OFFICE OF 

INSPECTOR GENERAL 

Strategic and Operating Performance Plan 

Fiscal Years 2015-2016 

Farm Credit Administration 
 

 

 

 

Farm Credit Administration	 Office of Inspector General 

1501 Farm Credit Drive 

McLean, Virginia 22102-5090 

September 30, 2014 

The Honorable Jill Long Thompson, Board Chair 

The Honorable Kenneth A. Spearman, Board Member 

The Honorable Leland A. Strom, Board Member 

Farm Credit Administration 

1501 Farm Credit Drive 

McLean, Virginia 22102-5090 

Dear Board Chair Long Thompson and FCA Board Members Spearman and Strom: 

The enclosed document is the Office of Inspector General’s (OIG) Strategic and Operating 

Performance Plan (SOPP) and Budgets for fiscal years 2015 and 2016. 

The SOPP includes the OIG’s audit plan, a fluid document that may be amended during the 

year. 

Please call me if you have any questions or comments. 

Sincerely, 

Elizabeth M. Dean
 

Inspector General
 

Enclosure 
 

 

 

 

 

 

 

 

 

 

 

TABLE OF CONTENTS 

Page
 

Glossary of Terms............................................................................................................. 1
 

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

Strategic and Operating Performance Plan ....................................................................... 3
 

Object Class Detailed Budget Overview ............................................................................ 10
 

FY 2015 – Revised Budget and Justifications............................................................... 12
 

FY 2016 – Proposed Budget and Justifications ............................................................ 14
 

OIG Control System .......................................................................................................... 16
 

Audit Plan ......................................................................................................................... 19
 

Appendices 

Appendix A—IRM Plan Summary Report ..................................................................... 23
 

Appendix B—FY 2015-2016 Products and Services Budget ........................................ 24
 
_______________________________________________________________________________________________________ 

 

Farm Credit Administration 
 

Office of Inspector General 
 

Fiscal Year s 2015 - 2 0 1 6 
 

GLOSSARY OF TERMS 

Act Farm Credit Act of 1971, as amended 

Agency Farm Credit Administration 

CCIG Council of Counsels to Inspectors General 

CIGIE Council of the Inspectors General on Integrity and Efficiency 

FCA Farm Credit Administration 

FCA Board Farm Credit Administration Board 

FCS Farm Credit System 

FISMA Federal Information Security Management Act 

FLETC Federal Law Enforcement Training Center 

FTE Full-Time Equivalent 

FY Fiscal Year 

IDP Individual Development Plan 

IG Inspector General (FCA) 

IG Act Inspector General Act of 1978, as amended 

IRM Information Resources Management 

IT Information Technology 

OE Office of Examination 

OIG Office of Inspector General (FCA) 

OMB Office of Management and Budget 

OSMO Office of Secondary Market Oversight 

SOPP Strategic Operating and Performance Plan 

System Farm Credit System 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 1 
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FCA OIG Strategic and Operating Performance Plan FY 2015-2016 2 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

INTRODUCTION 

The Farm Credit Administration (FCA or Agency) Office of Inspector General (OIG) was 

established on January 29, 1989, as a result of the 1988 amendments to the Inspector General 

Act of 1978, as amended (IG Act). The IG Act establishes specific responsibilities and authorities 

for all Federal Inspectors General. The FCA Inspector General (IG) has a dual reporting 

responsibility to both the FCA Board and the Congress. 

The OIG analyzes Agency performance through risk-based performance audits, inspections, and 

evaluations and provides conclusions and recommendations designed to strengthen Agency 

effectiveness and efficiency. The OIG also reviews existing and proposed legislation and 

regulations relating to Agency programs and operations to assess the impact on the Agency’s 

economy and efficiency. 

The OIG contracts with an outside accounting firm for the annual audit of FCA’s financial 

statements, internal control over financial reporting, and compliance with laws and regulations 

relating to the determination of financial statement amounts. The accounting firm’s opinion letters 

and accompanying Agency financial statements and notes are included in the Agency’s annual 

Performance and Accountability Report. The OIG’s Senior Information Technology (IT) Auditor 

conducts the annual evaluation of the Agency’s compliance with the Federal Information Security 

Management Act (FISMA) and issues a report that is submitted to the Agency for further 

submission to the Office of Management and Budget (OMB). 

The OIG also maintains the management of an external and an internal Hotline for reporting 

allegations of fraud, waste, abuse, and mismanagement. When there are alleged administrative 

or criminal violations relating to Agency programs or personnel, the OIG will timely and effectively 

investigate and report. Whistleblowers are afforded full rights in accordance with law. 

Further, the OIG conducts a quarterly confidential survey of Farm Credit System (FCS or System) 

institutions regarding the effectiveness of the Agency’s examination function and the examiners. 

The OIG issues a quarterly report and annual summary report on survey results to the Chief 

Examiner and the FCA Board. 

OIG’s FY 2015 Budget Request 

Section 6(f)(1) of the IG Act requires an Inspector General to highlight certain aspects of the 

Inspector General’s budget request to the head of the department or designated Federal entity to 

which the Inspector General reports. Section 6(f)(2) requires, in the case of FCA, the FCA Board 

to highlight the same aspects of the Inspector General’s budget request when transmitting the 

Agency’s budget to the President. 

For the Inspector General’s revised FY 2015 budget submission, the OIG’s budget information 

required to be highlighted is as follows: 

• The aggregate budget request for the OIG is $1,445,925 

• The amount needed for OIG training is $21,855 (tuition) 

• The amounts for support of the Council of the Inspectors General on Integrity; and 

• Any comments of the affected Inspector General with respect to the proposal. 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

STRATEGIC AND OPERATING PERFORMANCE PLAN 

MISSION 

The mission of FCA’s OIG is to be an agent of positive change, striving for continual improvement 

in FCA’s management and program operations. 

CORE VALUES 

•	 Integrity –Straightforward, objective and balanced reporting of condition, cause, criteria 

and effect, motivated by a desire to improve conditions and do what is right. 

•	 Excellence – Producing high quality work and products that are timely and relevant. 

