Office of

Inspector General

Farm Credit Administration

Strategic and Operating 

Performance Plan

FISCAL YEARS 2017-2018
Farm Credit Administration Office of Inspector General

1501 Farm Credit Drive

McLean, Virginia 22102-5090

 

September 14, 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, Virginia 22102-5090

Dear Board Chairman Spearman and Board Members Tonsager and Hall: 

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

Performance Plan (SOPP) and Budgets for fiscal years 2017 and 2018. 

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....................................................................... 4 

OIG Goals, Performance Measures, and Outcomes ......................................................... 6 

Detailed Budget ................................................................................................................ 11

FY 2017 Budget and Justifications ............................................................................... 13

FY 2018 Proposed Budget and Justifications ............................................................... 15

OIG Control System.......................................................................................................... 17

Audit Plan ......................................................................................................................... 20

Appendix A – FY 2017-2018 Products and Services Budget............................................. 25 
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Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

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 Modernization Act of 2014

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
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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’s primary goals are to assist the Agency in fulfilling its public mission for agriculture 

and rural areas through timely and proactive oversight; and to be a vanguard in deterring waste, 

fraud and abuse. The OIG therefore analyzes Agency performance through risk-based 

performance audits, inspections, and evaluations, and provides recommendations and 

conclusions 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 and conducts extensive outreach, 

both within the Agency and externally. We provide information and training to Agency 

employees on OIG activities and reporting responsibilities. We participate in a leadership role in 

organizations that directly contribute across the OIG community on government-wide issues. 

We maintain an updated OIG website (at http://www.fca.gov/home/inspector.html) that includes 

all publicly released OIG reports, summaries of investigations, and information relating to 

whistleblower protection. 

The OIG contracts with and oversees the work of an independent public 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 Modernization Act of 2014 (FISMA) 

and issues a report submitted to the Agency for further submission to the Office of Management 

and Budget (OMB). The OIG also provides reports responsive to Congressional requests for 

data, and in August of 2016, OIG submitted a report to Congress in response to the 

requirements of the Cybersecurity Act of 2015. 

The OIG maintains a Hotline, operating 24/7 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 program and the 

examiners. The OIG issues a quarterly report and annual summary report on survey results to 

the Chief Examiner and the FCA Board. 
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INTRODUCTION

OIG’S FY 2017 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 FY 2017 budget submission, the OIG’s budget information required 

to be highlighted is as follows:

• The aggregate budget request for the OIG is $1,563,324. 

• The amount needed for OIG training is $23,069. 

• The amount to support the Council of the Inspectors General on Integrity and Efficiency

is $4,510. 

OIG AND THE FARM CREDIT ADMINISTRATION’S STRATEGIC 

GOALS

The strategic goals of the Farm Credit Administration are: 

• Goal 1 — Ensure that the FCS and Farmer Mac fulfill their public missions for 

agriculture and rural areas.

• Goal 2 — Evaluate risk and provide timely and proactive oversight to ensure the 

safety and soundness of the System and Farmer Mac.

• Goal 3 — Cultivate an environment that fosters a well-trained, motivated, and 

diverse staff while providing an effective plan for leadership succession.

The OIG’s strategic goals are designed to work in conjunction with these Agency goals. The 

OIG’s goals allow the Inspector General’s office to perform its statutory oversight mission and in 

doing so, assist the Agency in fulfilling its oversight mission and public missions for agriculture 

and rural areas.
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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’s 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. The FCA Board composition, as well as FCA staff, continue to 

change. This year the term of the Chairman expired, although by law, the Chairman can 

stay in place until a successor is appointed. With the pending Presidential election, there 

likely will be additional appointments, possibly of a Chairman and/or an FCA Board 

Member. During 2016, creation and realignment of some offices within FCA has taken 

place. With that has come additional hiring, different methodologies and practices, and 

reorganization resulting in continuous change and opportunities for OIG to validate 

improvements. Projections indicate new staff hires and retirements will continue to be 

more numerous compared to prior years. The FCS and the credit needs of rural America 

will continue to evolve in complexity as institutions merge and develop credit products 

and data systems and analytics. At the same time, the credit picture is impacted by 

global affairs as well as commodity and real estate pricing. There is an expected gradual

downturn in agriculture although the FCS is well-positioned with sufficient capital to

withstand some stressful times. As the financial and banking industries continue to 
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STRATEGIC AND OPERATING PERFORMANCE PLAN

become more complex and data driven, the Agency’s methodology in achieving its 

mission must also evolve as the Agency cultivates an environment to foster a welltrained, motivated, and diverse staff. OIG also will continue to evolve and remain vigilant 

over Agency performance and internal controls.

