Farm Credit Administration Office of Inspector General

 1501 Farm Credit Drive

 McLean, Virginia 22102-5090

 

January 20, 2016

The Honorable Kenneth A. Spearman, Board Chairman

The Honorable Dallas P. Tonsager, Board Member

The Honorable Jeffery S. Hall, Board Member

Farm Credit Administration

1501 Farm Credit Drive

McLean, VA 22102-5090

Dear Board Chairman Spearman and FCA Board Members Tonsager and Hall:

The Government Performance and Results Act of 1993 (GPRA) and GPRA Modernization Act 

of 2010 encourage organizations to manage for results and hold managers accountable for 

executing programs to achieve desired outcomes. The enclosed report documents the 

outcomes or impact of the products, services, and leadership of the Office of Inspector General 

(OIG) during fiscal years 2014 and 2015. 

The OIG continues to work to enhance its role as an agent for positive change within the Farm 

Credit Administration (FCA or Agency). The results reflect the OIG’s commitment to assist in 

achieving the Agency’s mission of ensuring a safe and sound Farm Credit System that provides 

a dependable source of credit to farmers and ranchers.

We look forward to continuing to work with you to ensure FCA remains effective in its efforts to 

accomplish its mission. I welcome your comments on ways to improve OIG services that help 

you achieve your goals for FCA’s operations.

 

If you have any questions, please call me at extension 4036 or 4030.

Respectfully,

Elizabeth M. Dean

Inspector General

Enclosure
Table of Contents

Executive Summary ................................................................................................................... 1 

Background................................................................................................................................ 2 

Audits, Inspections, and Evaluative Products............................................................................. 3 

Investigations............................................................................................................................. 8 

Legislative and Regulatory Review ...........................................................................................10

Outreach...................................................................................................................................11

Appendix...................................................................................................................................13
1 

Executive Summary 

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

exceeded performance goals in fiscal years (FY) 2014 and 2015. Goals pertained to:

 audits, inspections, and evaluative products;

investigation of administrative and criminal violations;

reviewing and commenting on legislation and regulations affecting the Agency and the 

Inspector General (IG) community; and

outreach.

OIG Reports

The OIG products listed below were timely and constructive while accommodating the priorities 

of the Agency. Each product addressed risk to the Agency. Many of these products contained 

recommendations to improve Agency operations.

During the reporting period the OIG issued: 

Nine Audits: Seven program audits and two financial statement audits 

Two Federal Information Security Management Act (FISMA) evaluations

Five Management Advisories

Eight quarterly and two annual summary survey reports of the Farm Credit System

Six investigative reports

OIG Contributions to the Federal Inspectors General Community

The IG Reform Act of 2008 established the Council of the Inspectors General on Integrity and 

Efficiency (CIGIE) as an independent executive branch entity to address integrity, economy, and 

effectiveness issues that transcend individual government agencies and to increase the 

professionalism and effectiveness of the OIG workforce. The CIGIE is currently composed of 73 

federal IGs and 6 other federal leaders.

The FCA IG served in various CIGIE capacities, including membership on CIGIE’s 

Legislation Committee, Inspection and Evaluation Committee, and the Small OIGs Work 

Group. In January 2015, the IG was also appointed to the CIGIE Executive Council as 

an At-Large Member. 

OIG staff members participated in CIGIE activities in various leadership roles, including:

o a Senior Auditor served as an adjunct instructor for CIGIE and participated on the

CIGIE Inspection and Evaluation Roundtable, 

o the Senior Information Technology (IT) Auditor participated on the IT 

Subcommittee of the Federal Audit Executive Council and assisted CIGIE with 

developing their information security program, and

o the IG Counsel served as Vice Chair to the Council of Counsels to the Inspectors 

General.

A measure of the OIG’s success is reflected in the contribution to the Agency’s continuous 

utilization of sound business practices and basic integrity. We are confident the Agency will 

continue to show firm commitment to the independence of the OIG and to follow-up on OIG 

report findings, conclusions, and recommendations to improve operations and programs.
2 

The OIG welcomes comments and suggestions related to performance measurements.

