OFFICE OF 

INSPECTOR GENERAL Audit Report  

Farm Credit AdministraƟon’s 

 Mobile Device Cost Controls 

A‐15‐02 

Auditor‐in‐Charge 

Tammy Rapp 

Issued July 31, 2015 

FARM CREDIT ADMINISTRATION 
Farm Credit Administration Office of Inspector General

1501 Farm Credit Drive

McLean, Virginia 22102-5090

July 31, 2015

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, Virginia 22102-5090

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

The Office of Inspector General (OIG) completed an audit of the FCA’s Mobile Device Cost 

Controls. The objective of this audit was to determine whether the FCA had implemented 

effective cost controls for mobile devices and related services.

The FCA incurred $192,787 in monthly wireless communications expenses from October 23, 

2013, through October 22, 2014. Additionally, the FCA purchased $18,762 in mobile devices. 

During our audit, we concluded that the FCA used a sound approach for selecting a 

smartphone and wireless communications service provider. Additionally, invoices for 

wireless communications service were reviewed for accuracy prior to payment.

However, we identified three actions that the Office of Management Services and the Office 

of Information Technology agreed to implement that will improve the management of mobile 

devices. These actions should reduce the cost of monthly wireless communication expenses 

and decrease the amount of data usage consumed:

1. Develop procedures for obtaining the Rate Plan Analysis Report from its wireless 

communications provider on a semi-annual basis and evaluate the benefits of 

proposed changes to plans.

2. Educate users on prohibited uses and the impact of excessive data usage.

3. Identify users exceeding the 5 GB threshold and notify the user and their 

supervisor of the data usage during that cycle.
We appreciate the courtesies and professionalism extended by the FCA personnel to the 

OIG staff. If you have any questions about this audit, I would be pleased to meet with 

you at your convenience.

Respectfully,

Elizabeth M. Dean

Inspector General

Enclosure
TABLE OF CONTENTS

EXECUTIVE SUMMARY ......................................................................................1

INTRODUCTION AND BACKGROUND ....................................................................2

AUDIT RESULTS...................................................................................................4

Mobile Device Costs...................................................................................................................4

Agreed-Upon Action ................................................................................................................6

High Data Usage on Mobile Devices......................................................................................6

Agreed-Upon Actions ..............................................................................................................8

Acquisition Process...................................................................................................................8

Mobile Device Inventory..........................................................................................................10

OBJECTIVE, SCOPE, AND METHODOLOGY..........................................................12

ACRONYMS .......................................................................................................14
1

The FCA incurred $192,787 in monthly wireless communications expenses from 

October 23, 2013, through October 22, 2014. Additionally, the FCA purchased 

$18,762 in mobile devices. Invoices for wireless communications service were 

reviewed for accuracy prior to payment. 

The FCA used a sound approach for selecting a specific smartphone model and 

wireless communications service provider. User input and specific criteria were 

considered during the evaluation. The Chief Operating Officer (COO) approved 

the smartphone lifecycle replacement decision based on the evaluation team 

and Information Resources Management (IRM) Operations Committee’s 

(IRMOC) recommendation. 

The following cost savings measures were adopted by the FCA:

• Reduced inventory of broadband cards due to increase in smartphones

• Offset the cost of smartphones by eliminating a $4 per day telephone 

allowance for travelers with smartphones

• When mobile devices were turned in, billing was suspended

• Prohibited international phone service with rare exceptions

During our audit, we identified additional cost savings that could be achieved if 

the FCA changes plans for some of its smartphones. We also identified high 

data usage on several mobile devices. 

• A review of the wireless communications service provider’s Rate Plan 

Analysis Report and historical voice minute usage revealed that 

approximately $15,000 per year could be saved by reducing the voice 

minutes for 99 smartphones. The FCA’s current plan includes a shared 

voice minute pool of 96,000 minutes. The highest amount of voice 

minutes used between October 23, 2013, and October 22, 2014, was 

36,202 minutes. Decreasing the pool to 56,400 minutes still provides 

ample voice minutes while saving the Agency approximately $15,000 per 

year.

