENCY.................................16

APPENDIX D: DISTRIBUTION OF INVESTIGATIVE RESOURCES BY AGENCY.................17

APPENDIX E: FISCAL YEAR 2016 AUDITS PLANNED AND IN PROCESS .........................18

APPENDIX F: ACRONYMS......................................................................................................21

ANNUAL PLAN FY 2016 1

INTRODUCTION

The USDA OIG’s Strategic Plan for FY 2013-2018 establishes our mission, vision, and goals for 

5 years. Our plan independently prioritizes our work within the overall context of USDA’s 

FY 2014-2018 Strategic Plan. By independently setting our priorities, goals, and objectives, we are 

able to continually assess the quality, efficiency, and effectiveness of the services USDA delivers to 

its constituency. OIG is committed to providing a positive return on the U.S. taxpayers’ investment 

by planning our work to address issues of the greatest importance and to 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 2016 work that USDA 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 our strategic goals. Because the FY 2016 funding level is uncertain, the Annual Plan 

may be adjusted during the year to reflect any changes in resources. Appendix B describes our current 

organizational structure and functional responsibilities.
2 ANNUAL PLAN FY 2016

FY 2016 WORK PLAN

A summary of the work we plan in support of our FY 2016 strategic goals is as follows:

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 15 percent of our audit and 5 percent of our investigative resources 

in achieving this goal.1 Our investigations work focuses on threats to the food supply, the agricultural 

sector, and USDA employees and facilities. Our audit work focuses on assessing management control 

systems designed to ensure that the Department is effectively protecting the consumer and the nation’s 

agricultural resources. Audit work also focuses on the security and management of the Department’s IT 

resources. For FY 2016, our priorities include the following:

yEvaluate whether the Food Safety and Inspection Service (FSIS) has sufficient controls in place to 

ensure information about allergens are properly disclosed on product labels. 

yEvaluate FSIS’ monitoring and oversight over the State Meat and Poultry Inspection programs.

yConduct the mandated audit for FY 20162 as required by the Federal Information Security 

Management Act (FISMA).

yEvaluate USDA and agencies’ progress in implementing critical IT security controls.

yOversee 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 it manages its cyber networks by utilizing strategically procured tools and services and 

ultimately strengthen its cyber networks. 

yDetermine if the Forest Service (FS) has adequate controls over the inventory of explosives and 

munitions. Specifically, we will determine whether FS maintains an accurate database of all 

explosives and magazines both owned by FS and housed within the National Forest System and 

whether the controls are sufficient to ensure the security of these devices.

yEvaluate the adequacy of FS’ controls over critical deferred maintenance, including safety 

inspections and condition assessments, to mitigate threats to public health and safety. We will also 

evaluate FS’ actions to effectively reduce its critical deferred maintenance backlog and address 

previous OIG audit recommendations.

yDetermine if FS’ next generation and legacy air tanker contracts were solicited, competed, and 

awarded according to the Federal Acquisition Regulation (FAR) and that contract modifications are 

within the scope of the original award. 

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

resources employed.

2 Beginning in FY 2016, we are including work associated with IT security based on revisions to Goal 1, which incorporates 

security measures that protect Departmental resources in OIG’s Strategic Plan. Previously, this work was included in Goal 3, 

where our FY 2015 FISMA work is included.
ANNUAL PLAN FY 2016 3

yComplete our review to determine whether the Agricultural Marketing Service (AMS) has adequate 

controls to ensure (1) processed fruits and vegetables are procured in compliance with Federal 

purchasing regulations, and (2) vendors’ facilities and products are timely and effectively inspected.

yComplete our review to evaluate if FSIS’ (1) determinations that the exporting countries’ food 

safety systems are equivalent to U.S. standards, and (2) oversight is adequate to ensure that 

foreign systems remain equivalent. We will also evaluate the effectiveness of corrective actions 

implemented by FSIS as a result of prior OIG audits in 2005 and 2008.

yComplete our review to evaluate the corrective actions taken by FSIS to implement prior OIG 

audit recommendations concerning improvements in staffing, training, and supervising in-plant 

inspectors; oversight of the Humane Methods of Slaughter Act; removing specified-risk materials; 

and information system management controls.

yComplete our review to determine if the Agricultural Research Service (ARS) has designed and 

implemented the controls recommended in our prior audit to ensure sensitive technology has not 

been susceptible to questionable transfer.

yComplete our review of the research practices and operations of the U.S. Meat Animal Research 

Center (MARC) to evaluate the concerns expressed by Congress and reported by the media 

regarding animal welfare. We will also examine ARS’ oversight and monitoring of MARC as it 

relates to animal welfare.

yComplete our evaluation to determine if USDA’s Office of Homeland Security and Emergency 

Coordination’s (OHSEC) Continuity and Planning Division (CPD) has developed and 

communicated effective plans and procedures designed to prevent, detect, and respond to agroterrorism threats.

yInvestigate 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.

yInvestigate allegations of animal, animal product, plant, and plant product smuggling that can 

introduce devastating diseases and pests into American agriculture.

yInvestigate alleged assaults and related crimes against USDA officials and employees relating to the 

performance of their official duties.
4 ANNUAL PLAN FY 2016

GOAL 2: Reduce program vulnerabilities and strengthen program integrity in the 

delivery of program assistance.