•	 Knowledge – Acquiring and expanding relevant skills and expertise. 

•	 Responsibility – Being accountable for our actions, work, and results and holding our 

customers to the same. 

CORE COMPETENCIES 

•	 Teamwork – We combine our staff skills, shared services through CIGIE when 

appropriate, and contracted expertise to accomplish our mission.
 

•	 Technology – We enhance the effectiveness of our work with the practical application of 

technology. 

•	 Broad Vision – We use our FCA knowledge to focus efforts on significant risk-based 

issues within the Agency. 

•	 Customer Centered – We are independent and believe we are successful when we have 

helped FCA become more successful. 

ASSUMPTIONS 

•	 Changing work force. There will continue to be periodic changes in FCA’s Board 

composition and Agency organization, and ongoing changes in FCA staffing, e.g., new 

hires and retirements. The latter may result in the loss of corporate knowledge, e.g., that 

gained from the Agency’s regulatory experience during the agriculture crisis of the mid 

1980s through the early 1990s and from the financial and regulatory evolution since that 

time. The FCS and the credit needs of rural America will continue to evolve and change. 

The financial and banking industries continue to become more complex and data driven. 

As a result, the Agency’s methodology in achieving its mission will continually evolve and 

the OIG will need to remain vigilant over Agency performance and internal controls. 

•	 Changing work environment. As FCA leverages technology to improve its processes, 

the OIG will have to be positioned to evaluate new risks in internal controls and security 

measures. As a result, the OIG will ensure its expertise in technology to effectively 

perform the function. 

•	 Limited budget resources. Budget pressures on the OIG will be equivalent to those 

faced by FCA as a whole. The OIG will have to use an efficient mix of its core 

competencies and external resources to fulfill its mission. Data explosion, access, and 

technology will continue to cause change in processes and our approach to work. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 3 
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•	 Farm Credit Act. Changes in the agricultural and the financial industries will cause the 

FCS to seek greater flexibility in law and regulations. The OIG will continue to ensure that 

the FCA is ever mindful of its arm’s length regulatory role and mission to ensure the 

System’s service to rural America in a safe and sound manner, and will continue to review 

and may make recommendations regarding laws and regulations. 

PRODUCTS AND SERVICES, AND GOALS 

1.	 Audit and evaluate the Agency’s programs and operations to promote economy,

efficiency, and effectiveness. 

•	 Deliver quality audit, inspection, and evaluative products and services in 

conformance with applicable professional standards that are useful to the Board, 

management, and the Congress. 

•	 Provide technical assistance to Agency officials in developing sound and secure 

management information and reporting systems and in streamlining programs and 

operations. 

•	 Continuously improve OIG staff, products, and internal office administration. 

2.	 Investigate observed, alleged, or suspected wrongdoing to prevent and detect

fraud, waste, abuse, and mismanagement in Agency programs and operations. 

•	 Effectively investigate alleged administrative and criminal violations relating to FCA 

programs and personnel, ensuring timely reporting. When appropriate, 

Department of Justice officials will be timely contacted, as required by the IG Act. 

•	 Educate employees on their responsibility to report wrongdoing to the OIG. 

•	 Provide relevant information on results of investigative activities to appropriate 

parties while observing privacy protections to the greatest extent possible. 

3.	 Review and make recommendations, as necessary, regarding existing and 

proposed legislation and regulations relating to Agency programs and operations 

and the Inspectors General community. 

•	 Maintain an effective program for reviewing and commenting on proposed and 

existing legislation and regulations affecting the Agency. 

4.	 Work with the Agency head (FCA Board) and Congress to improve program

management, and with the Inspectors General community and other related

organizations to address government-wide issues. 

•	 Agency personnel understand and accept OIG’s role within FCA and the 

Inspectors General community. 

•	 OIG staff provide leadership to organizations directly contributing to the Inspectors 

General community. 

•	 OIG staff contribute to special projects for improving the Agency, the Inspectors 

General community, and the Federal government. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 4 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

AUDITS AND EVALUATIONS OF AGENCY PROGRAMS AND OPERATIONS
 

AGENCY GOALS 1 AND 2 

OIG GOAL PERFORMANCE MEASURES OUTCOME 

1. Deliver quality audit, inspection, and FCA programs and operations are more 

evaluation products and services 

Audits, inspections, and evaluations are relevant. Audit 

coverage includes all mandated audits and at least 75 

percent of those suggested by the FCA Board and 

effective.
 

that are useful to the FCA Board,
 FCA continues to receive unqualified financial management, and the Congress. management. audits. 

Risk is addressed. 100 percent of OIG audits are 

performed in high risk/high dollar programs and activities Waste in Agency programs and operations is 

reduced. Better business practices are and/or are tied to the Agency strategic planning goals. initiated. 

Products are timely, i.e., average time to complete audits Agency compliance with laws, regulations, and and issue draft reports will not exceed 6 months. 

Audits are constructive. Audit products contain 

recommendations or agreed-upon actions to improve 

Agency operations, as necessary. The Agency accepts 

internal policies and procedures. 

The Agency’s stature and reputation are 

maintained at a high level in the eyes of the 

Congress, the Administration, the FCS, FCA at least 90 percent of the OIG audit recommendations. employees, and the public. 

FCA is more effective in carrying out its 

mission. 

The OIG is more effective in promoting 

economy, effectiveness, and efficiency within 

the Agency. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 5 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

AUDITS AND EVALUATIONS OF AGENCY PROGRAMS AND OPERATIONS
 

OIG GOAL 

2.	 Provide technical advice and 

assistance to Agency officials in 

developing sound management 

information and financial reporting 

systems and in streamlining 

programs and operations. 

3.	 Continuous improvement of the OIG 

staff, products, and internal office 

administration. Quality is highly 

valued. 

AGENCY GOALS 1 AND 2 

PERFORMANCE MEASURES 

The IG engages in discussion with the FCA Board on 

matters of policy direction or administrative priorities. 

The OIG performs analyses and provides technical 

advice to management concerning accounting, 

management systems and controls, and performance 

measures.
 