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

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

security measures. The OIG will ensure its expertise keeps pace with changes in 

technology, laws, regulations, and guidance impacting vital business areas including: 

fraud, financial reporting, internal controls, and information technology. Joint projects, 

initiated through CIGIE’s efforts to increase cross-cutting projects and reports, will mean 

staff participation with the IG community experts. Data analytics and security will 

continue to evolve and be areas of emphasis within the OIG community and host 

agencies. 

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

by FCA as a whole. The OIG will have to continue 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.

• Farm Credit Act and the Farm Credit System. Changes in the agricultural and 

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 support the System’s continued service to rural America in 

good times and in bad. With mergers, investments, global and credit conditions and 

changes in governance, risk based examination continues to become a more complex 

challenge to ensure the safety and soundness of the FCS. OIG will continue to 

contribute by evaluating and making recommendations for positive change to help the 

Agency fulfill its agriculture and rural area public missions. 
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Farm Credit Administration

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OIG GOALS, PERFORMANCE MEASURES, AND OUTCOMES

OIG STRATEGIC GOALS

Goal 1: 

Audit, Inspect, 

Evaluate

Goal 2: 

Investigate

Goal 3: Outreach

OIG Goal 1 — Audit, inspect, and evaluate the Agency’s programs 

and operations to assist the Agency in fulfilling its oversight mission 

more efficiently and effectively.

OIG Goal 2 — Investigate alleged wrongdoing to detect and deter 

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

operations and to address Congressional, public, and employee 

concerns.

OIG Goal 3 — Review and make recommendations regarding existing 

and proposed legislation and regulations and provide other outreach 

to support the Agency’s oversight mission and the Inspector General 

community on government-wide issues.
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OIG GOALS, PERFORMANCE MEASURES, AND OUTCOMES

OIG Goal 1 — Audit, inspect, and evaluate the Agency’s programs 

and operations to assist the Agency in fulfilling its oversight mission 

more efficiently and effectively.

• Performance Measures – Audit, Inspection, Evaluation:

o Average time to complete products will not exceed six months.

o Conduct annual audit planning based on Agency mission, risk, activities, and 

management.

o Make constructive recommendations as necessary to management. Track 

recommendation status on a monthly basis until closure. 

o Agency accepts the majority of OIG audit, inspection, and evaluation 

recommendations.

o Track mandated reviews with associated timeframes in an OIG workflow and 

review the document annually for updates. 

o Engage in monthly communication with FCA Board on matters of policy, 

priorities, and risks to the Agency.

o Annually address the top management challenges facing the Agency.

• Performance Measures – Quality Control, Professional Standards, and Training:

o Issue annual internal quality assurance report to ensure compliance with 

professional standards and office policies and procedures.

o Conduct an annual assessment of training needs for staff to maintain and 

enhance competency and professional development. 

o 100 percent of OIG reports will be indexed and referenced before issuance. 

o All OIG employees will attend annual ethics training.

o All OIG employees will track training and education on an annual basis to fulfill or 

meet professional standards. 

OUTCOMES: 

• OIG’s audit, inspection, and evaluation goal is key to the OIG’s statutory mission, as it is 

designed to assist the Agency in fulfilling its oversight mission more efficiently and 

effectively. Thus, OIG's ability to facilitate positive change within the Agency is enhanced 

by the high quality and strong credibility of OIG products and advice. Positive change in 

the form of more effective FCA programs and operations results from OIG audit, 

inspection, and evaluation reports and recommendations that contribute to Agency 

management decisions and actions by helping the Agency recognize risk and develop 

better and more informed business practices. Related peer review reports confirm the 

OIG audit program meets or exceeds quality audit standards prescribed by the U.S. 

Government Accountability Office and the Council of Inspectors General on Integrity and 

Efficiency (CIGIE). 
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OIG GOALS, PERFORMANCE MEASURES, AND OUTCOMES

• OIG’s oversight of an independent contractor’s audit of the Agency’s annual financial 

statement promotes a better understanding of the Agency’s financial processes, 

systems, and controls. It also helps the Agency continue to receive unmodified financial 

audits by examining compliance with generally accepted accounting principles.

• Timely publication of OIG’s audit, evaluation, inspection, and other reports promotes a 

better understanding of the Agency's programs and operations, including OIG work that 

examines the Agency’s compliance with laws, regulations, policies, and procedures. As 

a result, the Agency's stature and reputation are enhanced and maintain a heightened 

status from multiple perspectives, including those of the Congress, Administration, FCA 

employees, and the public.