• We identified data usage on 30% of mobile devices exceeding 5 

gigabytes (GB) during a monthly billing cycle. This level of data usage is 

typically an indicator of video and/or audio streaming. We learned the 

wireless communications service provider slows down the data 

connection speed for any device exceeding 5 GB in a billing cycle. High 

data usage does not impact wireless service costs since the FCA has an 

unlimited data plan. However, there is a direct impact on the user’s 

performance when the mobile device is needed to download data for 

business purposes and their download speeds were reduced resulting 

from high data usage.

OBJECTIVE:

The objective of our audit 

was to determine whether the 

Farm Credit Administration 

(FCA or Agency) had 

implemented effective cost 

controls for mobile devices 

and related services.

AGREED-UPON ACTIONS:

There are three agreed-upon 

actions to improve the 

management of mobile 

devices which should reduce 

the cost of monthly wireless 

communication expenses 

and decrease the amount of 

data usage consumed:

1. Develop procedures for 

obtaining the Rate Plan 

Analysis Report from its 

wireless communications 

provider on a 

semi-annual basis and 

evaluate the benefits of 

proposed changes to 

plans.

2. Educate users on 

prohibited uses and the 

impact of excessive data 

usage.

3. Identify users exceeding 

the 5 GB threshold and 

notify the user and their 

supervisor of the data 

usage during that cycle.
2

INTRODUCTION AND BACKGROUND

The Farm Credit Administration (FCA or Agency) is an independent agency in the Executive 

branch of the U.S. Government. The FCA is responsible for regulating and supervising the 

Farm Credit System and the Federal Agricultural Mortgage Corporation. 

The FCA’s mission as a financial regulator is to ensure a safe, sound, and dependable 

source of credit and related services for agriculture and rural America. In carrying out the 

FCA’s mission, many Agency employees spend a significant amount of time traveling or 

away from their offices. In today’s technological environment, the Agency keeps employees 

connected by leveraging technology to increase efficiency and communication.

Mobile devices such as smartphones and tablets are one of the tools the Agency uses to 

keep employees connected to its’ information systems and each other. Additionally, mobile 

devices are part of the Agency’s continuity of operations and emergency response strategy. 

It is the Agency’s policy to provide mobile devices to employees based on the business 

needs of each office and the Agency.

“The Federal Strategic Sourcing Initiative (FSSI) is a government-wide acquisition service 

that leverages the Federal Government’s consolidated buying power to acquire and manage 

IT resources at lower cost.”1 One of the FSSI acquisition programs identified is 

wireless/mobile. As a result of the FSSI, the General Services Administration (GSA) awarded 

a new government-wide blanket purchase agreement (BPA) for wireless service plans. The 

agreements GSA awarded provide agencies with the ability to pool minutes, as well as order 

plans and devices more efficiently and at lower costs.

At the FCA, the Chief Information Officer (CIO) is responsible for the agency’s IRM program. 

The IRMOC supports the CIO in that role and brings an Agency-wide perspective to 

information resources. The IRMOC is composed of members representing the COO, the 

General Counsel, Office of Regulatory Policy, Office of Secondary Market Oversight, Office 

of Management Services (OMS), the Chief Examiner, and the Farm Credit System Insurance 

Corporation. The committee’s primary responsibility is to recognize and address the 

Agency’s information and technology needs which include mobile devices.

The agency has two key policies and procedures related to procurement and mobile devices:

• Policies and Procedures Manual (PPM) 812, Contracting/Procurement Policy, 

describes the Agency’s policy and procedures regarding contracting and 

procurement. “The goal of the Farm Credit Administration (FCA) shall be to acquire 

products and services that will provide the best value to the FCA in a timely 

manner that most effectively meets program needs.”