We expect to use approximately 22 percent of our audit and 90 percent of our investigative resources 

to accomplish this goal. Our investigative focus includes threats to the integrity and effectiveness of 

various USDA programs. Our audit 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. For FY 2016, our priorities include the following:

yEvaluate high-volume loss adjusters for crop years 2012 through 2014 to determine if the Risk 

Management Agency’s (RMA) internal controls ensure adequate loss adjustment and review of 

disparate loss adjusters.

yDetermine whether the Rural Housing Service’s (RHS) controls for originating and closing direct 

single family housing loans were effectively designed and operating to ensure that direct single 

family loans were made only for eligible properties to eligible borrowers. We will also determine 

to what extent RHS has met its responsibilities to ensure that rural housing recipients are protected 

against questionable contractors, builders, lenders, and other entities during construction.

yUtilize computer matching agreements with the U.S. Department of the Treasury’s Do Not Pay 

website to match USDA datasets and identify potential improper payments to ineligible participants 

in accordance with Improper Payments Elimination and Recovery Act standards.

yReview AMS’ oversight of the European Union Organic Equivalence 2012 arrangement to 

ensure that European Union products marketed as organic in the United States meet the standards 

established in the arrangement. We will also evaluate whether USDA-certified organic products 

shipped to Europe meet the requirements of the arrangement.

yComplete our review to determine whether the Natural Resources Conservation Service (NRCS) 

made wetland determinations in the Prairie Pothole Region in accordance with the 1985 Food 

Security Act, as amended, and any regulations and policies established by NRCS to implement 

the Act. In addition, we will determine whether NRCS complied with laws and regulations 

regarding appeals, mediation, and National Appeals Division determinations applicable to wetland 

conservation.

yComplete our review to determine the adequacy of processes used to identify and monitor the 

proper disposition of violations of compliance related to the Highly Erodible Land and Wetland 

Provisions of the 1985 Food Security Act. We will review all violations reported in association 

with the 1985 Food Security Act.

yComplete our review of the Rural Utilities Service’s (RUS) controls over the Energy Efficiency 

and Conservation Loan Program to ensure (1) RUS borrowers and consumers meet loan eligibility 

requirements, (2) loans are being used for energy efficiency purposes that benefit rural areas, and 

(3) there are ongoing evaluations to assess the need for the program.

yComplete our review to determine if the Rural Business-Cooperative Service (RBS) is ensuring 

that program participants and projects in the Rural Energy for America Program met eligibility 

requirements, and funds were used in accordance with regulations.
ANNUAL PLAN FY 2016 5

yComplete our review to determine if RBS’ corrective actions for the Intermediary Relending 

Program have been effective at eliminating or reducing previously identified issues, including 

(1) loans made for ineligible purposes, (2) loans exceeding loan limits, (3) loans made in non-rural 

areas, and (4) intermediaries not promptly relending funds.

yComplete our review to determine if the Centralized Servicing Center is properly and accurately 

reporting customer delinquency, defaults, and loan payoff information to credit reporting agencies 

and the Credit Alert Interactive Verification Reporting System in a timely manner.

yComplete our evaluation of the effectiveness of the coordination of USDA farm programs’ 

compliance efforts between FSA, RMA, and NRCS to ensure eligibility and to minimize improper 

payments. We will also review how effectively the agencies are using common information to 

identify noncompliance activities and how shared information in the Comprehensive Information 

Management System is used by agencies to ensure accurate reporting.

yComplete our review to assess RMA’s Approved Insurance Providers’ (AIPs) compliance with 

underwriting procedures for both program and non-program crops by determining (1) whether 

producers maintained detailed farming records, (2) if the AIPs conducted the required inspections, 

(3) the adequacy of AIP inspections, and (4) if AIPs tested producer supporting documentation. We 

will also assess RMA’s internal controls ensuring that AIPs have timely and properly completed all 

required inspections and thoroughly documented these reviews.

yComplete our review to determine (1) whether the National Institute of Food and Agriculture 

(NIFA) allocated funds according to statutory formulas, including if formula data such as farm and 

rural populations are used accurately, and (2) whether the statutory formulas continue to be relevant 

and are supported by appropriate documentation.

yComplete our review to determine whether FNS has adequate controls in place to ensure that the 

State agencies are appropriately implementing the work requirements for Supplemental Nutrition 

Assistance Program (SNAP) recipients and ensuring that only eligible able-bodied adults without 

dependents are receiving benefits.

