United States Department of Agriculture 

OFFICE OF INSPECTOR GENERAl 
HIGHLIGHTS OF OFFICE OF INSPECTOR GENERAL (OIG) PLANS FOR

FISCAL YEAR 2015 

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.

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

effectively meet program objectives.

• 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 Reduce program vulnerabilities and strengthen program integrity in the delivery 

of program assistance. 

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

determine if entitlements and benefits are effectively directed based on 

eligibility. 

• Review USDA’s mandated reports as required by both Executive 

Order 13520 and the Improper Payments Elimination and Recovery Act 

of 2010. 

• 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 its results-oriented performance. 

• Perform mandated fiscal year (FY) 2014/2015 financial statement audits 

of five USDA agencies and the Department as a whole.

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

systems and applications. 

• Investigate allegations of significant criminal activity by USDA 

employees.

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

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

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

• Deliver quality OIG internal training courses.

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

• Track 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 fiscal year (FY) 2015. 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 both the OIG Strategic Plan for FY 2013-2018 and the USDA Strategic Plan for FY 2010-2015. 

This plan represents the continuing efforts of OIG employees to focus on critical USDA programs and 

activities of national importance. While the Federal Government has been recently challenged by fiscal 

constraints, OIG’s FY 2014 appropriation enabled us to accomplish most of our priority goals and 

objectives. While our authorized staffing in FY 2013 was at its lowest level since 1963, our hiring 

actions are currently on the rise and we anticipate higher employment levels for the year to come, 

enabling 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 will work with our Human Resources staff to perform an annual review of 

this Plan, with a goal of developing a measure(s) 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. 

We continue to evaluate USDA’s compliance with Executive Order 13520 and the Improper Payments 

Elimination and Recovery Act of 2010 by reviewing agencies’ efforts to reduce improper payments. OIG 

is also working with USDA to increase suspension and debarment activities associated with related 

violators. Furthermore, as required by the Claims Resolution Act of 2010, we are conducting an 

additional audit of the “In re Black Farmers Discrimination Litigation” process now that all of the claim 

adjudications are final, and our audit includes reviewing a statistical sample of adjudicated claims. At the 

request of the Secretary, we are evaluating the “Hispanic and Women Farmers and Ranchers” Claims 

Resolution Process to determine if the claims review process is adequate and functioning as prescribed, 

and to ensure funds are distributed only to eligible applicants. 

OIG continues to oversee USDA disaster- and emergency-related activities as authorized by the Disaster 

Relief Appropriations Act of 2013 (Pub. L. No. 113-2). For example, we are completing our review of 

the Livestock Forage Program in which we are assessing whether participants met eligibility 

requirements, complied with program requirements, and received accurate payments. Finally, as we 

implement our plan of oversight activities, we will continue to investigate allegations of fraud or misuse 

involving disaster assistance funds provided in areas damaged by Hurricane Sandy.1

 

1

Further information on OIG’s oversight plan for disaster relief funding can be viewed by linking to 

http://www.usda.gov/oig/webdocs/Oversight-of-USDA-Disaster-Funding130426.pdf. 
Again, we are pleased to present this Annual Plan for FY 2015 and are committed to the continued 

accomplishment 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 2015. 

Phyllis K. Fong

Inspector General
TABLE OF CONTENTS

Introduction........................................................................................................ 1

Resources and Organization ............................................................................. 1

FY 2015 Work Plan ........................................................................................... 1

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

1

Goal 2 .................................................................................................................. Reduce program vulnerabilities and strengthen program integrity in the delivery of program 

assistance

3

Goal 3 .................................................................................................................. Provide USDA with oversight to help it achieve its results-oriented performance5

Goal 4 .................................................................................................................. Maintain a highly qualified and diverse workforce with the tools and training necessary to 

continuously enhance OIG’s ability to fulfill its mission

7

FY 2014 Performance Summary and Results................................................. 8

Conclusion .......................................................................................................... 10

Appendix A......................................................................................................... Related Materials and Information11

Appendix B ......................................................................................................... OIG Organizational Chart and Functional Responsibilities12

Appendix C......................................................................................................... Distribution of Audit Resources by Agency15