Background 

The mission of the OIG is to have our work products and presence promote economy, 

efficiency, and integrity in Agency operations. To accomplish that mission, we have four overall 

objectives:

OIG OBJECTIVES

1. Audit and evaluate the Agency’s 

programs and operations to promote 

economy, efficiency, and effectiveness.

2. Investigate observed, alleged, or 

suspected wrongdoing to prevent and 

detect fraud, waste, abuse, and 

mismanagement in Agency programs and 

operations.

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.

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 governmentwide issues.
3 

Audits, Inspections, and Evaluative Products 

Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. 

Performance Goal 1

Deliver quality audit, 

inspection, and evaluative

products and services

that are useful to the FCA 

Board, management, and 

the Congress.

Performance Measures

Ø Audits, inspections, 

and evaluations are 

relevant. Audit 

coverage includes all 

mandated audits and 

at least 75 percent of 

those suggested by 

the Board and 

management. 

Ø Risk is addressed. 

One hundred percent 

of the OIG audits are 

performed in high 

risk/high dollar 

programs and 

activities and/or are 

tied to the Agency 

strategic planning 

goals.

OUTCOME / IMPACT

The OIG performed or supervised audits, inspections, and evaluations of mission 

critical operational areas. As a result of our audit and evaluation work, FCA 

programs and operations are more effective, waste in Agency programs and 

operations is reduced, and better business practices are initiated.

Commissioning Program: Multiple improvements are being implemented 

as a result of our audit of FCA’s Commissioning Program. The Agency will 

begin identifying and tracking the cost to commission an examiner. This 

information will inform cost-effective decision-making. OE will also use 

cost information to analyze its testing structure and the consolidation of 

assessment milestones. Other improvements encompassed contracting, 

staffing, retention, and feedback mechanisms.

Special Supervision and Enforcement Processes: The Office of 

Examination (OE) updated and provided training to Associate Examiners 

on the special supervision and enforcement process. OE also initiated 

training on the criminal referral process, reporting by institutions and by 

the FCA when there is a reporting void. OE is in the process of defining a 

program so that commissioned examiners can be readied to fulfill 

supervision and enforcement roles as workforce changes occur. In 

response to our audit, OE implemented/updated the following directives:

o Normal Supervision Procedures,

o Special Supervision Procedures, and

o Enforcement Action Procedures.

Mobile Device Cost Controls: As a result of the audit of Mobile Device 

Cost Controls, FCA reduced the cost of monthly wireless communication 

expenses and initiated reviews of data usage on mobile devices.

Training and Conference Expenses: The Agency revised processes in 

response to our audit of training and conference expenses. Policies and 

procedures, control processes, and record retention were addressed.

Specifically, OMS increased controls in the approval process for higher 

cost training. 

Personnel Security and Suitability Program: The Agency had made 

strides in improving its Personnel Security and Suitability Program. 

Additional steps identified in our audit will improve controls and 

compliance with requirements. Designation of an Alternate Personnel 

Security Officer is being finalized, and this individual will participate in 

internal control processes.

Purchase Card Program: The Office of Management Services (OMS) 

provided education to cardholders and distributed a template for 

acceptable standard agency buys in response to our audit. OMS also 

documented the justification for cardholders with higher limits and 

exceptions to current processes.

Travel Card Program: OMS provided additional education to cardholders 

on agency policies and implemented new processes to distribute quarterly 

activity reports and review open travel card accounts. OMS also updated 

the travel card policies and procedures and the Charge Card Management 

Plan.
4 

 

Audits, Inspections, and Evaluative Products 

Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. 

Performance Goal 1

Deliver quality audit, 

inspection, and evaluative

products and services

that are useful to the FCA 

Board, management, and 

the Congress.

Performance Measures

Continued

Ø Products are timely, 

i.e., average time to 

complete audits and 

issue draft reports 

will not exceed 6 

months.