OIG Goal 2 — Investigate alleged wrongdoing to detect and deter 

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

operations and to address Congressional, public, and employee 

concerns.

• Performance Measures – Investigations and Hotline: 

o Evaluate all FCA OIG hotline calls, emails, and other inquiries within two 

business days of receipt. 

o Annually budget for and maintain a hotline from an independent source. 

o Track the status of allegations and investigations on a monthly basis to ensure 

timely actions.

o Publish brief summaries, without attribution, of closed OIG investigations on the 

OIG website within 10 business days of the closing of the investigation and 

related referrals.

o Educate Agency employees on recognizing and reporting fraud, waste, abuse, 

and mismanagement by providing at least two Agency-wide educational 

initiatives, such as FCA newsletters.

o Within 10 business days, report to the U.S. Department of Justice on 

investigations as required by the IG Act.

o Report monthly on Congressional requests and meetings with members of 

Congress and their staffs.

OUTCOMES: 

• OIG’s investigations of alleged fraud, waste, abuse, and mismanagement in Agency 

programs and operations reflect OIG’s commitment to independence, integrity, and 

professionalism. By making referrals to the Agency, U.S. Department of Justice, and 

other officials as appropriate, OIG works to ensure action is taken to pursue civil, 
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OIG GOALS, PERFORMANCE MEASURES, AND OUTCOMES

administrative, or criminal actions. These referrals and resulting management actions 

serve as deterrent to future wrongdoing. In addition, FCA employees are also more 

willing to report real or suspected wrongdoing because they trust the competence, 

fairness, and confidentiality of OIG’s investigations. OIG’s Hotline also promotes 

reporting on wrongdoing by proving a mechanism through which the public and 

employees can report wrongdoing 24-hours a day, and also request confidentiality, 

further encouraging reporting that leads to investigations and/or audit or other OIG 

reviews. 

• OIG’s public release of brief summaries of closed investigations (without attribution) also 

serves as a deterrence against wrongdoing. These public notices confirm the 

effectiveness and responsive nature of OIG’s investigations program, as well as OIG’s 

commitment to transparency. Moreover, OIG’s related advisories to the Agency on 

systemic issues and increased risks identified during the course of some investigations, 

heightens both public confidence in the integrity of FCA programs and oversight 

operations by assisting the Agency in strengthening its internal policies, procedures, and 

controls. 

OIG Goal 3 — Review and make recommendations regarding existing 

and proposed legislation and regulations and provide other outreach 

to support the Agency’s oversight mission and the Inspector General 

community on government-wide issues.

• Performance Measures – Legislation and Regulations:

o Track, on a monthly basis, reviews of proposed regulations, legislation, and 

other guidance provided to the OIG.

o Issue the OIG Semiannual Report to Congress within 30 days of the end of 

each reporting period.

o Post any OIG report to be publicly released, on OIG’s website not later than 

three business days after publication.

o Within five business days of release, provide notice of published OIG reports 

through OIG’s email subscription.

• Performance Measures – Outreach: 

o Inform Agency employees on operations of the OIG at least 12 times a year.

o Make proactive contact at least twice a year to inform stakeholders about the 

value of our work and our ideas for oversight.

o Participate in at least one or more CIGIE committees and work groups.
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Farm Credit Administration

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OIG GOALS, PERFORMANCE MEASURES, AND OUTCOMES

o Conduct a quarterly confidential survey of Farm Credit System (FCS or System) 

institutions regarding the effectiveness of the Agency’s examination program.

o Issue a quarterly report and annual summary report on the survey results. 

o Establish an electronic system – “Ask the IG” – through which Agency 

employees can query the OIG on its mission, statutory authority, and activities, 

by end of fiscal year. 

OUTCOMES: 

• OIG focuses on its statutory mission to make recommendations on legislation, 

regulations, and other policy positions. In doing so, OIG contributes to the efficiency and 

economy of the Agency’s oversight mission. OIG’s constructive criticism and creative 

alternatives improve the quality and usefulness of proposals, and also result in increased 

Agency management requests for OIG advice, audit work, and other assistance. 

• OIG participates in government-wide initiatives and activities through organizations such 

as the CIGIE, its Executive Council and its Legislative Committee; Association of 

Government Accountants; Federal Audit Executive Committee; Institute of Internal 

Auditors; CIGIE Training Institute; and Council of Counsels to the Inspectors General. 

These entities and the Agency benefit greatly from OIG’s leadership and efforts, and the 

OIG thereby enhances its status in the IG community.