Appendix D......................................................................................................... Distribution of Investigative Resources by Agency16

Appendix E ......................................................................................................... Fiscal Year 2015 Audits Planned and in Progress17

Overview of OIG Plans for Fiscal Year 2015 .................................................. 22

Introduction 

USDA OIG Fiscal Year 2015 Annual Plan 1 

Introduction 

The United States Department of Agriculture (USDA), Office of Inspector General’s (OIG) Strategic 

Plan for FY 2013-2018 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 issues of 

the 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 2015 work that USDA OIG intends to 

undertake in support of our current 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 2015 funding level is not yet certain, the Annual Plan may need to be 

adjusted during the year should resource levels change. Appendix B describes our current organizational 

structure and functional responsibilities. 

FY 2015 Work Plan

A summary of the work we plan in support of our FY 2015 strategic goals 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 13.2 percent of our audit and 5 percent of our investigative resources in 

achieving this goal.2

 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. For FY 2015, our priorities include the following: 

• Evaluate Food Safety and Inspection Service’s (FSIS) determinations that the exporting countries 

food safety systems are equivalent to U.S. standards, and oversight to ensure that foreign systems 

remain equivalent. We will also evaluate the effectiveness of corrective actions implemented by 

FSIS in response to prior OIG audits in 2005 and 2008. 

• Evaluate Animal and Plant Health Inspection Service’s (APHIS) efforts to detect Porcine 

Epidemic Diarrhea (PED), prevent its further spread both domestically and through imports, and 

coordinate with other Federal agencies to address PED.

 

2

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

resources employed.
Goals

2 USDA OIG Fiscal Year 2015 Annual Plan

• Evaluate the operations of Hazard Analysis and Critical Control Point (HACCP)-Based 

Inspection Modules Project (HIMP) chicken plants and how FSIS has implemented its inspection 

procedures, and determine if the HIMP system could improve food safety in these establishments. 

• Investigate threats involving the safety of meat, poultry, and egg products to ensure that timely 

response and appropriate corrective actions are taken to protect the public from food tampering or 

tainted food. 

• Complete our review to determine if Agricultural Research Service (ARS) has designed and 

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

been susceptible to questionable transfer. 

• Complete our review to determine if APHIS has fully implemented controls over the release 

permits recommended in a previous audit to provide reasonable assurance that movements and 

releases of genetically engineered organisms (GEOs) in the environment are in accordance with 

laws and regulations. 

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

audit recommendations in audit Reports 24601-0007-KC and 24601-07-HY, 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. 

• Complete our evaluation of FSIS’ implementation of its Public Health Information System 

(PHIS) module for domestic inspection. This includes assessing FSIS’ pilot projects for the 

collection of establishment profile data for food safety systems, operations, and demographics. 

• Complete our review of FSIS’ inspection of ground turkey, including sampling and testing 

protocols, to determine if improvements in the program(s) could be made. 

• Investigate animal, animal product, plant, and plant product smuggling that can introduce 

devastating diseases and pests into American agriculture.

• Complete our evaluation of 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. 

• Complete our review to determine whether APHIS Wildlife Services' predator control activities

were justified and effective; assess the controls over cooperative agreements; assess Wildlife 

Services' information system for reliability and integrity; and follow-up on the implementation of 

prior audit recommendations, such as the accountability over hazardous materials and equipment.

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

the performance of their official duties. 
Goals

USDA OIG Fiscal Year 2015 Annual Plan 3

Goal 2 – Reduce program vulnerabilities and strengthen program integrity in 

the delivery of program assistance. 

We expect to use approximately 27.7 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 2015, our priorities include the following: 

• Conduct a review of Food and Nutrition Service (FNS), Supplemental Nutrition Assistance 

Program (SNAP) data to identify new patterns to detect potential trafficking activities. 

• Evaluate AMS' oversight of the agreement to ensure that European Union products marketed as 

organic in the United States meet the standards established in the agreement. We will also 

evaluate whether USDA-certified organic products shipped to Europe meet the requirements of 

the agreement. In addition, we will evaluate whether products shipped into the United States and 

certified organic with a European Union label are accompanied by an organic import certificate 

containing the required information. 