Ø Audits are 

constructive. Audit 

products contain 

recommendations or 

agreed-upon actions 

to improve Agency 

operations, as 

necessary. The 

Agency accepts at 

least 90 percent of 

the OIG audit 

recommendations.

OUTCOME / IMPACT

The Agency continues to receive unmodified opinions on the financial 

statements.

Draft reports for audits and evaluations were issued, on average, in 6 months 

or less. The Agency consistently provided timely responses to our reports. 

During the two-year reporting period, our nine audits and two FISMA 

evaluations resulted in 37 agreed-upon actions. At the close of FY 2015, 23 

agreed-upon actions were closed and 14 remained open. 

Almost all of our audits and evaluations contained action items, and 100 

percent of the recommendations to improve Agency operations were accepted 

as agreed-upon actions. 

Management’s attention to resolving open OIG agreed-upon actions continues 

to be diligent, and, in the majority of instances, resolution occurs within 6 to 12 

months. 

See Appendix (page 13) for details of audits and evaluations. 
5 

 

Audits, Inspections, and Evaluative Products 

Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. 

Performance 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.

Performance Measures

Ø The IG engages in 

discussion with the 

FCA Board on 

matters of policy 

direction or 

administrative 

priorities.

OUTCOME / IMPACT

The OIG, through its audit, inspection, and evaluative products, provides the 

FCA Board and management with recommendations to strengthen Agency 

operations.

The IG identified management’s top challenges in the Agency’s 

Performance and Accountability Report. 

An independent public accounting firm assessed the Agency’s 

accounting and financial reporting each year, including controls and 

compliance with laws and regulations. Results of the audit were 

conveyed to the FCA Board and to the Chief Financial Officer. The 

Agency continues to receive unmodified opinions on its financial 

statements.

The OIG’s Senior Information Technology (IT) Auditor assessed the 

Agency’s compliance with FISMA. Recommendations were conveyed 

to the FCA Board, the Chief Information Officer, and the Director of 

OMS.

The OIG’s analyses, input, and advice inform Agency officials and decisionmaking processes. This reporting period, the OIG provided technical 

perspective on various aspects of Agency operations. 

The OIG issued a management advisory recommending the Agency 

evaluate the use of suspension and debarment mechanisms to protect 

the government’s interest through procurements. In response, the 

Agency issued new policies on suspension and debarment.

The Agency’s interest reserve was the focus of another management 

advisory issued this reporting period. The OIG suggested that the 

Agency consider the interest reserve strategy, and a determination 

was made to reevaluate interest reserve strategies annually.

A management advisory proposed consideration of Inspector General 

oversight for the Farm Credit System Insurance Corporation. 

The OIG issued a management advisory on Federal Records Act 

amendments that addressed personal emails and text messages as 

federal records. The Agency’s Information Resources Management 

Operations Committee discussed the impact of these changes and 

guidance was issued Agency-wide to implement changes in the law.

In light of a new FCA 401(k) plan, we issued a management advisory 

on the FCA Board’s participation in the plan, recommending a 

complete legal analysis be conducted.

Oftentimes focus on issues raised in OIG audits and reviews results in 

thoughtful consideration and change to Agency operations. For example, as a 

result of our audit, the Agency suspended its student loan repayment program 

after finding it was not meeting intended goals. In 2015, the Board approved a 

new student loan repayment program for those employed at the Agency for at 

least four years to promote recruitment and retention initiatives.
6 

 

Audits, Inspections, and Evaluative Products 

Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. 

Performance 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.

Performance Measures 

Continued

Ø The OIG performs 

analyses and 

provides technical 

advice to 

management 

concerning 

accounting, 

management 

systems and controls, 

and performance 

measures.