 1

FEDERAL INFORMATION TECHNOLOGY SHARED SERVICES STRATEGY (n.d.): n. pag. 2 Mar. 2012. Web. 12 June 2015. 

<http://www.whitehouse.gov/sites/default/files/omb/assets/egov_docs/shared_services_strategy.pdf>.
3

• OMS Office Directive 009, Guidance for Providing Smartphones and Personal 

Smartphone Connectivity, describes the distribution of Agency smartphones. The 

directive states, “It is the Agency policy to provide smartphones to staff based on 

the business needs of the office and the Agency.” Office Directors determine which 

staff are provided Agency smartphones and include the cost of devices, 

accessories, and related services in their office budget.

Additionally, the FCA has policies that outline personal use of the FCA’s office equipment, 

internet, email, and network. PPM 902B, FCA Internet, E-Mail, and Network Acceptable Use 

Policy, provides for limited personal use of the FCA’s office equipment. The policy also states 

personal use must not interfere with official duties or consume excessive resources. There 

are examples of excessive resources which include “downloading large non-work related 

audio or video streams”. 

PPM 906, Personal Use of Farm Credit Administration Office Equipment, also provides for 

personal use during non-work time if there is minimal additional expense and does not 

interfere with the FCA’s operations. The policy also states, “Personal use must not decrease 

your productivity or interfere with official duties.”
4

AUDIT RESULTS

Mobile Device Costs

The FCA incurred $192,787 in monthly wireless communications expenses from October 23, 

2013, through October 22, 2014. Additionally, there was $18,762 in purchases for related 

mobile devices.

The FCA’s primary purpose for using mobile devices:

• Traveling to perform the FCA’s mission

• Ability to stay connected to Agency network

• Continuity of operations

• Emergency response

The FCA’s policy for providing smartphones to staff:

• Senior Managers

• Examiners with greater than 1 year of the FCA work experience

• Other uses approved by Office Director

Prior to payment, the FCA reviews wireless communication invoices for accuracy. The 

Contracting Officer’s Technical Representative (COTR) reviews invoices for the following 

attributes: 

• Prior payment applied,

• Expected credits,

• Usage charges,

• Equipment charges,

• New devices,

• Suspended devices, and

• Reasonableness of amounts.

The wireless invoice is organized by cost centers set up by the COTR. New mobile devices 

are not automatically assigned to a cost center and appear at the beginning of the detailed 

invoice making them easy to spot. The COTR identifies and assigns a name and cost center 

to new devices2

.

The most significant charges related to mobile devices were the monthly service fees and the 

cost of the devices. Although there were additional expenses such as cases, warranties, and 

charging accessories, these were not reviewed in detail.

 2 Effective for FY 2016, smartphones and related service will be budgeted centrally by the Office of Information Technology (OIT). 

Tablets will continue to be budgeted by each office.
5

Some of the cost saving measures used by the FCA identified during this audit included:

• The FCA reduced the number of broadband cards retained for traveling examiners 

and other employees since a majority of examiners and other employees now have 

an Agency smartphone.

• Although the Office of Examination (OE) increased the number of phones provided to 

examiners, OE justified the need for network connectivity for exams, amount of 

travel, and savings of $4 per day telephone allowance while on travel status.

• When a mobile device was turned in, it was suspended without billing while pending 

reassignment.

• Agency policy generally prohibits international phone service due to security 

implications and cost.

We identified additional cost savings that could be achieved if the FCA changes plans for 

some of its smartphones. As a result of the OIG audit, the FCA’s primary wireless carrier 

provided a Rate Plan Analysis Report3

. The report included an analysis of usage from the 

past 3 months along with recommendations in plan changes that could potentially save 

wireless communication expenses to the Agency. 

GSA’s Federal Strategic Sourcing Initiative Wireless Program User Guide provides a method 

to assist agencies with reducing their costs for wireless communication expenses. 