OIG training ensures the technical proficiency of staff.
 

The OIG implements administrative improvements 

identified through reviews of Agency programs and 

through staff involvement with the professional 

community. 

OUTCOME 

FCA continues to receive an unqualified 

financial audit. 

OIG input and advice contributes to Agency 

decisions and actions that are more complete 

and valid at their inception. 

Increase in management requests for advice, 

audit work, or technical assistance. 

The OIG’s opportunity to facilitate positive 

change within the Agency is enhanced by the 

quality and credibility of OIG products and 

advice. 

Peer review reports provide an unqualified 

opinion that the OIG audit and investigative 

functions meet or exceed quality audit 

standards prescribed by the U.S. Government 

Accountability Office and CIGIE. 

Audit, inspection, and other reports are made 

public upon issuance and the OIG uses an 

email mechanism to alert those on the mailing 

list of new publications. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 6 
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Farm Credit Administration 
 

Office of Inspector General 
 

Fiscal Year s 2015 - 2 0 1 6 
 

OIG GOAL 

1.	 Effectively investigate and report 

administrative and criminal 

violations relating to FCA 

programs and personnel to 

Agency officials, the Attorney 

General (when appropriate), and 

the Congress. 

2.	 Cause FCA employees and 

managers to recognize their 

responsibility and report observed 

or suspected wrongdoing to the 

OIG. 

INVESTIGATIONS
 

AGENCY GOALS 1 AND 2 

PERFORMANCE MEASURE 

Investigative reports are timely and presented in an 

objective and factual manner. Memoranda are issued to 

management describing internal control weaknesses or 

program deficiencies found during the investigative process 

with suggestions to prevent and/or detect future 

wrongdoing. 

Whistleblower’s and Hotline complaints receive prompt 

attention and/or are directed to appropriate jurisdiction. 

Allegations of wrongdoing are received in a timely manner 

and are supported by specific information. 

OUTCOME 

Administrative actions, convictions, or pleas 

are obtained for employees and/or contractors 

found guilty of wrongdoing. 

Management actions taken against employees 

serve as deterrent to future wrongdoing. 

FCA internal policies, procedures, and controls 

are strengthened to prevent and/or detect 

future wrongdoing. 

Public confidence in the integrity of FCA 

programs and internal operations is 

heightened. 

Investigations are more successful because 

they are initiated in a timely manner and have 

better information. 

FCA employees are more willing to report real 

or suspected wrongdoing because they trust 

the competence, fairness, and confidentiality of 

OIG’s investigations. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 7 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

LEGISLATIVE AND REGULATORY REVIEW
 

OIG GOAL 

1.	 Maintain an effective program for 

reviewing and commenting on 

proposed and existing legislation and 

regulations affecting the Agency and 

the IG community. 

AGENCY GOALS 1 AND 2 

PERFORMANCE MEASURE 

Processes are established and documented for 

identifying and circulating (as appropriate) relevant 

documents.
 

Constructive comments on relevant documents are 

Agency, or staff circulating comments.
 

submitted by the deadlines requested by the office, 

OUTCOME 

OIG input is part of the decision making 

process in approving or amending legislation, 

regulations, circulars, and other policy 

positions. 

Constructive criticism and creative alternatives 

offered in OIG comments improve the quality 

and usefulness of documents initiated by the 

Agency. 

FCA Board and management are informed 

about the status of new or pending legislation 

or regulations initiated externally. 

Regulations reviewed by OIG are noted in the 

OIG’s semiannual reports to the Congress. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 8 
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Farm Credit Administration 
 

Office of Inspector General 
 

Fiscal Year s 2015 - 2 0 1 6 
 

OIG GOAL 

1.	 Promote OIG’s role within the FCA 

and the community at large. 

2.	 Provide leadership to organizations 

directly contributing to the IG 

community, the Agency, and the 

Federal government. 

OUTREACH PROGRAM
 

AGENCY GOALS 1 AND 2 

PERFORMANCE MEASURE 

Develop and maintain educational brochures or 

pamphlets describing OIG roles and activities. 

Facilitate feedback from Agency employees and refine 

products and practices based on the feedback to OIG 

products and educational materials. 

Time and resources are provided to OIG staff members 

as an incentive to contribute to the Agency and outside 

organizations by serving on committees and holding 

offices. 

OIG networking opportunities have resulted in an 

expanded consideration of FCA ideas and practices by 

community contacts and experts. The OIG has shared 

telework policies, hotline procedures, performance 

measures and performance contracts and evaluation 

methods. Likewise, FCA benefits from the opportunity to 

benchmark practices in other agencies. 

OUTCOME 

Agency employees’ acceptance of and 

cooperation with OIG activities is improved 

through better understanding. OIG programs 

and products are improved through feedback 

from Agency employees. Audit followup is 

improved. 

Projects and activities of adjunct organizations 

such as the Association of Government 

Accountants, Institute of Internal Auditors, 

CIGIE Training Institute, and Council of 

Counsels to Inspectors General (CCIG) 

meetings and forums are improved by OIG 

staff contributions and participation. 

FCA programs and operations are more 

effective and efficient. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 9 
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Detailed Budget 

Fiscal Years 2015 and 2016 

OBJECT CLASS SUB CLASS OBJECT DESCRIPTION FTE 6 

FY 2015 

FTE 6 

FY 2016 

1100 Total Personnel Compensation 111001 

113009 

115201 

Permanent Full-Time 

Other than Permanent Full-Time 

Overtime 

$603,787 

$379,066 

$0 

$630,

$399,

115301 Performance, Incentives and Other Awards $4,000 $4,

$1,033,

$41,

$3,

$7,

$281,

$333,

$5,

$8,

$13,

1200 

Subtotal $986,853 

Total Personnel Benefits 121103 

121107 

121110 

129999 

121206 

121207 

121599 

TSP Match 

Disability Insurance Contributions 

Wellness, Flex-care/Life Cycle Programs 

Benefits Generated from Payroll 

Public Transportation Initiatives 

Student Loan Repayments 

Relocation Payments Under Object Code 1200 

$39,313 

$3,440 

$7,800 

$265,450 

$0 

$0 

$0 

1300 

Subtotal $315,993 

Benefits Former Personnel 130002 Unemployment Compensation $0 

2100 

Subtotal $0 

Travel and Transportation of Persons 210112 

210199 

210402 

210403 

Local Travel 

Temporary Duty Travel 

Relocation Travel Expenses 

Relocation House Hunting 

$5,500 

$8,310 

$0 

$0 

2200 

Subtotal $13,810 

Transportation of Things 220101 

220102 

220201 

Freight and Express Mail 

Freight and Express Mail - Contract Mail Services 

Transportation of Household Goods 

$0 

$200 

$0 

$

$

$

$

2300 

Subtotal $200 

Rent, Communications, Utilities and Misc. Charges 232001 

233101 

233201 

233301 

233304 

Rent/Lease - Space Lodging 

Utilities - Other than Telephone and Comm. Svcs. 