yComplete our review of SNAP vendor and participant data for FYs 2014-2015 to identify stores 

potentially trafficking benefits.

yComplete our review of FNS’ SNAP administrative costs to determine (1) the accuracy of FNS’ 

SNAP administrative costs claimed by States for FY 2013 to 2015, (2) the reasons for the high 

variance of administrative costs among the States, and (3) best practices found in States where low 

administrative costs exist that can be applied to other States.

yComplete our evaluation of FNS’ administration and oversight of States’ pilot projects to help 

SNAP work registrants obtain employment and increase earned income. We will determine if 

States are (1) effectively managing and monitoring project activities and performance, (2) using 

program funds in accordance with requirements, and (3) effectively measuring and evaluating the 

results of the pilot. We will also determine if the pilot is accomplishing its goal.

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

loan programs.
6 ANNUAL PLAN FY 2016

yInvestigate alleged criminal activity in food and nutrition programs, including SNAP and its 

Electronic Benefits Transfer (EBT) delivery system, the Special Supplemental Nutrition Program 

for Women, Infants, and Children (WIC), and the National School Lunch Program (NSLP). 

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.

yInvestigate allegations of criminal activity in USDA’s disaster relief and assistance programs 

(e.g., crop insurance, indemnity payments, grants and loans, and assistance provided after 

Hurricane Sandy).
ANNUAL PLAN FY 2016 7

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

We expect to use approximately 63 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 investigative focus includes 

allegations of criminal violations or misconduct by USDA employees. For FY 2016, our mandated and 

priority work includes the following:

yAudit the FY 2015-2016 USDA consolidated financial statements and the financial statements of 

five stand-alone agencies and entities: the Commodity Credit Corporation (CCC), the Federal Crop 

Insurance Corporation (FCIC), FNS, NRCS, and Rural Development.

yComplete reviews of USDA’s compliance with improper payment requirements and the reporting of 

high dollar overpayments.

yEvaluate the (1) adequacy of USDA agency controls to ensure OIG audit recommendations are 

effectively implemented (i.e., the final action process), and (2) the sufficiency of agency resources 

provided to achieve final action.

yDetermine whether NRCS controls over the Regional Conservation Partnership Program are 

adequate to ensure compliance with Farm Bill provisions and to ensure funds were used for their 

intended purposes.

yReview and evaluate the Department’s implementation of the requirements of the Digital 

Accountability and Transparency (DATA) Act of 2014.

yEvaluate if the Office of the Assistant Secretary for Civil Rights (OASCR) has controls in place to 

ensure that all EEO civil rights complaints, including those against high ranking USDA officials, are 

processed in a timely manner and referred to and reviewed by appropriate officials in accordance 

with procedures. We will also review actions taken by OASCR to determine if any harm was 

caused by processing delays and subsequent actions to address any harm.

yDetermine if FS has sufficient controls to ensure contracts are awarded competitively and the 

agency is obtaining the best value for the Government.

yEvaluate the Watershed Condition Framework, which FS uses to determine the condition of 

watersheds and prioritize watersheds for restoration or maintenance, and verify if watersheds were 

correctly identified and prioritized.

yEvaluate USDA’s Suspension & Debarment (S&D) Program to determine (1) whether USDA’s 

corrective actions taken in response to our prior audit report, issued August 2010, were adequate, 

and (2) if USDA actively assesses and refers USDA program violators to S&D for adjudication.

yComplete our review to determine whether USDA is reporting past performance information to the 

Contractor Performance Assessment Reporting System (CPARS) for contract actions entered in 

FY 2013.

yComplete our review of NRCS’ controls over the implementation and execution of the Conservation 

Stewardship Program (CSP) to determine whether NRCS has adequate controls to ensure eligibility, 

accurate payments, and producer compliance.

yComplete our review to determine whether producers are shifting their CSP payment shares to 

evade CSP payment limitations.
8 ANNUAL PLAN FY 2016

yComplete our review to determine whether the Office of the Chief Scientist (OCS) and the 

Department’s key agencies responsible for performing or administering research (ARS, NIFA, and 

FS) have adequate internal controls to (1) prioritize agricultural research and (2) ensure the research 

is funded according to approved priorities. We will also assess OCS’ response to recommendations 

made in a 2013 GAO report on research coordination between ARS and NIFA.3

yComplete follow-up on our 2006 audit and evaluate FS’ current efforts in prioritizing its hazardous 

fuels reduction work to those wildland urban interface areas identified in the Community Wildlife 

Protection Plans.

yComplete our review to determine the adequacy of FS’ controls regarding the administration of 

cost-share agreements.

yComplete our evaluation to determine whether the Foreign Agricultural Service is effectively 

coordinating and monitoring the implementation of the Administration’s new Trade Agreement 

initiatives. We will also determine if the Department has effectively integrated these trade 

initiatives into USDA’s trade strategies.

yComplete our review to determine whether USDA agencies are taking the appropriate actions to 

achieve the Department’s strategic goals for climate change.

yInvestigate allegations of employee corruption and fraud.