• OIG outreach activities that promote a better understanding of the OIG and its statutory 

mission include OIG’s reporting in its semiannual reports to the Congress on the OIG’s

mission accomplishments, including OIG’s investigations, audits, evaluations, and 

proposed legislative, regulatory, and other policy initiatives. Other educational outreach 

activities that further more widespread understanding of OIG activities and operations 

include the OIG’s annual participation in the Agency’s new employee orientation; 

publication of information and summaries in Agency newsletters; and in providing 

Agency briefings and/or training on various topics, including fraud awareness. OIG

evaluates feedback on its outreach activities received from Agency employees and 

others, including queries and suggestions received through the OIG’s electronic 

suggestion box, “Ask the IG,” and both responds to queries and also works to improve 

the programs accordingly.
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Farm Credit Administration

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DETAILED BUDGET

Object Classification FY 2017 FY 2018

1100 Total Personnel Compensation 111001 Permanent Full-Time $657,689 $672,181

113009 Other than Permanent Full-Time $417,218 $417,218

115201 Overtime $0 $0

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

Subtotal $1,078,907 $1,093,399

1200 Total Personnel Benefits 121103 TSP Match $42,997 $43,577

121107 Disability Insurance Contributions $0 $0

121110 Wellness, Flex-care/Life Cycle Programs $0 $0

129999 Benefits Generated from Payroll $296,616 $310,874

121206 Public Transportation Initiatives $0 $0

121207 Student Loan Repayments $0 $0

121599 Relocation Payments Under Object Code 1200 $0 $0

Subtotal $339,613 $354,451

1300 Benefits Former Personnel 130002 Unemployment Compensation $0 $0

Subtotal $0 $0

2100 Travel and Transportation of Persons 210112 Local Travel $10,970 $10,970

210199 Temporary Duty Travel $3,000 $3,000

210402 Relocation Travel Expenses $0 $0

210403 Relocation House Hunting $0 $0

Subtotal $13,970 $13,970

2200 Transportation of Things 220101 Freight and Express Mail $200 $200

220102 Freight and Express Mail - Contract Mail Services $0 $0

220201 Transportation of Household Goods $0 $0

Subtotal $200 $200

2300 Rent, Communications, Utilities and Misc. Charges 232001 Rent/Lease - Space Lodging $0 $0

233101 Utilities - Other than Telephone and Comm. Services $0 $0

233201 ADP Equipment and Software Rental $0 $0

233301 Telephone and Communication Services $0 $0

233304 Wireless Communication Services $1,040 $1,040

233401 Non-ADP Equipment Rental $0 $0

233501 Postage – USPS $0 $0

233504 Messenger and Courier Services $0 $0

Subtotal $1,040 $1,040

2400 Printing and Reproduction 240101 U.S. Government Printing Office (GPO) $0 $0

240201 Commercial Printers/Photographers $400 $400

240301 Publications of Notices/Classified Advertising $0 $0

Subtotal $400 $400
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Farm Credit Administration

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DETAILED BUDGET

Object Classification FY 2017 FY 2018

2500 Other Contractual Services 251001 Consulting Services $100,000 $100,000

252004 Miscellaneous Services $2,619 $2,619

252007 Training - Commercial $14,000 $11,000

253001 Services of Other Government Agencies $4,510 $3,010

253005 Training - Government $6,450 $6,450

254001 Renovating Office Space $0 $0

257101 Operation/Maintenance - Non ADP Equipment $0 $0

257102 Operation/Maintenance - ADP Equipment/Software $0 $0

257202 Storage of Household Goods $0 $0

Subtotal $127,579 $123,079

2600 Supplies and Materials 260101 Supplies $500 $500

260102 Subscriptions, Publications and Training Materials $220 $0

260201 ADP Supplies $245 $245

260301 Fuel $0 $0

Subtotal $965 $745

3100 Equipment 310902 Non-IT Equipment, Furniture, Fixtures $0 $0

310202 Software $500 $500

310302 IT Equipment $150 $150

Subtotal $650 $650

4200 Insurance Claims and Indemnities 420001 Insurance Claims and Indemnities $0 $0

Subtotal $0 $0

TOTAL $1,563,324 $1,587,934
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FY 2017 BUDGET

TOTAL OFFICE BUDGET ...................................................................................... $1,563,324

Total approved IRM Plan amount included in Office Budget ...................................... $2,155

1100 Personnel Compensation ............................................................................ $1,078,907

Amount required to fund salaries ($1,074,907) of OIG staff 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.......................................................................................... $339,613

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 ............................................................. $13,970

OIG staff will use these funds for travel ($8,470) 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 ....................................... $1,040

233301 Approved IRM Plan.......................................................................................$1,040

233304 Approved IRM Plan..............................................................................................$0

These funds will cover telecommuters’ access expense ($720), 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, Publications and Advertisement ........................................................... $400

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

items.
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Farm Credit Administration

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FY 2017 BUDGET

2500 Other Contractual Services ........................................................................... $127,579

Tuition funds ($14,000) from non-government sources are for staff training. Government 

tuition funds ($6,450) 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 ($2,619) 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 ($56,260) and possible general contracting needs ($43,740). 