• Every six months, each contractor will provide a Rate Plan Analysis Report to each 

federal agency of its historical spending on the contractor’s BPA along with 

recommendations of the most cost‐effective service plans available to each of the 

Ordering Entity’s end users.4

The Rate Plan Analysis Report revealed the FCA’s 3-month average of voice minutes used 

from the January, February, and March 2015 billing cycles was 26,975 minutes. We also

analyzed 12 additional months of voice usage from invoices obtained during our audit.

The bar graph below shows the highest amount of monthly voice usage between October 23, 

2013, and October 22, 2014, was 36,202 minutes. However, the FCA’s current plan includes 

a total of 96,000 voice minutes per month. If the FCA changes to a reduced voice plan for 99 

of its smartphones reducing the shared voice minute pool to 56,400 minutes per month, the 

Agency could potentially save $15,000 per year. The reduced voice plan contains all the 

same features as the current plan, and still provides ample voice minutes to avoid overage 

fees.

 3 Rate Plan Analysis Reports were not requested from the wireless service provider prior to this audit. 4 General Services Administration. Wireless FSSI User Guide p.18,. N.p., 14 Feb. 2014. Web. 11 June. 2015. 

<http://www.gsa.gov/portal/category/100931#docs>.
6

Agreed-upon Action:

1. OMS/OIT agreed to develop procedures for obtaining and analyzing the Rate Plan 

Analysis Report from its wireless communications provider on a semi-annual basis 

and evaluate the benefits of proposed changes to plans. Potential annual savings 

identified in the April 2015 Rate Plan Analysis Report were approximately $15,000.

High Data Usage on Mobile Devices

During our review of wireless carrier invoices from October 23, 2013, through October 22, 

2014, we identified data usage on several devices exceeding 5 GB5 during a billing cycle. This 

amount of high data usage is typically an indicator of video and/or audio streaming.

Approximately 30% of mobile devices were identified with high data usage during our review of 

invoices. Specifically,

o In at least 1 month of the year reviewed:

 74 devices exceeded 5 GB

 29 devices exceeded 10 GB

 12 devices exceeded 20 GB

o 9 devices exceeded 10 GB in at least 3 months of the year reviewed

 5 1 gigabyte (GB) = 1,024 megabytes (MB)

 - 20,000 40,000 60,000 80,000 100,000

9/23-10/22/2014

8/23-9/22/2014

7/23-8/22/2014

6/23-7/22/2014

5/23-6/22/2014

4/23-5/22/2014

3/23-4/22/2014

2/23-3/22/2014

1/23-2/22/2014

12/23-1/22/2014

11/23-12/22/2013

10/23-11/22/2013

30,199 

28,166 

31,480 

30,031 

26,964 

36,202 

32,525 

34,809 

36,069 

27,297 

30,831 

32,429 

Summary of Voice Usage and Allowance

Shared Usage

Shared Allowance
7

PPM 902B prohibits the consumption of excessive IT resources such as audio and video 

streaming. Although the FCA allows for some personal use of office equipment, PPM 906

clearly states productivity must not be decreased as a result of personal use.

Additionally, the wireless carrier has the right to terminate service or slow down the data 

connection speed for users exceeding 5 GB in a billing cycle. The agreement with the wireless 

communications service provider contains prohibited uses. An example of a prohibited use is 

continuous uploading, downloading, or streaming of audio, video, or games. The wireless 

communications service provider presumes anyone using more than 5 GB in a billing cycle is 

using their mobile device in a prohibited manner. We learned the wireless carrier slows down 

the data connection speed to these devices causing a noticeable difference in download 

performance which could impact productivity.