3 GAO, Two USDA Agencies Can Enhance Safeguards against Project Duplication and Strengthen Collaborative Planning, 

GAO-13-255 (Washington, D.C.: April 12, 2005).
ANNUAL PLAN FY 2016 9

GOAL 4: Maintain a highly qualified and diverse workforce with tools and training 

necessary to continuously enhance OIG’s ability to fulfill its mission.

Our management focus is on enhancing all communication through existing technologies, timely 

reporting information to stakeholders, and delivering quality service to employees. Our FY 2016 

management priorities include the following:

yContinue ongoing activities pursuant to the OIG Diversity and Inclusion Strategic Plan for 

FY 2014-2018.

yEnhance communication between Senior Staff and all OIG employees.

yMaintain internal and external response times to IT security incidents.

yDeliver quality OIG internal training courses.
10 ANNUAL PLAN FY 2016

FY 2015 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 2015, OIG met 14 of the 16 performance measures. 

The following tables illustrate our FY 2015 results in comparison with our performance targets. For 

FY 2016, our performance measures and targets can be found on the back cover.

IG Strategic and Performance Goals and FY 2015 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 Reduce program vulnerabilities and strengthen program integrity in the delivery of 

program assistance.

(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 by providing the tools and training 

necessary to continuously enhance OIG’s ability to fulfill its mission.

Performance Measures FY 2015 Target FY 2015 Actual

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

activities. 94% 96.7%

(2) Percentage of audit recommendations where management decisions are 

achieved within 1 year. 92% 90.9%

(3) Mandatory, Congressional, Secretarial and Agency (MCSA) requested audits 

initiated where the findings and recommendations are presented to the auditee 

within established or agreed-to timeframes (includes verbal commitments). 

90% 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 appropriate 

administrative authority. 

75% 88.9%

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

civil suit or settlement, judgment, administrative action, or monetary recovery. 70% 82.3%

(6) On a biannual basis, positive employee satisfaction rate reported in staff 

surveys. 70% 63.1%

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

accomplished within 30 days of incident. 95% 100%

(8) Positive evaluation scores on OIG internal training course evaluations. 85% 92.2%

(9) Visible and interactive communication between Senior Staff and all OIG 

employees occurs bi-monthly. 80% 117%

(10) EEO Counselor’s internal and external reports will be completed within 

15 calendar days after the counseling period ends. 85% 100%
ANNUAL PLAN FY 2016 11

Performance Measures FY 2015 Target FY 2015 Actual

(11) Inspection reports issued in final with management response within 60 days. 85% 100%

(12) Inspection report recommendations accepted annually. 85% 94.3%

(13) Requests from Congress acknowledged either orally or in writing within 

5 working days of receipt. 95% 100%

(14) Counsel to the Inspector General issues IG subpoenas within 5 working days 

upon receipt of complete information for review. 95% 100%

(15) Meet statutory deadlines on Freedom of Information Act (FOIA) appeals. 95% 100%

(16) Issue legal opinions within 30 calendar days of receipt of request, or other 

agreed-to date. 85% 100%

CONCLUSION

Throughout FY 2016, we will continue to monitor our progress in achieving the performance objectives 

of this plan through periodic reporting. Adjustments may be made to reflect shifting priorities, increased 

or reduced resources, or other circumstances that may arise.

In developing this annual plan, we made every effort to reasonably assess our planned work’s strategic 

alignment and importance, anticipated outcomes, and resource requirements. We believe it represents 

a balanced and achievable set of performance objectives for FY 2016. We will report on our results 

through our semiannual reports to Congress.
12 ANNUAL PLAN FY 2016

APPENDIX A: RELATED MATERIALS AND INFORMATION

OIG Strategic Plan for FY 2013-2018:

http://www.usda.gov/oig/webdocs/USDA_OIG_2013_Five_Year_Plan_508c.pdf

USDA Strategic Plan for FY 2014-2018:

http://www.usda.gov/documents/usda-strategic-plan-fy-2014-2018.pdf

USDA Major Management Challenges (August 2015): 

http://www.usda.gov/oig/webdocs/MgmtChallenges2015.pdf

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

http://www.oig.usda.gov/intranet/dcr/DIStratPlanFY14-FY18.pdf
ANNUAL PLAN FY 2016 13