Lastly, $4,510 is budgeted for the support of CIGIE. 

2600 Supplies and Materials.......................................................................................... $965

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

260201 Approved IRM Plan .........................................................................................$245

To purchase on-going subscriptions in the IRM Plan ($220), one laptop carrying case ($125), 

and one laptop battery ($120). General office supply funds ($500) are also included. 

3100 Equipment..............................................................................................................$650

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

310302 Approved IRM Plan.........................................................................................$150

Purchase software as necessary to support OIG applications ($500), and one replacement 

desktop printer or office fax machine, if needed ($150).

4200 Insurance Claims and Indemnities.......................................................................... $0
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Farm Credit Administration

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FY 2018 PROPOSED BUDGET

TOTAL OFFICE BUDGET ...................................................................................... $1,587,934

Total approved IRM Plan amount included in Office Budget ...................................... $1,935

1100 Personnel Compensation ............................................................................ $1,093,399

Amount required to fund salaries ($1,089,399) of OIG staff 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.......................................................................................... $354,451

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 ............................................................. $13,970

OIG staff will use these funds for travel ($8,470) 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 ....................................... $1,040

233301 Approved IRM Plan....................................................................................... $1,040

233304 Approved IRM Plan.............................................................................................. $0 

These funds will cover telecommuters’ access expense ($720), 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, Publications and Advertisement ........................................................... $400

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

items.
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FCA OIG Strategic and Operating Performance Plan FY 2017-2018

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Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

FY 2018 PROPOSED BUDGET

2500 Other Contractual Services ............................................................................ $123,079 

Tuition funds ($11,000) from non-government sources are for staff training. Government 

tuition funds ($6,450) 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 ($2,619) 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 ($57,870) and possible general contracting needs ($42,130). 

Lastly, $3,010 is budgeted for the support of CIGIE. 

2600 Supplies and Materials........................................................................................... $745 

260201 Approved IRM Plan .......................................................................................... $245

To purchase one laptop carrying case ($125), and one laptop battery ($120). General office 

supply funds ($500) are also included. 

3100 Equipment............................................................................................................... $650

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

310302 Approved IRM Plan.......................................................................................... $150

Purchase software as necessary to support OIG applications ($500), and one replacement 

desktop printer or office fax machine, if needed ($150).

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

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 17

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2 0 1 7 - 2 0 1 8 

OIG CONTROL SYSTEM

STATUTORY ROLE AND RESPONSIBILITIES

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

1) conduct and supervise audits and investigations; 2) promote economy, effectiveness, and 

efficiency, and prevent fraud and abuse in program administration; and 3) keep the FCA Board and 

the Congress fully informed about problems, deficiencies, and 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. 

Deputy IG/Counsel to the IG provides managerial, policy direction and leadership in concert with 

the IG, OIG staff, Congress, CIGIE and other agencies. As counsel, she provides independent legal 

advice, analysis of proposed legislation and regulations, and legal sufficiency reviews. The Counsel 

also represents and defends the OIG in all legal issues; participates in inspections and evaluations 

as necessary; and directs OIG’s 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 

evaluation. 

The Management/Program Analyst is responsible for performing audits and inspections in 

addition to administrative duties, such as assisting the IG in budgeting, information resources 

planning, procurement, and training. 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. 

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

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 18

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

OIG CONTROL SYSTEM

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 Observations.

The auditors are devoted full time to audits and inspections. The Management/Program Analyst and 

the Deputy IG/Counsel to the IG 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 

Agency programs. The Deputy IG/Counsel directs the investigation operations. Investigations are 

distinguished from other evaluations in that they are normally focused on individuals rather than 

programs and activities. However, occasionally 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.

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. OIG’s legislative and regulatory reviews involve 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.

A key OIG outreach program is the OIG’s ongoing survey of FCS institutions regarding the quality 

and consistency of the Agency’s examination function, including the examiners’ performance. This

survey asks responding FCS institutions, without attribution, to provide specific ratings on the 

Agency’s examination activities, communications, and FCA regulations and guidance. Respondents 

also are asked to identify what aspects of the examination were the most and least helpful to the 

FCS institution’s board and management team. The Agency uses these survey results to obtain 

more informed oversight of both the quality of the examiners and the examination function. To date, 

the consistent trend indicated the examination program and staff are well regarded.