Below are relevant excerpts from the wireless contract terms, conditions, and features

regarding data usage:

o “Examples of prohibited uses include, without limitation, the following: (i) continuous 

uploading, downloading or streaming of audio or video programming or games...”

o “...but downloading movies using P2P file sharing services and/or redirecting 

television signals for viewing on laptops is prohibited.”

o “We reserve the right to limit throughput or amount of data transferred exceeding 5 GB 

in a given month, and to deny or terminate service, without notice, to anyone we 

believe is using an Unlimited Data Plan or Feature in any manner prohibited above or 

whose usage adversely impacts our network or service levels.”

o “Anyone using more than 5 GB per line in a given month is presumed to be using the 

service in a manner prohibited above, and we reserve the right to immediately 

terminate the service of any such person without notice.”

For comparison purposes, we obtained from a large wireless carrier, examples showing how 

much data is used for common tasks6

:

Task Quantity Frequency Estimated Data Usage

MB-megabytes

GB-gigabytes

Email Messages 100 Daily 29.3 MB/month

Browsing Internet Pages 100 Daily 2.93 GB/month

Audio streaming (e.g. radio, music) 1 hour Daily 1.76 GB/month

Video streaming-standard definition 1 hour Daily 19.04 GB/month

Uploading/Downloading Photos 10 Daily 1.46 GB/month

Video Calling-high bandwidth

(e.g. FaceTime, Skype)

1 hour Daily 21.09 GB/month

Online Games 1 hour Daily 150 MB/month

 6 "Data Usage Calculator." Data Calculator. N.p., n.d. Web. 11 June 2015. 

<http://www.verizonwireless.com/b2c/splash/datacalculatorPopup.jsp>.
8

In addition to the common tasks above, other examples of potential data uses at the FCA

include creating a mobile hotspot that is shared by examiners while performing an on-site 

examination. This hotspot could be used to connect to the FCA’s virtual private network for 

downloading loan data, obtaining email, accessing shared network drives, and web browsing.

If an examiner creates a hotspot and shares with multiple users, this could result in a high 

usage of data.

The FCA has an unlimited data plan, so high data usage does not impact wireless service 

costs. However, data utilization that exceeded the wireless carrier’s contract terms resulted in 

a throttled or slower data downloads for certain users. When a user exceeds a specified 

threshold within a billing cycle, the wireless communications service provider throttles the

user’s speed until the next billing cycle. The user will experience a noticeable difference in the 

speed of downloads to their mobile device. This decrease in speed will have a direct effect on 

the user’s performance when the mobile device is used to download data for business 

purposes.

Agreed-upon Actions:

2. OMS/OIT agreed to educate users on prohibited uses and the impact of excessive data 

usage with mobile devices.

3. OMS/OIT agreed to identify users exceeding the 5 GB threshold and notify the user and 

their supervisor of the data usage during that cycle.

Acquisition Process

The FCA used effective controls over the acquisition process for mobile devices. Although 

the Farm Credit System Building Association (FCSBA) contracts with wireless service 

providers on behalf of the FCA, the FCA makes decisions regarding which devices and

service providers are used. Additionally, the FCA manages the day-to-day wireless 

communications operations directly with the wireless service providers. 

The FCA Policy Statement 68 states, “The FCSBA was established to provide the facilities 

and related services for the FCA and its field offices.” FCA Policy Statement 68 further 

outlines the FCSBA’s responsibilities which include supervision of the telecommunications 

system. The FCSBA therefore contracts with the wireless communication service providers 

on behalf of the FCA, and the FCA reimburses the FCSBA for the actual cost of wireless 

communications services. FCSBA’s role is limited to contracting with the wireless provider 

and payment of wireless carriers’ invoices. 

The FCA used a sound approach to select a specific smartphone model. The FCA surveyed 

users to obtain their input on preferences of smartphone features. The FCA’s technology 

staff developed a list of specific evaluation criteria. Some of the evaluation criteria included:

• Cost

• Technical specifications
9

• Weight

• Size

• Battery life

• Security features

The evaluation criteria were used to compare three different smartphone models, which

resulted in a recommendation by the evaluation team to upgrade the existing smartphone 

with a similar model.