ADP Equipment and Software Rental 

Telephone and Communication Services 

Wireless Communication Services 

$0 

$0 

$0 

$920 

$840 

481 

191 

$0 

000 

672 

188 

604 

800 

236 

$0 

$0 

$0 

828 

$0 

$0 

500 

310 

$0 

$0 

810 

$0 

200 

$0 

200 

$0 

$0 

$0 

920 

840 

233401 Non-ADP Equipment Rental $0 $0 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 10 
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Detailed Budget 

Fiscal Years 2015 and 2016 

OBJECT CLASS SUB CLASS OBJECT DESCRIPTION FTE 6 

FY 2015 

FTE 6 

FY 2016 

Rent, Communications, Utilities and Misc. Charges 

Continued 

233501 

233503 

233504 

Postage – USPS 

Postage Meter Rental 

Messenger and Courier Services 

Subtotal 

$0 

$0 

$0 

$0 

$0 

$0 

$1,760 $1,760 

2400 Printing and Reproduction 240101 

240201 

240301 

U.S. Government Printing Office (GPO) 

Commercial Printers/Photographers 

Publications of Notices/Classified Advertising 

Subtotal 

$0 

$500 

$0 

$0 

$500 

$0 

$500 $500 

2500 Other Contractual Services 251001 

252004 

252007 

253001 

253005 

254001 

257101 

257102 

257202 

Consulting Services 

Miscellaneous Services 

Training - Commercial 

Services of Other Government Agencies 

Training - Government 

Renovating Office Space 

Operation/Maintenance - Non ADP Equipment 

Operation/Maintenance - ADP Equipment/Software 

Storage of Household Goods 

Subtotal 

$100,000 

$2,510 

$15,450 

$0 

$6,405 

$0 

$0 

$0 

$0 

$100,000 

$2,515 

$15,450 

$4,100 

$6,650 

$0 

$0 

$0 

$0 

$124,365 $128,715 

2600 Supplies and Materials 260101 

260102 

260201 

260301 

Supplies 

Subscriptions, Publications and Training Materials 

ADP Supplies 

Fuel 

Subtotal 

$500 

$1,220 

$125 

$0 

$500 

$220 

$180 

$0 

$1,845 $900 

3100 Equipment 310902 

310202 

310302 

Non-IT Equipment, Furniture, Fixtures 

Software 

IT Equipment 

Subtotal 

$0 

$500 

$99 

$0 

$500 

$900 

$599 $1,400 

4200 Insurance Claims and Indemnities 420001 Insurance Claims and Indemnities 

Subtotal 

$0 $0 

$0 $0 

TOTAL $1,445,925 $1,514,785 

11 FCA OIG Strategic and Operating Performance Plan FY 2015-2016 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

FY 2015 REVISED BUDGET AND JUSTIFICATIONS 

TOTAL OFFICE BUDGET ........................................................................................$1,445,925
 

Total approved IRM Plan amount included in Office Budget ........................................$3,004
 

1100 Personnel Compensation .................................................................................$986,853
 

Amount required to fund salaries ($982,853) of OIG staff (6 Full Time Employees [FTE]) 

charged with conducting audits, inspections, evaluations, and investigations related to Agency 

programs and operations. We are also responsible for reviewing existing and proposed 

legislation and regulations to evaluate their impact on the Agency. Funds ($4, 000) are also 

allocated for possible cash awards. 

1200 Personnel Benefits............................................................................................$315,993
 

Benefits are the direct result of salaries, consistent with employees’ retirement systems, 

health and other related benefits. 

1300 Benefits for Former Personnel ................................................................................... $0
 

2100 Travel and Transportation of Persons ...............................................................$13,810
 

OIG staff will use these funds for travel ($8,310) related to scheduled Individual Development 

Plans (IDP) training and local travel ($2,500) to professional association meetings, for 

example. Travel funds ($3,000) are also included for local and/or temporary duty travel 

related to possible investigative matters. 

2200 Transportation of Things ........................................................................................ $200
 

The amount is for express mail services throughout the year. 

2300 Rent, Communications, Utilities, and Miscellaneous .........................................$1,760
 

233301 Approved IRM Plan........................................................................................... $920
 

233304 Approved IRM Plan........................................................................................... $840
 

These funds will cover Smartphone voice/data services for the IG ($920), telecommuters’ 

access expense ($600), and maintenance of an independent internet account for the 

anonymous HOTLINE account ($320). The independent internet account is used for 

confidential reporting of fraud, waste, abuse, and mismanagement. 

2400 Printing and Reproduction ..................................................................................... $500
 

Cost of printing brochures, pamphlets, business cards, etc. when FCA cannot produce the 

items. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 12 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Years 2015 - 2 0 1 6 
 

FY 2015 REVISED BUDGET AND JUSTIFICATIONS 

2500 Other Contractual Services ..............................................................................$124,365
 

Tuition funds ($15,450) from non-government sources are for staff training. Government 

tuition funds ($6,405) are for staff training at Government sponsored sources. Individual 

training classes are a mandatory requirement of the Government Audit Standards (Yellow 

Book) for auditors and of the bar association for the IG and Counsel. Membership fees 

($2,510) will cover the dues for professional organizations to which OIG staff belong. 