OUTCOME / IMPACT

Since 1995, the OIG has surveyed the Farm Credit System (FCS or System) 

on the quality and effectiveness of the Agency’s examination function and 

examiners. The OIG issues a quarterly report and, at the end of each fiscal 

year, a summary report on the survey results to the Chief Examiner and the 

FCA Board. Respondents rate eight statements regarding examination 

activities, communications and FCA regulations and guidance. Respondents 

have the opportunity to discuss the aspects of the examination that were the 

most and least helpful to the institution’s board and management team. The 

OIG preserves the anonymity of respondents and the integrity of the survey.

For FY 2014-2015, eight quarterly and two annual summary survey reports 

continued to provide useful feedback, mostly positive, for OE. This consistent 

trend indicates the examination program and staff are well regarded. 

The OIG has also provided technical advice to management through our 

work products:

Our audit of special supervision and enforcement processes identified 

opportunities for improvement in the criminal referral process. The 

Agency is revising its criminal referral regulation and processes to 

clarify requirements and ensure consistency.

The Commissioning Program audit analyzed how costs are quantified 

and tracked and potential savings from a revised testing structure. As a 

result of our audit, OE will improve cost monitoring and evaluate 

required testing in the Commissioning Program.

Our audit on mobile device cost controls analyzed FCA’s device usage 

and found potential contract savings could be gained. The audit also 

identified high data usage among 30 percent of mobile devices during 

an analysis of invoices pointing to a potential need to provide more 

guidance on appropriate usage.

The OIG was notified and briefed regarding a security incident 

involving malware code. The OIG’s Senior IT Auditor advised the 

Agency that the incident required reporting under US-CERT. A security 

incident was immediately filed by the Agency, and the OIG conducted 

and closed an investigation relating to the incident.

We confirmed the need for additional guidance for institutions on flood 

insurance requirements.

 Human Resources made changes to practices as a result of 

suggestion by OIG.

The OIG is always receptive to management’s requests for audit work or for the 

OIG’s perspective on FCA operations, whether technical or non-technical in 

nature. The IG regularly meets with the Board Chairman and Board members 

to discuss potential areas for review and the status of ongoing work.
7 

 

Audits, Inspections, and Evaluative Products 

Objective – Audit and evaluate the Agency’s programs and operations to promote economy, efficiency, and effectiveness. 

Performance Goal 3

Continuous improvement

of the OIG staff, products, 

and internal office 

administration.

Performance Measures

Ø OIG training ensures 

the technical 

proficiency of staff.

Ø The OIG implements 

administrative 

improvements 

identified through 

reviews of Agency 

programs and 

through staff 

involvement with the 

professional 

community.

OUTCOME / IMPACT

The OIG team has taken technical courses to gain proficiencies. Training 

attended covered:

OIG Leadership and Professional Development

Information Technology and Cybersecurity

Ethics

Internal Controls and Fraud Prevention

Financial Management

Law and Legal Updates

 Federal Audit Executive Council Meetings and Conferences

Interviewing Techniques

Records Management 

Project Management

In addition, CIGIE training sessions and legal forums were attended. The 

OIG team also stays current in FCA operations and strategic management 

initiatives, including attending the FCA’s 2015 Strategic Planning 

Conference. 

A Senior Auditor serves as an adjunct instructor for CIGIE’s Training Institute.

OIG staff members receive recognition through awards and recognition from 

the CIGIE community.

The IG’s opportunity to facilitate positive change within the Agency is 

enhanced by the quality and credibility of OIG products and advice.

Management seeks and listens to the OIG’s views on issues.

The quarterly reports on the OIG’s survey of FCS institutions relative to the 

Agency’s examination function provide Agency management with quantitative 

and narrative feedback that assists in facilitating positive change.

FCA OIG passed its required peer review in 2013. Peer reviews ensure the 

OIG audit function meets or exceeds quality audit standards prescribed by 

the U.S. Government Accountability Office (GAO) and CIGIE. Our next peer 

review is scheduled for 2016.