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.
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 19

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

OIG CONTROL SYSTEM

OIG’S MISSION AND IMPLICATIONS FOR STAFFING

It is the OIG’s mission to produce work and activity to 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 

• 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 this mission, 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 

this 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 

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. Continuous training and professional development activities are therefore important, 

especially as the OIG’s six 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, the size and complexity of the

Agency’s mission, and volume of work. 

OIG staff perform 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 complexity of the OIG’s work also requires effective 

collaboration among OIG staff members. This is accomplished through a close and informed 

working relationship among the staff. We hold regular staff meetings and emphasize office 

communication.

When filling future OIG vacancies, we will continue to make a concerted effort to attract a diverse 

pool of qualified candidates. We share the Agency’s employment objectives and strongly believe 

that a diverse staff is a critical factor in the long-term success of an organization. Employment 

objectives will be considered in filling all OIG vacancies to achieve appropriate diversity and 

inclusion. 
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 20

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2 0 1 7 - 2 0 1 8 

AUDIT PLAN

This audit plan identifies potential audit, inspection, and evaluation areas. This plan is based on a 

risk-based approach. The FCA Board is afforded 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 audit 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, 2017 and 2018 respectively. The OIG has ensured that its independent accounting firm has 

incorporated into its audit plan a work schedule that will provide an appropriate audit scope and 

deliverables within appropriate timeframes.

Federal Information Security Modernization Act of 2014 (FISMA) Evaluation

FISMA requires Inspectors General to conduct an annual evaluation of their respective agency’s 

information security program and report the results to OMB. For FYs 2017 and 2018, the OIG 

Senior IT Auditor will lead the FISMA evaluation at FCA.

FY 2017 

Procurement/Contracting

In order to fulfill mission requirements, FCA needs to procure and/or contract for certain goods and 

services. However, FCA must ensure its procurement and contracting activities are performed by 

qualified personnel and through appropriate methods and procedures that result in efficient and 

effective use of Agency resources. The objective of the audit will be to determine whether FCA is 

utilizing an effective and efficient procurement and contracting process.

FCA’s Performance of IT Security Examinations at System Institutions

One of FCA’s strategic goals is to evaluate risk and provide timely and proactive oversight to 

ensure the safety and soundness of the System. FCA uses a risk-based approach to examine the 

use of information technology at System institutions. The objective of this audit is to evaluate the 

Agency’s examination process as it relates to the oversight of IT security at System institutions.
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 21

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

AUDIT PLAN

FCA Peer Review of Federal Election Commission OIG Audit Operations

Government Auditing Standards require audit organizations that perform audits or attestation 

engagements to undergo an external peer review every three years. The OIG staff will conduct the 

Federal Election Commissions’ external peer review. We will review the system of quality control for 

the audit organization.

Review of FCA’s Awards Program

FCA acknowledges and recognizes employee contributions though an awards program that 

includes various types of awards such as achievement or special act awards, on-the-spot cash 

awards, and peer to peer awards. The inspection will determine if FCA is following policies and 

procedures and has adequately implemented controls over the awards program.

401k Plan

FCA implemented a supplemental 401k retirement savings plan in 2015. The Agency automatically 

contributes one percent of employees’ salary to the 401(k) plan, with matching employee 

contributions up to two percent more. The plan applies equally to all employees, regardless of 

which retirement system an employee is under (e.g., FERS, CSRS), although vesting time periods 

vary. The objective of this audit is to determine whether the new plan was implemented and is being 

managed effectively and efficiently.

Follow-up Audit on Travel and Purchase Cards 

In accordance with charge card program guidance and regulations, the OIG completes an annual 

risk assessment as part of our ongoing efforts in the charge card area. In 2014, the OIG completed 

audits on the travel and purchase card programs to determine whether FCA’s oversight was 

effective. The Agency agreed to eight recommendations on the travel card program and four 

recommendations for the purchase card. The objective of this audit is to determine whether the 

Agency improved and remains vigilant over the charge card programs. 

 

FCA’s Internal Control Process

Federal managers should effectively manage risks the Agency faces toward achieving strategic 

objectives and arising from its activities and operations. The OMB issued a revision of OMB Circular 

A-123 to modernize existing efforts by requiring the implementation of an Enterprise Risk 

Management (ERM) capability. The objective of this audit is to determine if the Agency has an 

adequate internal control program and evaluate the Agency’s progress toward an ERM capability. 