Consulting services are utilized to assist OIG staff in the review of programs, including the 

FCA financial statement audit ($52,000) and possible general contracting needs ($48,000). 

2600 Supplies and Materials .........................................................................................$1,845
 

260102 Approved IRM Plan........................................................................................... $220
 

260201 Approved IRM Plan........................................................................................... $125 

To purchase on-going subscriptions in the IRM Plan ($220), and one laptop carrying case on 

wheels ($125). Testing certification material ($1,000) and general office supply funds ($500) 

are also included. 

3100 Equipment ............................................................................................................... $599
 

310202 Approved IRM Plan........................................................................................... $500
 

310302 Approved IRM Plan............................................................................................. $99 

To purchase one replacement desktop printer ($99) as necessary to support OIG programs, 

and an additional $500 for software. 

4200 Insurance Claims and Indemnities............................................................................. $0
 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 13 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

FY 2016 PROPOSED BUDGET AND JUSTIFICATIONS 

TOTAL OFFICE BUDGET ........................................................................................$1,514,785
 

Total approved IRM Plan amount included in Office Budget ........................................$3,260
 

1100 Personnel Compensation ..............................................................................$1,033,672
 

Amount required to fund salaries ($1,029,672) of OIG staff (6 Full Time Employees [FTE]) 

charged with conducting audits, inspections, evaluations, and investigations related to Agency 

programs and operations. We are also responsible for reviewing existing and proposed 

legislation and regulations to evaluate their impact on the Agency. Funds ($4,000) are also 

allocated for possible cash awards. 

1200 Personnel Benefits............................................................................................$333,828
 

Benefits are the direct result of salaries, consistent with employees’ retirement systems, 

health and other related benefits. 

1300 Benefits for Former Personnel ................................................................................... $0
 

2100 Travel and Transportation of Persons ...............................................................$13,810
 

OIG staff will use these funds for travel ($8,310) related to scheduled IDP training and local 

travel ($2,500) to professional association meetings, for example. Travel funds ($3,000) are 

also included for local and/or temporary duty travel related to possible investigative matters. 

2200 Transportation of Things ........................................................................................ $200
 

The amount is for express mail services throughout the year. 

2300 Rent, Communications, Utilities, and Miscellaneous .........................................$1,760
 

233301 Approved IRM Plan........................................................................................... $920
 

233304 Approved IRM Plan........................................................................................... $840
 

These funds will cover Smartphone voice/data services for the IG ($840), telecommuters’ 

access expense ($600), and maintenance of an independent internet account for the 

anonymous HOTLINE account ($320). The independent internet account is used for 

confidential reporting of fraud, waste, abuse, and mismanagement. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 14 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Years 2015 - 2 0 1 6 
 

FY 2016 PROPOSED BUDGET AND JUSTIFICATIONS 

2400 Printing, Publications and Advertisement............................................................. $500
 

Cost of printing brochures, pamphlets, business cards, etc. when FCA cannot produce the 

items. 

2500 Other Contractual Services ..............................................................................$128,715
 

Tuition funds ($15,450) from non-government sources are for staff training. Government 

tuition funds ($6,650) are for staff training at Government sponsored sources. Individual 

training classes are a mandatory requirement of the Yellow Book for auditors and of the bar 

association for the IG and Counsel. Membership fees ($2,515) will cover the dues for 

professional organizations to which OIG staff belong. 

Consulting services are utilized to assist OIG staff in the review of programs, including the 

FCA financial statement audit ($55,000) and possible general contracting needs ($45,000). 

Lastly, $4,100 is budgeted for the support of CIGIE. 

2600 Supplies and Materials ........................................................................................... $900
 

260102 Approved IRM Plan ........................................................................................... $220
 

260201 Approved IRM Plan ........................................................................................... $180 

To purchase on-going subscriptions in the IRM Plan ($220), one laptop battery ($180). 

General office supply funds ($500) are also included. 

3100 Equipment .............................................................................................................$1,400 

310202 Approved IRM Plan........................................................................................... $500
 

310302 Approved IRM Plan........................................................................................... $600 

Purchase software as necessary to support OIG applications ($500), one Smartphone device 

replacement, if needed ($600). 

4200 Insurance Claims and Indemnities............................................................................. $0
 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 15 
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F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

OIG CONTROL SYSTEM 

STATUTORY ROLE AND RESPONSIBILITIES
 

The OIG was created within the FCA by the 1988 amendments to the IG Act as an independent 

unit to: 1) conduct and supervise audits and investigations; 2) promote economy, efficiency and 

effectiveness, and to prevent fraud and abuse in program administration; and 3) keep the FCA 

Board and the Congress fully informed about problems and deficiencies and the progress in 

correcting them. 

The IG Act specifies the IG’s duties, responsibilities, and authorities. The IG Act precludes the 

OIG from performing any Agency program operating function; rather, the OIG advises 

management and the Congress about ways to improve programs. The IG works with the FCA 

Board to promote positive change in the Agency’s programs and operations. 

OIG STAFFING NEEDED TO DELIVER PRODUCTS AND SERVICES 

This section describes the staffing of the OIG. It also discusses how the OIG is organized to 

produce the products and services appropriate to fulfill its responsibilities. 

The Inspector General provides leadership, policy direction, and general management and 

supervision of the OIG staff. The IG is also an advisor to the FCA Board and the principal 

spokesperson for the OIG, coordinating its activities and issues with other agencies. The IG 

position is to be comparable in grade with the FCA senior level executives. 

Counsel to the Inspector General and Director of Investigations provides independent legal 

advice, analysis of proposed legislation and regulations, and reviews OIG products for legal 

sufficiency. The Counsel represents and defends the OIG in all legal issues. The Counsel also 

participates in inspections and evaluations as necessary. The Counsel directs the investigative 

function. 

The two Senior Auditor positions are devoted primarily to performance audits, inspections, and 

management analyses, focusing on the significant management challenges of the Agency. 

Also, these positions oversee the contractor performing the annual financial, internal control, 

and compliance audit of the Agency on behalf of the OIG. 