A sound approach was also used to select a primary wireless service provider. Two year 

lifecycle costs were compared for three major service providers. Other key considerations 

were coverage areas of the FCA office locations and a sample of Farm Credit System

institutions. The evaluation of service providers resulted in a recommendation by the 

evaluation team to remain with the same wireless service provider due to their proven record 

with the Agency, reliability of coverage, and efficiency in continuing service with the same 

network.

The IRMOC was kept informed of activities involving the FCA’s mobile device strategy, 

including the:

• procurement process and distribution of new smartphones,

• reevaluation of the mobile device management tool, and

• purchase and evaluation of tablets through a pilot test group.

The smartphone lifecycle replacement decision was approved by the COO. The evaluation 

team presented three options to the IRMOC with a recommendation based on users 

experience, current technology, industry research, training requirements, and security. The

IRMOC approved the evaluation team’s recommendation and presented the three options 

and recommendation to replace the existing smartphones with an upgraded model and 

continue service with the same wireless provider to the COO.

Smartphones and tablets were procured via purchase order and included on the wireless 

carrier’s monthly invoices. GSA’s Federal Supply Schedule was the source for the contract 

and pricing for the selected wireless communications provider.

The contracting specialist places the orders for mobile devices directly with the wireless 

service provider. The Information Technology Specialist receives and inspects the mobile 

device generally within two days of receipt. The user is then notified that the mobile device 

was received and provided with instructions required before the device can be activated. 

Users are notified that a personal credit card must be used for any potential app purchases. 

The Information Technology Specialist and user complete the setup process either in person 

or via video conference. The user is provided with the mobile device after setup and training 

are complete.
10

Mobile Device Inventory

The FCA had the following 

inventory of mobile devices7

: 

• 233 smartphones

• 32 tablets

• 13 USB Broadband devices

• 4 personal mobile devices

Smartphones

Any excess inventory of mobile 

devices caused by departing 

employees are reassigned to 

new employees or used to 

replace lost, stolen, or broken 

devices. We determined that 

although the unassigned inventory of smartphones had grown to over 20 as a result of 

several departures of the FCA staff, this excess inventory was recently reduced to a more 

reasonable level.

We reviewed invoices to determine whether there were unused mobile devices. Although we 

identified some mobile devices with no voice, messaging, or data usage for three months or 

more, we determined these devices were suspended, disconnected, reassigned to another 

employee, or left in inventory for future reassignment. We did not identify a systemic issue 

with unused smartphones. 

Tablets

The FCA’s mobile device strategy included determining the feasibility of tablets replacing 

laptops. Currently, senior managers are testing the utility of tablets. Tablets are primarily 

used for email and browsing the internet. The FCA is considering a lighter weight laptop that 

would reduce the need for tablets during the next rollout of laptops.

USB Broadband Devices

The FCA reduced the number of USB broadband devices retained for traveling examiners 

and other employees who do not have an Agency smartphone. The broadband devices are 

used by traveling staff to provide internet and network connectivity when away from the FCA

offices. Since a majority of examiners now have an Agency smartphone with mobile hotspots

that provide connectivity to agency systems, the need for USB broadband devices is greatly 

reduced. 

 7 Inventory as of 3/20/2015. Includes devices used by the Farm Credit System Insurance Corporation (FCSIC) and managed by FCA.

233

32

13 4

Smartphones

Tablets

USB Broadband

BYOD
11

The FCA currently has 13 broadband devices in its pool8 of devices, which are used 

primarily for traveling employees that do not have an agency issued smartphone. The FCA 

continues to analyze inventory levels and adjust as needed. OMS plans to reduce the 

inventory of USB broadband devices to 6.

Personal/Bring Your Own Device (BYOD)

Some staff without a mobile device assigned by the Agency may want to connect their 

personal mobile device to the Agency's internal electronic calendar and email system. 