APPENDIX B: OIG ORGANIZATIONAL CHART AND FUNCTIONAL 

RESPONSIBILITIES - SEPTEMBER 2015

Note 1: *AIG—Assistant Inspector General

Note 2: **DAIG—Deputy Assistant Inspector General

6 Headquarters Divisions

3 Regional Offices 

13 Field Offices

4 Headquarters Divisions 

5 Regional Offices

51 Sub offices & Residences

4 Headquarters Divisions 

6 Regional Offices

1 Sub office

Gil Harden 

AIG* for Audit

(202) 720-6945

Ann Coffey

 AIG for Investigations 

(202) 720-3965

Lane Timm 

AIG for Management

 (202) 720-6979

Paul Feeney

Deputy Counsel

 (202) 720-6901

Antigone Potamianos

Deputy Counsel

(202) 720-9110

Phyllis Fong

Inspector General

(202) 720-8001

David Gray 

Deputy Inspector General

(202) 720-7431

Scott Williams

 Compliance & Integrity 

(301) 504-1111

Phyllis Throckmorton

Diversity & Conflict 

Resolution 

(202) 720-6902

Christy Slamowitz

Counsel to the 

Inspector General

(202) 720-9110

Steven Rickrode

DAIG for Audit

(202) 720-5907

Rod DeSmet

DAIG for Audit

(202) 720-1918

Peter Paradis

DAIG for Investigations 

(202) 720-3965

Vacant

DAIG for Management 

(202) 720-6979
14 ANNUAL PLAN FY 2016

OIG AREAS OF RESPONSIBILITY

Audit

The Office of Audit (OA) conducts independent and objective audits, reviews, and other examinations 

to improve 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 most 

audit work is done by in-house staff, OA contracts with certified public accountants for some work and 

oversees the quality of work done by auditors under contract to other USDA agencies. OIG audits are 

performed in accordance with Generally Accepted Government Auditing Standards, published by the 

U.S. Government Accountability Office.

Investigations

The Office of Investigations investigates allegations of crime, cyber-crime, fraud, abuse, or misconduct 

having an impact on USDA programs, personnel, and resources. We utilize specific law enforcement 

authorities, tools, and techniques, including the use of asset forfeiture, to conduct our investigations 

and prevent fraud, waste, and abuse in the programs and operations of USDA.4 Investigative work is 

intended to result in appropriate actions to resolve allegations and to prevent and deter future instances 

of illegal acts or misconduct.

Counsel

The Office of Counsel (OC) provides legal advice and representation on a wide variety of issues arising 

during the course of OIG’s audit and investigative activities, as well as internal administrative and 

management matters. OC also manages OIG’s congressional and media relations, ethics, and Freedom 

of Information Act/Privacy Act programs; and reviews proposed legislation, regulations, policies, and 

procedures.

Management

The Office of Management (OM) provides financial, procurement, human resources, administrative, 

and information technology services support to the OIG staff. OM also oversees the development 

of and adherence to management policies and procedures. In addition, OM is responsible for asset 

management, budget formulation and execution, and cross-OIG workplace training. Finally, OM 

facilitates OIG’s planning activities and reports on various OIG accomplishments.

Compliance and Integrity

The Office of Compliance and Integrity (OCI) 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 conducted in accordance with policy. OCI also 

investigates allegations of criminal and/or serious administrative misconduct by OIG employees. 

4 As a component member of the U.S. Department of Justice’s (DOJ) Asset Forfeiture Program, OIG supports DOJ’s National 

Asset Forfeiture Strategic Plan by making tracing and recovery of assets an integral part of every appropriate criminal 

investigation.
ANNUAL PLAN FY 2016 15

Diversity and Conflict Resolution

The Office of Diversity and Conflict Resolution (ODCR) advises OIG leadership on applying principles 

of civil rights, equal employment opportunity, dispute resolution, diversity, and inclusion on matters 

pertaining to the OIG workforce, program activities, and policy development. This office also guides 

employees who seek the use of the Federal employment discrimination complaint and dispute resolution 

processes, as needed. Through its Special Emphasis Programs and other diversity initiatives, ODCR 

leads OIG’s efforts to foster and maintain a diverse and inclusive work environment. This ensures that 

OIG continues to recognize and value every individual’s unique skills and perspectives.
16 ANNUAL PLAN FY 2016

APPENDIX C: DISTRIBUTION OF AUDIT RESOURCES BY AGENCY

FY 2016 PLANNED

Mission Area Agency %

Natural Resources and 

Environment—18.9%

Forest Service (FS) 13.6

Natural Resources Conservation Service (NRCS) 5.3

Farm and Foreign Agricultural 

Services—10.2%

Farm Service Agency (FSA) 1.4

Foreign Agricultural Service (FAS) 2.1

Risk Management Agency (RMA) 6.5

Commodity Credit Corporation (CCC) 0.2

Rural Development—10.8% Rural Development (RD) 3.8

Rural Utilities Service (RUS) 2.1

Rural Housing Service (RHS) 2.3

Rural Business-Cooperative Service (RBS) 2.6

Food, Nutrition, and Consumer 

Services—12.7% Food and Nutrition Service (FNS) 12.7

Food Safety—8.0% Food Safety and Inspection Service (FSIS) 8.0

Marketing and Regulatory Programs—3.4% Agricultural Marketing Service (AMS) 2.1

Animal and Plant Health Inspection Service (APHIS) 1.0

Grain Inspection, Packers and Stockyards Administration (GIPSA) 0.3

Research, Education, and 

Economics—3.1%

Agricultural Research Service (ARS) 1.0

National Institute of Food and Agriculture (NIFA) 2.1

National Agricultural Statistics Service (NASS) 0.0

Economic Research Service (ERS) 0.0

Executive Secretariat and Other 

Entities—9.0%

Office of the Secretary (OSEC), 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)