A Senior Information Technology Auditor focuses on audits and inspections related to the 

broad range of the Agency’s IT policies, processes, and security, and also performs the annual 

FISMA review. 

The Administrative Assistant is responsible for assisting the IG in budgeting, information 

resources planning, procurement, training, administrative matters relating to personnel 

management, and for general administrative support to the rest of the staff. The position is also 

responsible for assisting the IG in the completion of the Semiannual Report to the Congress and 

the quarterly and annual reports on the OIG Survey of FCS institutions regarding the Agency’s 

examination function. Late in FY 2014, a retirement was announced. The position will be filled 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 16 
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by a Management/Program Analyst who will perform evaluative reporting in addition to 

administrative duties. 

All currently filled positions in the OIG are staffed with well qualified personnel. 

OIG PRODUCTS AND SERVICES 

Audits and Inspections are the primary vehicles through which the OIG develops 

recommendations to promote economy, efficiency, and effectiveness in Agency programs and 

prevent waste and mismanagement. The OIG also provides input to the FCA Board or 

managers through Management Advisories and confidential Observations. 

The auditors are devoted full time to audits and inspections. The Counsel to the IG may also 

perform inspections and evaluations focusing on evaluating administrative and operational 

issues. 

The OIG augments its core staff with contractors when subject matter expertise is needed to 

perform a particular task. 

Investigations encompass all OIG activities designed to detect or prevent fraud and abuse in 

administering Agency programs. Investigations are normally distinguished from other 

evaluations in that they are normally directed at individuals rather than programs and activities. 

However, some of the OIG’s investigative actions are directed at preventing fraud and abuse 

through improving the effectiveness of management and administrative controls and practices, 

especially in high-risk areas. The OIG also manages a HOTLINE to enable FCA employees 

and the public to more easily report wrongdoing. 

Legislative and Regulatory Review includes the review and comment on proposed and 

existing legislation and regulations as they may affect the Agency. This review activity is 

reported in the Semiannual Report to the Congress. 

Outreach directs the OIG to focus attention to improving the Agency, the Inspectors General 

community, and the public’s awareness of the FCA OIG’s role. This is accomplished by 

promoting Agency understanding of the OIG’s role, providing leadership to organizations 

contributing to the IG community, and by participating in special projects. The OIG also 

develops educational information describing the roles and activities of the OIG and provides 

information to the public through the OIG web site. 

Other OIG Functions include internal policy direction and leadership and advice to the 

Chairman and management about Agency programs and operations. The IG is also 

responsible for fully informing the FCA Board and the Congress about fraud and other serious 

problems in Agency programs, including management’s progress in carrying out corrective 

actions. 

OIG’S MISSION AND IMPLICATIONS FOR STAFFING 

It is the OIG’s mission that its work products and presence promote economy, efficiency, and 

integrity in Agency operations. The OIG will accomplish this by being a leader and catalyst 

identifying Agency challenges and opportunities. We will strive to: 

• deliver products and services that are competent, objective, timely, and relevant; 

• maintain a customer focus which is responsive to the needs of decision-makers; and 

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•	 provide a positive working environment that encourages us to be innovative and 

reach our potential through teamwork and candid communication. 

If we are to fulfill these statements, each staff member must broaden and refine their skills and 

abilities, adopt a creative approach to problem solving, and take the initiative to influence 

management. In that way, management will be receptive to our conclusions and 

recommendations. Staff must be supported through OIG management’s actions, equipment 

and training, and mutual support from office teammates. 

STAFFING ASSESSMENT AND STRATEGIES 

The OIG’s diverse responsibilities prescribed by the IG Act dictate the needed competencies 

within the OIG staff. The independent nature of the OIG role also has implications for staffing. 

Even with a very small staff, the OIG can deliver its products and services by maintaining a high 

level of cross training and a broad base of expertise in audit, investigations, law, management, 

and administration. The 6 FTEs in this plan constitute the critical mass necessary to credibly 

perform OIG’s responsibilities. The OIG established the current staffing pattern after careful 

analysis of the specialized nature of the OIG’s responsibilities and volume of work. 

OIG staff performs evaluations and investigations under the general supervision of the IG. 

These assignments are often unlike previous assignments and need creative thinking in 

planning and developing the project, and mature judgment in developing conclusions and 

recommendations and defending them before management. 

The current OIG staff profile represents a high level of diversity. When filling future OIG 

vacancies, we will make a concerted effort to attract a diverse pool of qualified candidates. We 

share the Agency’s affirmative employment objectives and believe that a diverse staff is a 

critical factor in the long term success of an organization. 

STAFFING OBJECTIVES AND STRATEGIES 

Objectives 

•	 Retain and refine the skills and competencies represented by the current staff profile. 

•	 Employ the best qualified applicant while ensuring the broadest possible pool of 

applicants. 

•	 Increase effectiveness of collaboration among OIG staff members. 

•	 Expand OIG staff participation in nonprogram activities of the Agency. 

Strategies 

•	 Staff will identify and participate in training and professional development activities 

identified in individual development plans to retain and enhance skills. 

•	 Teamwork training will occur regularly to promote collaboration among OIG staff. 

•	 Agency affirmative employment objectives will be considered in filling all OIG 

vacancies to achieve appropriate diversity. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 18 
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AUDIT PLAN 

 

 

 

 

 

 

 

 

 

 

 

 

 

F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

AUDITS, INSPECTIONS, AND EVALUATIONS – FISCAL YEAR 2015 AND 2016 

This audit plan identifies potential audit, inspection, and evaluation areas. This plan was 

discussed with the FCA Board to afford the FCA Board the opportunity to comment and offer 

suggestions for additional audit, inspection, and evaluation areas. 

OIG audits, inspections, and evaluations provide assurance to the FCA Board that programs are 

operating effectively with appropriate controls. Audit, inspection, and evaluation activities will 

most likely be selected from the areas listed below. However, actual audits, inspections, and 

evaluations conducted may vary in order to be responsive to changing needs or circumstances. 