Audit, inspection, and other reports are almost always made public upon 

issuance. OIG continually updates its website and has increased transparency 

significantly by adding to its public website, postings for investigation 

summaries, Congressional Reports, and new sections on whistleblower 

protections and OIG authorities. As required by the Consolidated 

Appropriation Act, Pub.L.110-161, the OIG also maintains an email list for 

those who wish to be notified when OIG reports are posted to the Agency’s 

website. There is a direct link to the OIG on the Agency homepage.
8 

Investigations 

Objective – Investigate observed, alleged, or suspected wrongdoing to prevent and detect fraud, waste, abuse, and 

mismanagement in Agency programs and operations. 

Performance 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.

Performance Measures

Ø 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.

OUTCOME / IMPACT

The OIG issued investigative reports in 2014 and 2015, arising out of OIG 

audit work, Agency referrals, and from hotline complaints. Some investigative 

reports identified areas requiring review on administrative issues. OIG 

coordinates with law enforcement when warranted. Administrative actions, 

convictions, or pleas are sought for employees and/or contractors found 

guilty of wrongdoing.

 

Management actions taken against employees serve as deterrents 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.

The agency established a suspension and debarment process based 

on a need identified in an OIG investigation, and also recognized the 

need to re-examine certain fiscal actions to ensure compliance with 

applicable laws and regulations.

The agency altered its procedures relating to government credit card 

purchases and tracking to identify issues earlier.

The agency provided information to FCA employees regarding 

proper use of mobile devices and internet resources.

FCA managers are alerted to employee misconduct for expeditious 

action.

Whistleblower and hotline complaints receive prompt attention and/or are 

directed to appropriate jurisdiction.
9 

Investigations 

Objective – Investigate observed, alleged, or suspected wrongdoing to prevent and detect fraud, waste, abuse, and 

mismanagement in Agency programs and operations. 

Performance Goal 2

Cause FCA employees 

and managers to 

recognize their 

responsibility and report 

observed or suspected 

wrongdoing to the OIG.

Performance Measures

Ø Allegations of 

wrongdoing are 

received in a timely 

manner and are 

supported by specific 

information.

OUTCOME / IMPACT

During the reporting period, the OIG received 32 hotline complaints. The 

OIG has a secure email hotline, fca-ig-hotline@rcn.com, and phone 

numbers 703-883-4316 and 800-437-7322. 

Several hotline complaints led to formal and preliminary investigations 

resulting in agency referrals and management actions. Investigations are 

more successful because they are initiated in a timely manner, documented 

in a more formal manner to improve record-keeping, and allow for a more 

thorough review of relevant issues. 

Several hotline complaints were referred to the Office of Congressional and 

Public Affairs, and OE. OIG referred allegations from the OIG Hotline 

relating to suspected fraud to FCA examiners.

FCA employees are more willing to report real or suspected wrongdoing 

because they trust the competence, fairness, and confidentiality of OIG’s 

investigations.

The IG and IG Counsel made presentations to new employees regarding their 

responsibility to report observed or suspected fraud, waste, abuse of authority, 

mismanagement, or other wrongdoing.
10

Legislative and Regulatory Review 

Objective – Review and make recommendations, as necessary, regarding existing and proposed legislation and

regulations relating to Agency programs and operations and the Inspectors General community. 

Performance Goal 1

Maintain an effective 

program for reviewing 

and commenting on 

proposed and existing 

legislation and 

regulations affecting the 

Agency and IG 

community. 

Performance Measures

Ø Processes are 

established and 

documented for 

identifying and 

circulating (as 

appropriate) relevant 

documents.

Ø Constructive 

comments on 

relevant documents 

are submitted by the 

deadlines requested 

by the office, Agency, 

or staff circulating 

comments.

OUTCOME / IMPACT

Legislation and proposed rules are tracked and commented upon when 

appropriate. The 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 issued by the 

Agency and other government offices throughout the OIG community. 

The CIGIE Legislation Committee is active in forwarding interest items.

Regulations, legislation, Informational Memoranda, and other issuances are

reviewed by the OIG as noted in the OIG’s Semiannual Reports to the 

Congress.