• Determine if USDA’s Centralized Servicing Center is properly/accurately reporting customer 

delinquency, default, and loan payoff information to credit reporting agencies and the Credit 

Alert Interactive Voice Response System in a timely manner. 

• Determine the adequacy of processes used by National Resource Conservation Service (NRCS) 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. 

• Determine if Rural Utilities Service (RUS) has established 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.

• Complete our review of Rural Housing Service (RHS) to determine whether owners (or their 

management companies) and tenants are reporting reasonable and accurate information to RHS

by analyzing the data provided, and evaluating the internal controls Rural Development (RD) has 

in place for this program.

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

that program participants and projects met eligibility requirements, and funds were used in 

accordance with regulations.

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

farm loan programs.

• Complete our review of the Office of Advocacy and Outreach (OAO) Section 2501 grants 

awarded in 2010-2011 to ensure that grantees were eligible and that they expended grants in 

accordance with regulations. We will also evaluate OAO's policies, procedures, and internal 

controls related to its grant management process during FY’s 2010 and 2011. 
Goals

4 USDA OIG Fiscal Year 2015 Annual Plan

• Complete our review to determine whether the Farm Service Agency (FSA) has implemented 

proper controls to address risks resulting from January 2013 modifications made to its operating 

loan application, eligibility, and security requirement regulations to allow for microloans to better 

serve the unique operating needs of small family farm operations and also determine if FSA uses 

microloans to expand access to credit for a variety of producers. 

• Complete our evaluation on the effectiveness of the coordination of USDA farm programs’ 

compliance efforts between FSA, Risk Management Agency (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 non-compliance activities and how shared information 

in the Comprehensive Information Management System is used by agencies to ensure accurate 

reporting. 

• Complete our review to determine whether FNS has effective controls in place to ensure that

School Funding Authorities (SFA’s) comply with the food service account revenue requirements 

outlined in sections 205 and 206 of the Healthy, Hunger-Free Kids Act (HHFKA). 

• Complete our assessment of whether RMA National Program Operations Reviews (NPOR) 

reasonably determine if the approved insurance providers are substantially in compliance with 

laws, regulations, the standard reinsurance agreement, associated appendices, and approved 

Federal Crop Insurance Corporation policies and procedures. Also, assess if the NPORs provide 

an accurate and effective basis to determine RMA's improper payment rate, identify causes for 

improper payments, and take corrective action to reduce improper payments in accordance with 

the Improper Payments Information Act of 2002 and the Improper Payments Elimination and 

Recovery Act of 2010. 

• Complete our review to determine whether NRCS made wetland determinations in accordance 

with the 1985 Food and Security Act, as amended, and any regulations and policies established 

by NRCS to implement the Act. In addition, we will determine whether NRCS followed laws 

and regulations regarding appeals, mediation, and National Appeals Division determinations 

applicable to wetland conservation. 

• Complete our review to determine whether increased premium subsidies for RMA’s enterprise 

units are commensurate with the reduced risk of loss.

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

Electronic Benefits Transfer (EBT) delivery system, Women, Infants and Children (WIC), and 

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.

• Complete our evaluation of the Department's implementation of the various beginning farmers or 

ranchers provisions to determine whether financial incentives are provided only to eligible 

applicants. Determine whether USDA is reaching the intended audience and whether the 

Department has established adequate controls to avoid duplication of benefits across agencies and 

programs. Lastly, we will evaluate the effectiveness of the Department's outreach efforts made to 

beginning farmers or ranchers. 
Goals

USDA OIG Fiscal Year 2015 Annual Plan 5

• Complete our review to determine if FNS, State agencies, and SFA’s have adequate controls to 

ensure (1) children approved for free and reduced price meals meet the eligibility requirements, 

and (2) meal claims are accurate and supported.

• Complete our review to determine whether FNS has adequate controls in SNAP to ensure State 

error rates are accurately reported, State agency quality control efforts are validated, and State 

agency administrative costs are appropriate.

• Investigate 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). 

Goal 3 – Provide USDA with oversight to help it achieve its results-oriented 

performance. 