Annual Audits and Evaluations
 

Audit of FCA’s Financial Statement 

The OIG contracts with an independent accounting firm to conduct an audit of FCA’s financial 

statement, internal control over financial reporting, and compliance with laws and regulations 

relating to the determination of financial statement amounts. The OIG will deliver an audit 

opinion as of September 30, 2015 and 2016 respectively. The OIG has ensured that its 

independent accounting firm has incorporated in its audit plan a work schedule that will provide 

an appropriate audit scope and deliverables within appropriate time frames. 

Federal Information Security Management Act (FISMA) Evaluations 

FISMA requires the agency program officials, Chief Information Officers and Inspectors General 

to conduct annual evaluations of their respective department’s or agency’s information security 

program and report the results to OMB. For FYs 2015 and 2016, the OIG Senior IT Auditor will 

conduct the FISMA evaluation at FCA. 

FY 2015 

FCA’s Examiner Commissioning Program - Started in 2014 

The Examiner Commissioning Program is designed to provide training to associate examiners 

in the Office of Examination (OE) in required competencies. The program includes formal 

courses, simulation exercises, and on-the-job training. The objective of this audit is to 

determine whether FCA is effectively managing the Commissioning Program. 

FCA’s Supervision and Enforcement Process 

One of FCA’s primary responsibilities is ensuring the safety and soundness of the Farm Credit 

System through the examinations of banks and associations at least once every 18 months. 

FCA uses Agency supervisory and enforcement authorities to remediate weakened institutions. 

FCA identifies three levels of supervision: normal, special, and enforcement. FCA aims to use 

these strategies and authorities to remedy troubled institutions in a timely and effective manner 

and closely monitor institution compliance. The objective of this audit will be to determine 

whether FCA is following the supervision and enforcement process and monitoring institution 

compliance effectively. 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 19 
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The Use of Mobile Devices at FCA 

In today’s technological environment, it is imperative FCA keep employees connected to 

increase efficiency and communication. Using certain devices can optimize productivity. The 

objective of this audit will be to determine whether FCA has effective cost controls and oversight 

of mobile devices. 

OE’s Promotion and Selection Process 

The OE Career Path Program provides a framework for the development of examiners to 

ensure the necessary depth and breadth of skills to fulfill its mission. Progression within the 

program is based on an examiner’s ability to demonstrate applicable competencies as well as 

competitive selection or testing in specific situations. The objective of this audit will be to 

evaluate the effectiveness of FCA’s promotion and selection policies and procedures within OE. 

Laptop Procurement 

Agency laptops are replaced on a three-year cycle, with the next iteration in FY 2015. The 

objective of this audit is to determine if adequate controls and safeguards are utilized for the 

procurement of agency laptops. 

Review of FCA’s Policies and Procedures 

FCA maintains a library of agency policies and procedures to ensure processes are 

documented and communicated. The objective of the review will be to determine the 

effectiveness and efficiency of FCA’s process in developing and updating agency policies and 

procedures. 

Human Capital 

An effective human capital program is essential to ensure the Agency has the right people with 

the right skills to accomplish its mission. The objective of this audit will be to assess the 

adequacy of the Agency’s human capital plan and the effectiveness of its implementation. This 

includes an evaluation of Agency effectiveness in hiring and developing staff and of the 

continuity of leadership within the Agency. 

FY 2016 

OE’s Risk-Based Examination Process 

System institutions are examined using the risk-based examination concept. This examination 

approach seeks to stay abreast of risk in System institutions and focus examination efforts and 

resources in areas that could materially impact the safety and soundness of the institution. The 

objective of this audit will be to assess the adequacy of the Agency’s risk-based examination 

process. 

Review of FCA’s Controls over the Electronic Official Personnel Folder 

The electronic Official Personnel Folder (eOPF) offers a standard approach for employee 

personnel records that protects against potential loss or accidental damage from flood, fire, or 

other natural disasters and provides continuity of operations. Since July 2009, FCA has utilized 

the eOPF to store employees’ personnel records. The objective of this audit is to review the 

effectiveness of controls related to the eOPF. 

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Arm’s Length Transactions 

There is a heightened emphasis for FCA to continue adherence to its legislative mandate to be 

an arm’s length regulator. An evaluation will examine the success of FCA in preventing the 

perception of being considered a captive regulator and to examine adherence to FCA’s policy. 

EDGe System 

One of the actions in FCA’s strategic plan is to invest in technology and modern examination 

and analysis tools. As part of these efforts, FCA initiated a multi-year project, broken into four 

phases, to develop a fully redesigned examination program and documentation system, known 

as EDGe. FCA has identified the EDGe system as a high priority for the Agency. The objective 

of this audit is to determine if FCA has effectively monitored and implemented the EDGe system 

project. 

Office of Secondary Market Oversight (OSMO) 

Section 8.11 of the Farm Credit Act established the authority of OSMO to examine the Federal 

Agricultural Mortgage Corporation and for general supervision of the safe and sound 

performance of the Corporation. The audit will determine whether OSMO effectively 

administers the examination and supervisory functions over the Corporation. 

Inspections of FCA’s Field Offices 

In addition to performing audits, investigations, and general program inspections, the OIG may 

conduct inspections of FCA field offices. These inspections are designed to ensure that field 

office operations are conforming to FCA and government regulations and advise management 

on weaknesses or noncompliance with the associated policies and procedures. In addition, 

these “spot checks” will result in a written report with findings and agreed-upon actions or 

recommendations, as needed. The objective of these inspections will be to determine whether 

internal controls and examination processes are operating effectively in FCA field office 

operations. 