9.0

Multiple Agency—23.9% 23.9
ANNUAL PLAN FY 2016 17

APPENDIX D: 

DISTRIBUTION OF INVESTIGATIVE RESOURCES BY AGENCY

FY 2016 ANTICIPATED

Mission Area Agency %

Natural Resources And Environment—3.0% Forest Service (FS) 2.5

Natural Resources Conservation Service (NRCS) 0.5

Farm And Foreign Agricultural 

Services—17.0%

Farm Service Agency (FSA) 10.0

Foreign Agricultural Service (FAS) 1.0

Risk Management Agency (RMA) 6.0

Rural Development—5.0% Rural Utilities Service (RUS) 1.0

Rural Housing Service (RHS) 2.5

Rural Business-Cooperative Service (RBS) 1.5

Food, Nutrition, And Consumer 

Services—68.0%

Food and Nutrition Service (FNS) 68.0

Food Safety—3.0% Food Safety and Inspection Service (FSIS) 3.0

Marketing And Regulatory 

Programs—3.0%

Agricultural Marketing Service (AMS) 0.8

Animal and Plant Health Inspection Service (APHIS) 2.0

Grain Inspection, Packers and Stockyards Administration (GIPSA) 0.2

Research, Education, And 

Economics—0.5%

Agricultural Research Service (ARS) 0.3

National Institute of Food and Agriculture (NIFA), Economic 

Research Service (ERS), and National Agricultural Statistics 

Service (NASS)

0.2

Other—0.5% 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 others.

0.5
18 ANNUAL PLAN FY 2016

APPENDIX E: FISCAL YEAR 2016 AUDITS PLANNED AND IN PROCESS

Agency Title Goal

AMS * Procurement and Inspection of Fruits and Vegetables Safety and Security

National Organic Program Partnership between the United States and the 

European Union Integrity of Benefits

ARS * U.S. Meat Animal Research Center Safety and Security

* Adequacy of Controls to Prevent the Release of Sensitive Technology Safety and Security

ASCR Processing of EEO Complaints Improvement Initiatives

CCC * Commodity Credit Corporation’s Financial Statements for FYs 2015 and 2014 Improvement Initiatives

Commodity Credit Corporation’s Financial Statements for FYs 2016 and 2015 Improvement Initiatives

FAS * FAS Implementation of the Administration’s Trade Agreement Initiatives Improvement Initiatives

FNS * SNAP Administrative Costs Integrity of Benefits

* USDA Pilot Project to Reduce Dependency and Increase Work Requirements 

and Work Effort under Supplemental Nutrition Assistance Program Integrity of Benefits

* Controls over SNAP Benefits for Able-Bodied Adults Without Dependents Integrity of Benefits

* Detecting SNAP Trafficking Using Data Analysis Integrity of Benefits

* Food and Nutrition Service’s Financial Statements for FYs 2015 and 2014 Improvement Initiatives

Food and Nutrition Service’s Financial Statements for FYs 2016 and 2015 Improvement Initiatives

FS * USDA’s Plan for Addressing Climate Change Improvement Initiatives

* Firefighting Cost Share Agreements with Non-Federal Entities Improvement Initiatives

* Wildland Fire Activities-Hazardous Fuels Reduction Improvement Initiatives

Air Tanker Contract Awards Safety and Security

Critical Deferred Maintenance Safety and Security

Controls over Explosives and Magazines Safety and Security

Watershed Management Improvement Initiatives

Controls over Service Contracts Improvement Initiatives

FSIS * Follow-Up on the 2007 and 2008 Audit Initiatives Safety and Security

* Evaluation of FSIS’ Equivalency Assessments of Exporting Countries Safety and Security

Controls over the State Meat and Poultry Inspection Program Safety and Security

Controls over Declaring Allergens on Product Labels Safety and Security

MULTI * FY 2015 Federal Information Security Management Act Audit Improvement Initiatives

* Coordination of USDA Farm Program Compliance—FSA, RMA, and NRCS Integrity of Benefits

* Department’s Controls over Prioritizing and Funding Agricultural Research Improvement Initiatives

* Audit of USDA’s Compliance with Contractor Past Reporting Requirements Improvement Initiatives

* Department of Agriculture’s Closing Package Financial Statements for FYs 

2015 and 2014 Improvement Initiatives
ANNUAL PLAN FY 2016 19

Agency Title Goal

* Hispanic and Women Farmers and Ranchers Claim Resolution Process Improvement Initiatives