We expect to use approximately 59.1 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, IT

security and management, real property management and procurement, and outreach activities. Our 

investigative focus includes allegations involving criminal violations that have employee corruption or 

fraud implications. For FY 2015, our mandated and priority work includes the following: 

• Audit the FY 2014/2015 USDA consolidated financial statements and the financial statements of 

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

Insurance Corporation, FNS, NRCS, and Rural Development. 

• Conduct the mandated audits for FY 2014/2015 as required by the Federal Information Security 

Management Act. 

• Review NRCS' conservation measurement tool, which is the sole means by which NRCS 

generates application ranking scores and activity points for conservation stewardship program 

applications. 

• Evaluate whether USDA agencies are taking the appropriate actions to achieve the Department's 

strategic goals for climate change. 

• Complete our evaluation to determine whether USDA agencies implemented corrective actions in 

response to audit recommendations made during previous disaster-related efforts. We will also 

review relief efforts since fiscal year 2011, including audits of the response to Hurricane Sandy 

and disaster assistance provided through FSA's Livestock Forage Program, Noninsured Crop 

Disaster Assistance Program, Livestock Indemnity Program (as reauthorized by the 2014 Farm 

Bill), and NRCS’ Emergency Watershed Protection Program. 

• Complete our evaluation of FSA’s Modernize and Innovate the Delivery of Agricultural Systems 

(MIDAS) initiative to determine if the needs and expectations of Congress are being met, overall 

management of the project is being performed effectively and efficiently, and secure practices are 

being performed during the implementation process in accordance with Departmental and 

National Institute for Standards and Technology guidance. 
Goals

6 USDA OIG Fiscal Year 2015 Annual Plan

• Complete our review to determine whether USDA's internal controls are adequate to ensure 

agricultural research is prioritized and funded in accordance with stated Departmental goals.

• Complete our evaluation of the adequacy of NRCS’ controls over the land valuation process for 

its conservation easements. 

• Complete our review of NRCS’ controls over the implementation and execution of the 

Conservation Stewardship Program.

• Complete our evaluation to determine whether the Foreign Agricultural Service (FAS) 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.

• Complete our evaluation of AMS' controls over the Process Verified Program (PVP) to ensure 

that certifications are based on substantive Federal standards, are adequately supported, and 

ensure the proper use of the PVP shield and that the claims approved by the agencies represent 

truth in labeling. 

• Complete our evaluation of the effectiveness and efficiency of the Forest Service (FS) Law 

Enforcement and Investigations’ operations and determine if they are operating in compliance 

with Federal laws and regulations and agency policies.

• Complete our review to determine if FS's management controls and compliance activities are 

adequate to oversee the effectiveness and efficiency of its operations, its compliance with laws 

and regulations, and that government resources are used to achieve intended program results. 

• Complete our evaluation of the adequacy of FS' controls surrounding the administration of costshare agreements. 

• Complete our review of FS prior audit followup and evaluation of FS’ current efforts in 

prioritizing its hazardous fuels reduction efforts in those Wildland Urban Interface areas 

identified in Community Wildlife Protection Plans. 

• Investigate allegations of employee corruption and fraud. 

• Complete our review of the “In Re Black Farmers Discrimination Litigation” settlement claims to 

determine whether USDA established and followed proper procedures for distributing settlement 

funds to eligible claimants, as required by the Claims Resolution Act of 2010. 

• Complete our review of “Hispanic and Women Farmers and Ranchers” adjudicated claims to 

determine if the claims review process is adequate and functioning as prescribed in the Claims 

Process Framework, that funds are distributed only to eligible applicants, and that claims are 

adequately supported. 
Goals

USDA OIG Fiscal Year 2015 Annual Plan 7

Goal 4 – Maintain a highly qualified and diverse workforce with the 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 2015 

management priorities include the following: 

• 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. 
Performance Summary and Results 

8 USDA OIG Fiscal Year 2015 Annual Plan

FY 2014 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 2014, OIG met 13 of the 16 performance measures. The 

following tables illustrate our FY 2014 results in comparison with our performance targets. FY 2015 

performance measures and targets can be found on the back cover. 