Beyond FY 2016 

• Awards 

• Background Investigations 

• Bonuses 

• Delegations 

• Diversity 

• eArchives 

• Efficiency of the Office of the General Counsel Legal Opinion Process 

• FCA Strategic Plan 

• FCS Loan Data System 

• General Control Reviews: Access Controls 

• General Control Reviews: Segregation of Duties 

• General Control Reviews: Software Development and Change Control 

• General Control Reviews: System Software 

• Inappropriate Use of Agency IT Resources 

• Human Resources 

• Information Technology Investments Performance Measures 

• OE Field Office Inspections 

• Outsourcing 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 21 
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• Peer Review – Federal Election Commission Audit Operations 

• Procurement Process 

• Property Plant and Equipment Review 

• Recruitment and Retention of Examiners 

• Review of OE Organizational Structure and Work Processes 

• Review of the Consolidated Reporting System 

• Safeguarding Personally Identifiable Information, including Social Security Numbers 

• Specialization and Certification 

• Travel Expenses 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 22 
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Object FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 IRM Budget Category Total Costs Code Costs Costs Costs Costs Costs 

Telecommunications Rentals 233301 920 920 920 920 920 4,600 

Wireless Communications 233304 840 840 840 840 840 4,200 

Subscriptions and Publications 260102 220 220 220 220 220 1,100 

ADP Supplies 260201 125 180 485 0 305 1,095 

Software 310202 500 500 500 500 500 2,500 

IT Equipment 310302 399 600 399 0 399 1,797 

 Total3,004 3,260 3,364 2,480 3,184 15,292 

APPENDIX A
 

F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

I R M P L A N S U M M A R Y 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016
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APPENDIX B 

F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2 0 1 5 - 2 0 1 6 
 

FY 2015 REVISED PRODUCTS AND SERVICES BUDGET 

This represents the allocation of budget dollars and FTEs to OIG’s products and services. 

Management, administrative support, and leave are disbursed across the four products and 

services. 

Products/Services Budget % Budget FTE % FTE 

Audits, Inspections, and Review Products $1,084,444 75% 4.5 75% 

Investigations $72,296 5% 0.3 5% 

Legislation and Regulations Review $72,296 5% 0.3 5% 

Outreach $216,889 15% .9 15% 

Total $1,445,925 100% 6 100% 

Audits, Inspections, and Review Products—The OIG issues approximately 5-10 reports per 

year (including the annual FCA financial audit and FISMA review). This includes 

recommendations to Agency officials regarding improving the efficiency of Agency programs and 

mission achievement. It also includes four survey reports regarding System institutions’ ratings 

and comments about the Agency’s examination function. 

Budget for FY 2015—$1,084,444 ................................................................................. 4.5 FTE
 

Investigative Function—Allegations received by the OIG are reviewed by testing information 

provided to determine whether an investigation should be opened. Investigations are conducted 

when appropriate. Maintaining the OIG HOTLINE and directing FCS borrower complaint or 

inquiry issues to Agency components are additional functions of the investigative service. 

Budget for FY 2015—$72,296 ..................................................................................... 0.3 FTE
 

Review and Comment on Proposed and Existing Legislation and Regulations—The OIG 

reviews and comments on proposed and existing legislation and regulations affecting the Agency 

and the IG community. Additionally, the OIG reviews, comments, and responds to 

Congressional and executive requests and inquiries. 

Budget for FY 2015—$72,296 .................................................................................... . 0.3 FTE
 

Outreach Program—The OIG educates FCA employees about OIG’s role within the Agency. 

The OIG lends leadership to organizations directly contributing to the IG community. Through 

involvement in special projects and workgroups, the OIG makes contributions for improving the 

Agency and the OIG community. This includes but is not limited to: the Semiannual Report to 

the Congress, participation in external activities such as membership on CIGIE and the CCIG, 

and instructing at the Federal Law Enforcement Training Center (FLETC) and various public and 

Government forums. 

Budget for FY 2015—$216,889 ................................................................................... .0.9 FTE
 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 24 
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APPENDIX B 

F a r m C r e d i t A d m i n i s t r a t i o n 
 

O f f i c e o f I n s p e c t o r G e n e r a l 
 

Fiscal Year s 2015 - 2 0 1 6 
 

FY 2016 PROPOSED PRODUCTS AND SERVICES BUDGET 

This represents the allocation of budget dollars and FTEs to OIG’s products and services. 

Management, administrative support, and leave are disbursed across the four products and 

services areas. 

Products/Services Budget % Budget FTE % FTE 

Audits, Inspections, and Review Products $1,136,089 75% 4.5 81% 

Investigations $75,739 5% 0.3 2% 

Legislation and Regulations Review $75,739 5% 0.3 2% 

Outreach $227,218 15% 0.9 15% 

Total $1,514,785 100% 6 100% 

Audits, Inspections, and Review Products—The OIG issues approximately 5-10 reports per 

year (including the annual FCA financial audit and FISMA review). This includes 

recommendations to Agency officials regarding improving the efficiency of Agency programs and 

mission achievement. It also includes four survey reports regarding System institutions’ ratings 

and comments about the Agency’s examination function. 

Budget for FY 2016—$1,136,089 ................................................................................. 4.5 FTE
 

Investigative Function— Allegations received by the OIG are reviewed by testing information 

provided to determine whether an investigation should be opened. Investigations are conducted 

when appropriate. Maintaining the OIG HOTLINE and directing FCS borrower complaint or 

inquiry issues to Agency components are additional functions of the investigative service. 

Budget for FY 2016—$75,739 .................................................................................... . 0.3 FTE
 

Review and Comment on Proposed and Existing Legislations and Regulations—The OIG 

reviews and comments on proposed and existing legislation and regulations affecting the 

Agency and the IG community. Additionally, the OIG reviews, comments and responds to 

Congressional and executive requests and inquiries. 

Budget for FY 2016—$75,739 ..................................................................................... 0.3 FTE
 

Outreach Program—The OIG educates FCA employees about OIG’s role within the Agency. 

The OIG lends leadership to organizations directly contributing to the IG community. Through 

involvement in special projects and workgroups, the OIG makes contributions for improving the 

Agency and the OIG community. This includes but is not limited to: the Semiannual Report to 

the Congress, participation in external activities such as membership on CIGIE and the CCIG, 

and instructing at FLETC and various public and Government forums. We also participate in 

Agency efforts, such as the Employee’s Council, Administrative Workgroup, and Continuity of 

Operations Plan. 

Budget for FY 2016—$227,218 .................................................................................... 0.9 FTE
 

FCA OIG Strategic and Operating Performance Plan FY 2015-2016 25