The OIG attends monthly meetings with FCA’s Office of Regulatory 

Policy and also has an established collaborative process designed to 

ensure information on regulations and briefings is sent to the OIG for 

review.

 

The OIG also contributes significantly to the IG community’s review 

and evaluation of legislation and regulations through the IG’s active 

membership on the CIGIE Legislative Committee.

The FCA Board and management are informed about the status of new or 

pending legislation or regulations initiated externally.

A management advisory highlighted legislative amendments that 

significantly altered FCA employees’ recordkeeping responsibilities 

regarding email and text messages that constitute federal records. 

In response, the Agency revised guidance to employees on record 

retention requirements.

Following a mandate by the Administration and then, legislation, 

FCA management continues to inform OIG when conference 

expenses exceed $100,000. 
11

Outreach 

Objective – 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.

Performance Goal 1

Promote OIG’s role within 

the FCA and the 

community at large. 

Performance Measures

Ø Develop and maintain 

educational 

brochures or 

pamphlets describing 

OIG roles and 

activities.

Ø Facilitate feedback 

from Agency 

employees and refine 

products and 

practices based on 

the feedback to OIG 

products and 

educational materials.

OUTCOME / IMPACT

OIG has developed several educational brochures and pamphlets to describe 

the role and function of the OIG. Examples include: The IG at FCA pamphlet, 

FCA Annual Employee Orientation PowerPoint presentation, Fraud 

Awareness Briefings, Semiannual Reports and input into CIGIE surveys and 

projects, including the CIGIE Annual Report to the President.

The OIG encourages and is receptive to any and all feedback received from 

Agency management and staff regarding OIG practices and products.

Agency employees’ acceptance of and cooperation with OIG activities is 

improved through better understanding of the OIG mission. OIG programs and 

products are improved through feedback from Agency employees.

OIG has completed significant updates of OIG Directives, including 

revisions to its Investigations Manual, Audit Follow-up and Resolution, 

Audit Work Papers, and OIG Recordkeeping and Retention, and has 

also issued new directives and delegations, including a directive on 

OIG’s Ethics Program and new delegations to the Director of OMS

and the Chief Information Officer. 

We also added information to the OIG website. Specifically, we added 

enhanced information on whistleblower protections and provided 

notice of OIG’s Office of Special Counsel 2302(c) Certification. We 

also increased transparency by posting Investigation Summaries and 

adding a new section that posts our letter reports to Congress. 

OIG educational materials have been enhanced and improved. The IG 

at FCA is an informational brochure that is distributed and discussed 

at new employee orientation and has been updated and re-issued. 

The OIG created a new fraud awareness program that included a 

PowerPoint presentation; training segments for the FCA Employee 

Orientation; and a series of articles in FCA Today on fraud awareness 

and actions employees can take to prevent fraud.

The OIG presented at the Executive Management Team meeting for 

OE. Discussions took place about OIG’s ongoing projects and the 

survey.

We responded to numerous Congressional Requests, including inquiries 

regarding closed investigations; investigations of high level employees; open 

OIG audit recommendations; attempts to interfere with OIG independence and

access to records; and procedures for release of documents under the 

Freedom of Information Act. These letter reports to Congress are now posted 

on the OIG website for increased transparency.

The OIG’s meetings and correspondence with Congressional staffers inform

lawmakers on FCA OIG and FCSIC and their similarities, intersecting 

missions, and differences. This communication facilitates discussions about 

expanding the OIG’s jurisdiction.
12

 

Outreach 

Objective – Work with the Agency head and the Congress to improve program management and work with the Inspectors 

General community and other related organizations to address government-wide issues.

Performance Goal 2

Provide leadership to 

organizations directly 

contributing to the IG 

community, the Agency,

and the Federal 

Government.

Performance Measures

Ø 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.

Ø OIG networking 

opportunities result in 

an expanded 

consideration of FCA 

ideas and practices 

by community 

contacts and experts. 