* Department of Agriculture’s Consolidated Financial Statements for FYs 2015 

and 2014 Improvement Initiatives

FY 2016 Federal Information Security Management Act Audit Safety and Security

Assessment of USDA’s Continuous Diagnostics Monitoring Safety and Security

Review of USDA’s Scanning, Patching and Remediation of Known 

Vulnerabilities Progress Safety and Security

Detect Ineligible Participants’ Improper Payments by Matching USDA 

Programs’ Databases to Do Not Pay Integrity of Benefits

Department of Agriculture’s Closing Package Financial Statements for FYs 

2016 and 2015 Improvement Initiatives

Statement on Standards for Attestation Engagement No. 16 Report on Controls 

at the National Finance Center for October 1, 2015 to July 2016 Improvement Initiatives

USDA’s Fiscal Year 2015 Compliance with Improper Payment Requirements Improvement Initiatives

General and Application Controls Work for USDA’s Financial Statement Audits 

for FYs 2015 and 2016 Improvement Initiatives

Department of Agriculture’s Consolidated Financial Statements for 

FYs 2016 and 2015 Improvement Initiatives

Fiscal Year 2015 Executive Order 13520, Reducing Improper Payments High 

Dollar Overpayment Review Improvement Initiatives

Implementation of Suspension and Debarment Tools in the U.S. Department of 

Agriculture Improvement Initiatives

NIFA * NIFA Formula Grant Programs Controls over Fund Allocations to States Integrity of Benefits

NRCS * NRCS: Wetland Determinations in the Prairie Pothole Region Integrity of Benefits

* NRCS Monitoring of Highly Erodible Land and Wetland Conservation 

Violations Integrity of Benefits

* Conservation Stewardship Program Payment Limitations Improvement Initiatives

* Natural Resources Conservation Service’s Financial 

Statements for FYs 2015 and 2014 Improvement Initiatives

* Controls over the Conservation Stewardship Program Improvement Initiatives

* Natural Resources Conservation Service’s Financial Statements for FY 2015 Improvement Initiatives

Natural Resources Conservation Service’s Financial Statements for FY 2016 Improvement Initiatives

NRCS Regional Conservation Partnership Program Controls Improvement Initiatives

OCFO Departmental Oversight of Final Action on OIG Audit Recommendations Improvement Initiatives

Implementation of the Digital Accountability and 

Transparency (Data) Act of 2014 Improvement Initiatives

Agreed-Upon Procedures: Employee Benefits, Withholdings, Contributions, 

and Supplemental Semiannual Headcount Report Improvement Initiatives

OHSEC * Agroterrorism Prevention and Detection Safety and Security

FY 2016 Classification Management Improvement Initiatives

RBS * Intermediary Relending Program Integrity of Benefits

* Rural Energy for America Program Integrity of Benefits
20 ANNUAL PLAN FY 2016

Agency Title Goal

RD * Rural Development’s Financial Statements for FYs 2015 and 2014 Improvement Initiatives

Rural Development’s Financial Statements for FYs 2016 and 2015 Improvement Initiatives

RHS * Single Family Housing Direct Loan Credit Reporting Integrity of Benefits

Controls over Originating and Closing Rural Housing Service’s Direct Single 

Family Loan Program Integrity of Benefits

RMA * Accuracy of Approved Insurance Provider Underwriting of Crop Insurance 

Policies Integrity of Benefits

* Federal Crop Insurance Corporation’s Financial Statements 

for FYs 2015 and 2014 Improvement Initiatives

RMA Oversight of the Loss Adjustment Process Integrity of Benefits

Federal Crop Insurance Corporation’s Financial Statements for 

FYs 2016 and 2015 Improvement Initiatives

RUS * RUS—Energy Efficiency and Conservation Loan Program Integrity of Benefits

Notes on Appendix E

Asterisk (*): Denotes work-in-process, which is carried over from an assignment 

initiated in the prior fiscal year.

Safety and Security: 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.

Integrity of Benefits: Goal 2: Reduce program vulnerabilities and strengthen program 

integrity in the delivery of program assistance.

Improvement Initiatives: Goal 3: Provide USDA with oversight to help it achieve its resultsoriented performance.
ANNUAL PLAN FY 2016 21

APPENDIX F: ACRONYMS

AIP .......................Approved Insurance Providers

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

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

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

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

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

CPARS .................Contractor Performance Assessment Reporting System

CPD......................Continuity and Planning Division

CSP.......................Conservation Stewardship Program

DATA ...................Digital Accountability and Transparency Act of 2014

DOJ......................U.S. Department of Justice

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

EBT......................Electronic Benefits Transfer

EEO......................Equal Employment Opportunity

ERS ......................Economic Research Service

FAR......................Federal Acquisition Regulation

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

FISMA..................Federal Information Security Management Act

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

FOIA ....................Freedom of Information Act

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

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

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

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

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

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

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

MARC..................U.S. Meat Animal Research Center

MCSA ..................Mandatory, Congressional, Secretarial and Agency

NASS ...................National Agricultural Statistics Service

NIFA.....................National Institute of Food and Agriculture

NSLP....................National School Lunch Program

OA........................Office of Audit

OC........................Office of Counsel

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

OCI.......................Office of Compliance and Integrity

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

ODCR ..................Office of Diversity and Conflict Resolution

OI .........................Office of Investigations

OM.......................Office of Management

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

OCS......................Office of Chief Scientist

OHSEC ................Office of Homeland Security and Emergency Coordination
22 ANNUAL PLAN FY 2016