Currently, there are only 4 personal devices connected to the FCA’s systems. Although the 

FCA permits personal mobile devices to connect to the Agency’s email and calendar system, 

this requires case-by-case approval as the personal mobile device must meet the following 

conditions:

• Approved by the employee’s supervisor

• Connected to the Agency’s mobile device management tool which enforces policy 

and security settings

• Employee must immediately report a missing, lost, or stolen mobile device to the 

OMS Helpline

• OMS has the right to remotely wipe data from any missing, lost or stolen personal 

mobile device

 8 FCA has plans to deactivate an additional 7 broadband devices in the near future.
12

OBJECTIVE, SCOPE, AND METHODOLOGY

The objective of this audit was to determine whether the FCA implemented effective cost 

controls for mobile devices and related services. 

The scope of this audit focused on the acquisition and cost controls for smartphones, tablets, 

wireless broadband devices, and associated wireless service plans during fiscal year 2014. 

We conducted this performance audit in accordance with generally accepted government 

auditing standards. Those standards require that we plan and perform the audit to obtain 

sufficient, appropriate evidence to provide a reasonable basis for our findings and 

conclusions based on our audit objectives. We believe the evidence obtained provides a 

reasonable basis for our findings and conclusions based on our audit objectives. 

To accomplish our audit objective, we performed the following procedures:

• Identified and reviewed related laws, regulations, and Agency policies and 

procedures;

• Obtained background information on the FSSI;

• Reviewed audits related to the subject matter performed by the Government 

Accountability Office and other Offices of Inspector General;

• Obtained an understanding of: 

o the procurement process for acquiring mobile devices and associated service 

plans

o wireless contract service plan structure and options

o mobile device inventory management

o monthly wireless service payment processing 

• Conducted interviews of key staff and managers with responsibility for overseeing 

management and procurement of mobile devices and their associated services;

• Identified significant internal control processes and determined if they were operating 

effectively and efficiently;

• Reviewed related documentation, including;

o 2013 Smartphone Lifecycle Replacement decision memo

o GSA Federal Supply Service Contract

o Wireless service plan options

o Requisitions, purchase orders, and modifications

o Invoices from October 23, 2013, through October 22, 2014

o Mobile device inventory

o Rate Plan Analysis Report

• Summarized equipment costs and monthly service fees.

We reviewed internal controls identified as significant to the audit objectives and did not 

identify any material control weaknesses.
13

To assess the reliability of the data used to achieve our audit objective, we reconciled and 

compared various data sources and performed reasonableness tests. We determined the 

data used during this audit were sufficiently reliable for the purposes of our report.

This audit was performed at the FCA Headquarters in McLean, Virginia, from February 

through July 2015. At the conclusion of this audit, we provided management with a draft 

report of our observations and held an exit conference on July 15, 2015.
14

ACRONYMS

BPA blanket purchase agreement

BYOD bring your own device

CIO Chief Information Officer

COO Chief Operating Officer

COTR Contracting Officer’s Technical Representative

FCA Farm Credit Administration

FCSBA Farm Credit System Building Association

FSSI Federal Strategic Sourcing Initiative

GB gigabyte

GSA General Services Administration

IRM Information Resources Management

IRMOC Information Resources Management Oversight Committee

MB megabyte

OE Office of Examination

OIG Office of Inspector General

OIT Office of Information Technology

OMS Office of Management Services

PPM Policies and Procedures Manual
REPORT

Fraud | Waste | Abuse | Mismanagement

FARM CREDIT ADMINISTRATION

OFFICE OF INSPECTOR GENERAL

Phone: Toll Free (800) 437-7322; (703) 883-4316

Fax: (703) 883-4059

E-mail: fca-ig-hotline@rcn.com

Mail: Farm Credit Administration

Office of Inspector General

1501 Farm Credit Drive

McLean, VA 22102-5090