FCA’s Communications Process

FCA communicates with numerous internal and external contacts on important issues. It is essential 

for the Agency to follow an efficient, consistent, and timely communication process. A part of 

government-wide communication efforts was the Plain Writing Act of 2010, which calls for writing 

that is clear, concise, and well-organized. The objective of this inspection is to evaluate the 

Agency’s communication efforts, including the Plain Writing Act.
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 22

Farm Credit Administration

O ffice of Inspector General

Fiscal Year s 2017 - 2 0 1 8

AUDIT PLAN

Email Configuration, Security, and Records Management

By December 31, 2016, Federal agencies must manage all email records in an electronic format 

that supports records management and litigation requirements. During 2016, FCA migrated to a 

cloud-based email system. This audit has two objectives. The first objective is to evaluate the 

configuration and security settings for the new cloud-based email system. The second objective is 

to evaluate the agency’s records management system for email.

Pathways Program

The Pathways Program provides for federal internships and meaningful training and career 

development opportunities. The objective of this audit is to evaluate the Agency’s implementation 

of, and reliance on, the Pathways Program in recruiting for internships and career opportunities. 

FCA’s Approval Process for Mergers of System Institutions

The Farm Credit Act provides banks and associations in the System with the power to merge which 

must be approved by the FCA Board. The System continues to consolidate, resulting in an increase 

in size and complexity of FCS institutions. The objective of this audit is to review FCA’s regulations, 

policies, procedures, and process related to merger applications to ensure safety and soundness 

for the System.

Physical Security

Physical security poses a continuous challenge for Federal agencies, including access to facilities 

and security measures taken to protect employees and agency property. The objective of this 

inspection is to evaluate physical security measures being taken in FCA headquarters and field 

offices and compliance with applicable Federal laws, regulations, and contract requirements.

FY 2018

Criminal Referral Process and Follow-Up

By Federal regulation (12 C.F.R. § 612.2301), FCS institutions are required to provide notification 

and information to the FCA and appropriate law enforcement authorities or to the U.S. Department 

of Justice where a criminal violation is suspected involving an institution’s assets, operations, or 

affairs. The objective of this review would be to evaluate the effectiveness of this process.

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.
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 23

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

AUDIT PLAN

Farmer Mac Data Collection Project

This project was implemented to electronically collect, store, and use Farmer Mac data. Improving 

this manual process will make Farmer Mac data submissions more efficient and allow FCA to 

conduct more oversight and examination work off-site. The objective of this audit is to determine 

whether the Farmer Mac Data Collection Project is effectively administered.

Implementation of the Student Loan Repayment Program and New Employee Benefits

During the announcement of the 2016 compensation program, the Agency also announced the 

approval a new Student Loan Repayment Program intended to further FCA’s ability to recruit and 

retain a diverse group of colleagues. In addition to this program, new employees also receive 

benefits when onboarding at FCA. The objective of this audit is to determine whether the Agency 

has effectively implemented the new Student Loan Repayment Program and to evaluate the 

benefits given to new employees. 

Stress Testing

Stress testing provides a method for quantifying risk based on assumptions or factors that could 

impact the operating environment over the planning horizon. This portfolio management tool is 

important in planning for unfavorable outcomes and implementing appropriate controls. FCA has 

emphasized the importance of stress testing at System institutions during volatile times. To align 

strategic priorities with economic conditions, FCA identified intensifying credit risk as a risk topic in 

its national oversight plan for FY 2016. The objective of this audit is to determine whether FCA has 

implemented stress testing requirements and best practices effectively. 

Examination Oversight of Governance and Internal Controls

One of FCA’s strategic goals is to evaluate risk and provide timely and proactive oversight to 

ensure the safety and soundness of the System. FCA uses a risk-based approach to examine 

System institutions. The objective of this audit is to evaluate the Agency’s examination process as it 

relates to the oversight of governance and internal controls at System institutions.

Separating Employee Process

When FCA employees and contractors separate from the Agency (resignation, retirement, etc.), the 

Agency uses an Employee Checkout Record to process the employee’s separation. The separating 

employee must return Agency equipment, keys, ID card, etc. and obtain signatures from various 

personnel and offices prior to separation, certifying the employee has received any mandatory 

notices and signed all required forms. The objective of the inspection is to determine whether FCA 

is effectively following separation procedures. 