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

OSEC ...................Office of the Secretary

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

RBS......................Rural Business-Cooperative Service

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

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

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

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

S&D .....................Suspension & Debarment

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

USDA...................United States Department of Agriculture

WIC......................Special Supplemental Nutrition Program for Women, Infants and Children 
OVERVIEW OF OIG PLANS FOR FISCAL YEAR 2016

During FY 2014, we issued an updated OIG Strategic Plan for FY 2013-2018. The following table 

illustrates OIG’s revised strategic goals, the direct resources to be spent on each goal, and the new 

FY 2016 performance targets. 

Percentage of Direct Resources to be Allocated on each FY 2016 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. 15% 5%

(2) Reduce program vulnerabilities and strengthen program integrity in the delivery of 

program assistance. 22% 90%

(3) Provide USDA with oversight to help it achieve its results-oriented performance. 63% 5%

(4) Maintain a highly qualified and diverse workforce by providing the tools and 

training necessary to continuously enhance OIG’s ability to fulfill its mission. N/A N/A

Note: Work on Goal 4 includes: (1) the OIG mission support work of the Offices of Counsel, 

Management, Diversity and Conflict Resolution, and Compliance and Integrity; and (2) the training of 

staff in all OIG organizational units.
OVERVIEW OF OIG PLANS FOR FISCAL YEAR 2016

Performance Measures FY 2016 Target

(1) Percentage of OIG direct resources dedicated to critical-risk or high-impact activities. 94%

(2) Percentage of audit recommendations where management decisions are achieved within 1 year. 92%

(3) MCSA-requested audits initiated where the findings and recommendations are presented to the 

auditee within established or agreed-to timeframes (includes verbal commitments). 90%

(4) Percentage of closed investigations that resulted in a referral for action to DOJ, State, or local law 

enforcement officials, or a relevant administrative authority. 75%

(5) Percentage of closed investigations that resulted in an indictment, conviction, civil suit or settlement, 

judgment, administrative action, or monetary result. 70%

(6) On a biannual basis, positive employee satisfaction rate reported in staff surveys. 70%

(7) Internal and external IT security incidence response and resolution accomplished within 30 days of 

incident. 95%

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

(9) Visible and interactive communication between Senior Staff and all OIG employees occurs 

bi-monthly. 80%

(10) EEO Counselor’s internal and external reports will be completed within 15 calendar days after the 

counseling period ends. 85%

(11) Inspection reports issued in final with management response within 60 days. 85%

(12) Inspection report recommendations accepted annually. 85%

(13) Requests from Congress acknowledged in writing within 5 working days of receipt. 95%

(14) Counsel to the Inspector General issues IG subpoenas within 5 working days upon receipt of 

complete information for review. 95%

(15) Meet statutory deadlines on Freedom of Information Act appeals. 95%

(16) Issue legal opinions within 30 calendar days of receipt of request, or other agreed-to date. 90%
To learn more about OIG, visit our website at 

www.usda.gov/oig/index.htm

How To Report Suspected Wrongdoing in USDA Programs

Fraud, Waste, and Abuse

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

Click on Submit a Complaint

Telephone: 800-424-9121

Fax: 202-690-2474

Bribes or Gratuities

202-720-7257 (24 hours a day)

The U.S. Department of Agriculture (USDA) prohibits discrimination in all of its programs and activities on the basis of race, color, 

national origin, age, disability, and where applicable, sex (including gender identity and expression), marital status, familial status, 

parental status, religion, sexual orientation, political beliefs, genetic information, reprisal, or because all or part of an individual’s income 

is derived from any public assistance program. (Not all prohibited bases apply to all programs.) Persons with disabilities who require alternative means for communication of program information (Braille, large print, audiotape, etc.) should contact USDA’s TARGET Center 

at (202) 720-2600 (voice and TDD).

To file a complaint of discrimination, write to USDA, Assistant Secretary for Civil Rights, Office of the Assistant Secretary for Civil Rights, 

1400 Independence Avenue, SW., Stop 9410, Washington, D.C. 20250-9410, or call toll-free at (866) 632-9992 (English) or (800) 

877-8339 (TDD) or (866) 377-8642 (English Federal-relay) or (800) 845-6136 (Spanish Federal-relay). USDA is an equal opportunity 

provider and employer.