IG Strategic and Performance Goals and FY 2014 Results

Strategic Goal Performance Goals

(1) Safety and Security 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. 

(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 its 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. 
Performance Summary and Results 

USDA OIG Fiscal Year 2015 Annual Plan 9

Performance Measures FY 14

Target 

FY 14

Actual 

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

activities. 

94% 95.3%

99.2% Audit

88.8% Inv.

(2) Percentage of audit recommendations where management decisions are achieved 

within 1 year. 

92% 94.2%

(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 a relevant 

administrative authority.

75% 87.9%

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

suit or settlement, judgment, administrative action, or monetary result. 

70% 81.5%

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

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

within 30 days of incident. 

90% 100%

(8) Positive evaluation scores on OIG internal training course evaluations. 80% 88.0%

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

occurs monthly. 

90% 91.7%

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

calendar days after the counseling period ends. 

90% 66.7%

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

(12) Inspection report recommendations accepted annually. 85% 94.6%

(13) Requests from Congress acknowledged either orally or in writing within 5 working 

days of receipt. 

90% 100%

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

receipt of complete information for review. 

95% 99.2%

(15) Meet statutory deadlines on Freedom of Information Act (FOIA) appeals. 95% 87.5%

(16) Issue legal opinions within 30 calendar days of receipt of request, or other agreedto date. 80% 85.7%
Conclusion 

10 USDA OIG Fiscal Year 2015 Annual Plan 

Conclusion

Throughout FY 2015, we will measure 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 realistically 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 2015. We will report on our results 

through our semiannual reports to Congress. 
 Appendix A 

USDA OIG Fiscal Year 2015 Annual Plan 11

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 2010-2015: 

http://www.ocfo.usda.gov/usdasp/sp2010/sp2010.pdf

USDA Major Management Challenges (August 2014): 

http://www.usda.gov/oig/webdocs/MgmtChallenges2013.pdf

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

http://www.oig.usda.gov/intranet/dcr/DIStratPlanFY14-FY18.pdf
Appendix B 

12 USDA OIG Fiscal Year 2015 Annual Plan 

OIG Organizational Chart and Functional Responsibilities

September 2014 

Phyllis Throckmorton

Diversity & Conflict 

Resolution 

(202) 720-6902

Christy Slamowitz

Counsel to the Inspector 

General

(202) 720-9110

Paul Feeney

Deputy Counsel

(202)720-6901

Antigone 

Potamianos

Deputy Counsel

(202) 720-9110

Scott Williams

Compliance & Integrity 

(301) 504-1111

Phyllis Fong

Inspector General

(202) 720-8001

David Gray 

Deputy Inspector General

(202) 720-7431

Note 1: *AIG – Assistant Inspector General

Note 2: **DAIG – Deputy Assistant Inspector General

Gil Harden 

AIG* for Audit

(202) 720-6945

Vacant 

DAIG** for 

Audit

(202) 690-4483

Steven 

Rickrode

DAIG for 

Audit

(202) 720-5907

Rod DeSmet

DAIG for 

Audit

(202) 720-1918

Karen Ellis

AIG for Investigations

(202) 720-3965

Lane Timm 

AIG for Management

(202) 720-6979

Ann Coffey

DAIG for 

Investigations 

(202) 720-3965

Ronald Frantz

DAIG for Management 

(202) 720-6979

6 Headquarters Divisions

3 Regional Offices 

14 Field Offices

3 Headquarters 

Divisions

5 Regional 

Offices

46 Sub offices &

Residences

4 Headquarters 

Divisions

6 Regional 

Offices

1 Sub office
 Appendix B 

USDA OIG Fiscal Year 2015 Annual Plan 13

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 most audit work is done by in-house staff, Audit 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 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 

the use of asset forfeiture, to conduct investigations and prevent fraud, waste, and abuse in the programs 

and operations of USDA.6 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.

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) ensures that OIG staff, funds, technology, 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. OM also facilitates OIG’s planning activities and prepares 

cross-cutting documents on OIG accomplishments. 