Regulation Development Process

FCA has adopted strategies and operating procedures for developing regulations. These standards 

are designed to ensure rules and policies achieve necessary objectives while aligning with FCA’s 

overarching mission and direction. The objective of this audit is to determine whether FCA’s 

regulatory development process is efficient and effective. 
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 24

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2017 - 2 0 1 8

AUDIT PLAN

Ethics Program and Process

Executive Order 12674 established the Office of Government Ethics and created a framework to 

establish uniform ethics programs throughout the Executive branch. FCA established its ethics 

program in 1992, which is overseen by the Board Chairman and administered by the Designated 

Agency Ethics Official (DAEO), Alternate DAEO and Deputy Ethics Official. The objective of this 

audit/inspection is to determine whether FCA is fulfilling the requirements of its program, complying 

with applicable ethics laws and regulations, and is taking appropriate corrective action for ethics 

violations. 

Audits and Evaluations Beyond FY 2018 

• Delegations

• Overlap in Functions

• Conflicts of Interest

• Settlement Process

• Approval Process of FCS Bond Issuance

• Examination Quality Assurance Process

• Records Management

• Analysis of Changes in FCS Loan Underwriting Standards

• Office of General Counsel Legal Opinion Process

• FCA Strategic Plan

• FCS Loans 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

• Information Technology Investments Performance Measures

• Consolidated Reporting System

• Office of Information Technology Project Board

• UNINUM Project

• Discrimination Complaint Process

• FOIA Process
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018 25

APPENDIX A

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2 0 1 7 - 2 0 1 8 

FY 2017 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 Evaluations $1,063,060 68% 4.1 68% 

Investigations $187,599 12% 0.7 12% 

Legislation and Regulations Review $78,166 5% 0.3 5% 

Outreach $234,499 15% .9 15% 

Total $1,563,324 100% 6 100%

Audits, Inspections, and Evaluations—The OIG issues approximately 5-10 reports per year 

(including the annual FCA financial audit and FISMA review). These reports include 

recommendations to Agency officials to assist the Agency in fulfilling its oversight mission more 

effectively and efficiently. 

Budget for FY 2017—$1,063,060 .................................................................................4.1 FTE

Investigative Function—Allegations received by the OIG are reviewed by evaluating 

information provided and additional information as required 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 function. 

Budget for FY 2017—$187,599 .................................................................................... 0.7 FTE

Review and Make Recommendations on Existing and Proposed Legislation and 

Regulations and Provide Other Outreach—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 2017—$78,166 ...................................................................................... 0.3 FTE

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

participates by providing leadership and other assistance 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, reporting through various mechanisms, including the Semiannual Report to the Congress, 

and also participation in external activities such as membership on the Federal Audit Executive 

Committee, Institute of Internal Auditors, CIGIE and the CCIG, and other public and government 

forums and organizations. OIG also conducts outreach through four survey reports regarding 

System institutions’ ratings and evaluation of the Agency’s examination function. 

Budget for FY 2017—$234,499 .................................................................................... 0.9 FTE
_________________________________________________________________________________________________________

FCA OIG Strategic and Operating Performance Plan FY 2017-2018

26

APPENDIX A

Farm Credit Administration

Office of Inspector General

Fiscal Year s 2 0 1 7 - 201 8 

FY 2018 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 $1,079,795 68% 4.1 68% 

Investigations $190,552 12% 0.7 12% 

Legislation and Regulations Review $79,397 5% 0.3 5% 

Outreach $238,190 15% 0.9 15% 

Total $1,587,934 100% 6 100%

Audits, Inspections, and Evaluations—The OIG issues approximately 5-10 reports per year 

(including the annual FCA financial audit and FISMA review). These reports include 

recommendations to Agency officials to assist the Agency in fulfilling its oversight mission more 

effectively and efficiently. 

Budget for FY 2017—$1,079,795 .................................................................................4.1 FTE

Investigative Function—Allegations received by the OIG are reviewed by evaluating 

information provided and additional information as required 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 function.

Budget for FY 2017—$190,552 ....................................................................................0.7 FTE

Review and Make Recommendations on Existing and Proposed Legislation and 

Regulations and Provide Other Outreach—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 2017—$79,397 ......................................................................................0.3 FTE

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

participates by providing leadership and other assistance 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 reporting through various mechanisms, including the Semiannual Report to the Congress, and 

also participation in external activities such as membership on the Federal Audit Executive 

Committee, Institute of Internal Auditors, CIGIE and the CCIG, and other public and government 

forums and organizations. OIG also conducts outreach through four survey reports regarding 

System institutions’ ratings and evaluation of the Agency’s examination function. 

Budget for FY 2017—$238,190 ....................................................................................0.9 FTE