OUTCOME / IMPACT

OIG staff actively participated in CIGIE in a multitude of ways. 

The IG is a member of CIGIE’s Executive Council, Legislative Committee, 

Inspection and Evaluation Committee and Small OIGs Working Group.

Also, the IG and staff participated in the Inspection and Evaluation 

Roundtable of CIGIE, Deputy Inspectors General Quarterly meetings, Council 

of Counsels, CIGIE Federal Audit Executive Council (FAEC), CIGIE FAEC IT 

Committee, CIGIE Freedom of Information Act Working Group, and the 

CIGIE Records Administration Group. 

Projects and activities of adjunct organizations are improved by OIG staff 

contributions and participation, as follows:

The IG, as a member of the Executive Council and Legislative 

Committee, has worked on various projects involving cross-cutting 

issues for the IG community. These projects include a Congressional 

Relations Handbook, Communications Guidance, and a Working 

Group on OIG oversight legislation.

The IG co-chaired a working group that evaluated oversight of 

entities without an OIG. The IG, a Senior Auditor, and the OIG 

Counsel actively participated in writing a proposal for oversight that 

was distributed to CIGIE and members of Congress. The proposal 

addressed different options and strategies for achieving efficient and 

effective oversight within federal agencies currently without an IG. 

OIG participates in CIGIE working groups on inspections and 

evaluations, records management, Small OIGs, and Freedom of 

Information Act policies and procedures. These groups collaborate 

and share common areas for inspection and evaluation work.

The IG frequently made presentations on IG Oversight Legislation, 

CIGIE Communications Guidance, and other CIGIE issues to the 

CIGIE as well as to other IG community organizations such as the 

Council of Counsels to the OIGs.

The IG Counsel is one of two Vice Chairs for the Council of Counsels 

to the OIGs and participates in CCIG initiatives relating to the 

Freedom of Information Act, recordkeeping policies and procedures, 

and investigative warnings. 

The OIG Senior IT Auditor actively participates in the FAEC IT 

Committee.

The OIG has shared information and best practices on record retention 

policies, whistleblower certification, cloud computing contract provisions, 

suspension and debarment procedures, social media, electronic document 

accessibility, and government credit card evaluation measures. 
13

APPENDIX

AUDITS

Audit Name Audits are 

Relevant Risk Addressed Products are Timely

Audits are 

Constructive

Agreed-Upon 

Actions ≥ 80%

Travel Card Program OIG Initiated Strategic Plan 3 Months 8 Agreed-Upon 

Actions 100%

Purchase Card 

Program OIG Initiated Strategic Plan 4 Months 4 Agreed-Upon Actions 100%

Training and 

Conference Expenses OIG Initiated Strategic Plan 6 Months 3 Agreed-Upon 

Actions 100%

Special Supervision 

and Enforcement 

Processes

OIG Initiated Strategic Plan 5 Months 3 Agreed-Upon 

Actions 100%

Commissioning 

Program OIG Initiated Strategic Plan 6 Months 9 Agreed-Upon Actions 100%

Mobile Device Cost 

Controls OIG Initiated Strategic Plan 6 Months 3 Agreed-Upon 

Actions 100%

Personnel Security 

and Suitability OIG Initiated Strategic Plan 5 Months 4 Agreed-Upon Actions 100%

FY 2013 and 2014 

Financial Statements

(Issued in FYs 2014 

and 2015)

Legislatively 

Mandated 

Annual Audit

Strategic Plan 7 Months No Action Items N/A

EVALUATIONS

Federal Information 

Security Management 

Act Evaluation for FY 

2013

Legislatively 

Mandated

Annual Review

Strategic Plan 2 Months 2 Agreed-Upon 

Actions 100%

Federal Information 

Security Management 

Act Evaluation for FY 

2014

Legislatively 

Mandated

Annual Review

Strategic Plan 2 Months 1 Agreed-Upon 

Action 100%