Compliance and Integrity 

The Office of Compliance and Integrity (OCI) performs independent quality assurance and internal 

control reviews of OIG operations. The reviews provide senior management with reasonable assurance 

that OIG operations and activities are being carried out in accordance with policy. OCI also investigates 

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

 

6

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. Asset forfeiture can be a vital tool to deprive criminals of the fruits and 

instrumentalities of their crimes, thereby deterring criminal activities.
Appendix B 

14 USDA OIG Fiscal Year 2015 Annual Plan 

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 regarding matters 

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

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

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

also leads OIG’s efforts to foster and maintain a diverse workforce and ensures that OIG continues to 

recognize and value every individual’s unique skills and perspectives.
 Appendix C 

USDA OIG Fiscal Year 2015 Annual Plan 15

Distribution of Audit Resources by Agency

FY 2015 PLANNED

MISSION AREA AGENCY %

NATURAL RESOURCES AND 

ENVIRONMENT – 12.6%

Forest Service (FS)

6.1

Natural Resources Conservation Service (NRCS) 6.5

FARM AND FOREIGN AGRICULTURAL 

SERVICES – 12.0%

Farm Service Agency (FSA) 2.5

Foreign Agricultural Service (FAS) 3.3

Risk Management Agency (RMA) 6.0

Commodity Credit Corporation (CCC) 0.2

RURAL DEVELOPMENT – 10.6% Rural Development (RD) 5.0

Rural Utilities Service (RUS) 1.6

Rural Housing Service (RHS) 2.2

Rural Business-Cooperative Service (RBS) 1.8

FOOD, NUTRITION, AND CONSUMER 

SERVICES – 12.0%

Food and Nutrition Service (FNS) 12.0

FOOD SAFETY – 5.5% Food Safety and Inspection Service (FSIS) 5.5

MARKETING AND REGULATORY 

PROGRAMS – 9.3% 

Agricultural Marketing Service (AMS) 5.5

Animal and Plant Health Inspection Service (APHIS) 3.8

Grain Inspection, Packers and Stockyards Administration 

(GIPSA)

*

RESEARCH, EDUCATION, AND 

ECONOMICS – 4.3% 

Agricultural Research Service (ARS) 1.8

National Institute for Food and Agriculture (NIFA) 1.8

National Agricultural Statistics Service (NASS) *

Economic Research Service (ERS) 0.7

EXECUTIVE SECRETARIAT AND OTHER 

ENTITIES – 3.3% 

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)

3.3

MULTIPLE AGENCY – 30.4% 30.4
Appendix D 

16 USDA OIG Fiscal Year 2015 Annual Plan 

Distribution of Investigative Resources by Agency

FY 2015 ANTICIPATED

MISSION AREA AGENCY %

NATURAL RESOURCES AND 

ENVIRONMENT – 2.0%

Forest Service (FS) 1.5

Natural Resources Conservation Service (NRCS) 0.5

FARM AND FOREIGN AGRICULTURAL 

SERVICES – 16.0%

Farm Service Agency (FSA) 10.0

Foreign Agricultural Service (FAS) 0.5

Risk Management Agency (RMA) 5.5

RURAL DEVELOPMENT – 7.0% Rural Utilities Service (RUS) 1.5

Rural Housing Service (RHS) 4.5

Rural Business-Cooperative Service (RBS) 1.0

FOOD, NUTRITION, AND CONSUMER 

SERVICES – 65.0%

Food and Nutrition Service (FNS) 65.0

FOOD SAFETY – 4.0% Food Safety and Inspection Service (FSIS) 4.0

MARKETING AND REGULATORY 

PROGRAMS – 4.0%

Agricultural Marketing Service (AMS) 0.5

Animal and Plant Health Inspection Service (APHIS) 3.0

Grain Inspection, Packers and Stockyards Administration 

(GIPSA)

0.5

RESEARCH, EDUCATION, AND 

ECONOMICS – 0.5%

Agricultural Research Service (ARS) 0.4

National Institute of Food and Agriculture (NIFA), 

Economic Research Service (ERS), and National 

Agricultural Statistics Service (NASS)

0.1

OTHER – 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, other

1.5
Appendix E 

USDA OIG Fiscal Year 2015 Annual Plan 17

Fiscal Year 2015 Audits Planned and In Process

AGENCY TITLE GOAL

AMS * 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

APHIS * APHIS' Wildlife Services-Wildlife Damage 

Management

Safety And Security

USDA's Efforts To Control The Spread Of Porcine 

Epidemic Diarrhea (PED)

Safety And Security

ARS * Adequacy Of Controls To Prevent The Release 

Of Sensitive Technology 

Safety And Security

CCC Commodity Credit Corporation's Financial 

Statements For Fiscal Years 2015 And 2014 

Improvement Initiatives

* Commodity Credit Corporation's Financial 

Statements For Fiscal Years 2014 And 2013 

Improvement Initiatives

DM * Eligibility And Compliance Consideration For 

Section 2501 Grants Awarded FYs 2010-2011 

Integrity Of Benefits

FAS * FAS Implementation Of The 

Administration's Trade Agreement

Initiatives

Improvement Initiatives

FNS * Healthy, Hunger-Free Kids Act Of 2010-

Controls Over Food Service Account Revenue 

Integrity Of Benefits

* FNS SNAP Error Rate Integrity Of Benefits

* FNS - National School Lunch Program 

And School Breakfast Program 

Integrity Of Benefits

Detecting SNAP Trafficking Using Data Analysis Integrity Of Benefits

* Food And Nutrition Service FY 2014 And

2013 Financial Statements 

Improvement Initiatives

Food And Nutrition Service FY 2015 And

2014 Financial Statements Audit 

Improvement Initiatives
Appendix E 

18 USDA OIG Fiscal Year 2015 Annual Plan 

Improper Payments Elimination And 

Recovery Improvement Act Of 2012 

Accountable Official Report Review

Improvement Initiatives

FS * FS Wildland Fire Activities-Hazardous Fuels 

Reduction 

Improvement Initiatives

* Review Of The Management And Oversight 

Of The Forest Service Law Enforcement And 

Investigations Operations 

Improvement Initiatives

* Forest Service Oversight And 

Compliance Activities

Improvement Initiatives

* FS Firefighting Cost Share Agreements With 

Non-Federal Entities

Improvement Initiatives

FSA * FSA's Implementation Of MIDAS Improvement Initiatives

* FSA Microloans Integrity Of Benefits

FSIS Evaluation Of FSIS' Equivalency 

Assessments Of Exporting Countries 

Safety And Security

FSIS HACCP-Based Inspection Models 

Projects Young Chicken Inspection 

Safety And Security

* FSIS Follow-Up On The 2007 And 2008 Audit 

Initiatives

Safety And Security

* FSIS Ground Turkey Inspection And Safety 

Protocols 

Safety And Security

MULTI Monitoring Of USDA Improper Payment 

Activities

Integrity Of Benefits

* Department's Controls Over Prioritizing And 

Funding Agricultural Research

Improvement Initiatives

* Oversight Of USDA Disaster Funds Improvement Initiatives

* Hispanic And Women Farmers And Ranchers 

Claim Resolution Process

Improvement Initiatives

* In Re Black Farmers Discrimination 

Litigation Adjudicated Claims

Improvement Initiatives

* FY 2014 Federal Information Security 

Management Act Audit

Improvement Initiatives

* Department Of Agriculture's Consolidated 

Financial Statements For Fiscal Years 2014 And

2013

Improvement Initiatives
Appendix E 

USDA OIG Fiscal Year 2015 Annual Plan 19

* Coordination Of USDA Farm Program 

Compliance - FSA, RMA, And NRCS

Integrity Of Benefits

* USDA's Fiscal Years 2014 And 2013

Financial Statement Closing Package

Improvement Initiatives

Department Of Agriculture's Closing Package 

Financial Statements For Fiscal Years 2015 

And 2014 

Improvement Initiatives

Department Of Agriculture's Consolidated 

Financial Statements For Fiscal Years 2015 And 

2014 

Improvement Initiatives

* Evaluation Of USDA's Process Verified 

Programs

Improvement Initiatives

Department Of Agriculture’s Fiscal Year 2014 

Compliance With The Improper Payments 

Elimination And Recovery Improvement Act Of 

2012 

Improvement Initiatives

Fiscal Year 2014 Executive Order 13520, 

Reducing Improper Payments High Dollar 

Overpayment Review

Improvement Initiatives

* USDA Beginning Farmers And Ranchers 

Programs

Integrity Of Benefits

USDA's Plan For Addressing Climate 

Change 

Improvement Initiatives

* Controls Over Introduction Of Genetically 

Engineered Organisms

Safety And Security

NRCS NRCS Monitoring Of Highly Erodible Land 

And Wetland Violations

Integrity Of Benefits

Natural Resources Conservation Service's 

Financial Statements For Fiscal Years 2015 

and 2014 

Improvement Initiatives

Controls Over NRCS' Conservation 

Measurement Tool

Improvement Initiatives

* Natural Resources Conservation Service's 

Financial Statements For Fiscal Years 2014 

and 2013 

Improvement Initiatives

* NRCS Controls Over Land Valuations For 

Conservation Easements 

Improvement Initiatives
Appendix E 

20 USDA OIG Fiscal Year 2015 Annual Plan 

* Controls Over The Conservation 

Stewardship Program 

Improvement Initiatives

* Review Of NRCS Wetland Determinations In The 

Prairie Pothole Region

Integrity Of Benefits

OCFO Statement On Standards For Attestation 

Engagements No. 16, Report On Controls At The 

National Finance Center For October 1, 2014, To 

July 31, 2015 

Improvement Initiatives

Agreed-Upon Procedures: Employee Benefits, 

Withholdings, Contributions, And Supplemental 

Semiannual Headcount Reporting Submitted To 

The Office Of Personnel Management

Improvement Initiatives

RBS * Rural Energy For America Program Integrity Of Benefits

RD Rural Development's Financial Statements For Fiscal 

Years 2015 And 2014 

Improvement Initiatives

* Rural Development's Financial Statements For Fiscal 

Years 2014 And 2013 

Improvement Initiatives

RHS Rural Development SFH DLP Fair Credit 

Reporting 

Integrity Of Benefits

* Anomalies In Rural Rental Housing's Tenant 

And Owner Information Using Data Analytics 

Integrity Of Benefits

RMA * RMA Federal Crop Insurance Program -

Enterprise Units

Integrity Of Benefits

Federal Crop Insurance Corporation's Financial 

Statements For Fiscal Years 2015 And 2014 

Improvement Initiatives

* Federal Crop Insurance Corporation's Financial 

Statements For Fiscal Years 2014 And 2013 

Improvement Initiatives

* Risk Management Agency National Program 

Operations Reviews

Integrity Of Benefits

RUS RUS - Energy Efficiency And 

Conservation Loan Program 

Integrity Of Benefits

NOTES:

Asterisk (*) Denotes work-in-process, which is carried over from an assignment initiated in the prior fiscal year.
Appendix E 

USDA OIG Fiscal Year 2015 Annual Plan 21

Goal 1 Safety and Security - Strengthen USDA’s ability to implement and improve safety and security measures 

to protect public health, as well as agricultural and Departmental resources.

Goal 2 Integrity of Benefits - Reduce program vulnerabilities and strengthen program integrity in the delivery of 

program assistance. 

Goal 3 Improvement Initiatives - Provide USDA with oversight to help it achieve its results-oriented 

performance.
Overview of OIG Plans for Fiscal Year 2015

22 USDA OIG Fiscal Year 2015 Annual Plan 

OVERVIEW OF OIG PLANS FOR FISCAL YEAR 2015 

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 2015 performance targets. 

Percentage of Direct Resources To Be Spent on 

Each FY 2015 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.

13.2% 5% 

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

delivery of program assistance. 

27.7% 90% 

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

performance.

59.1% 5% 

(4) Maintain a highly qualified and diverse workforce with 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 2015

OVERVIEW OF OIG PLANS FOR FISCAL YEAR 2015 

Performance Measures FY 15 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) 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%

(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.

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 either orally or 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. 85%
T

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)

he 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.