Office of

 Inspector General

Semiannual Report to the Congress

October 1, 2011

through

March 31, 2012

Number 46

April 20, 2012

FARM CREDIT ADMINISTRATION
Farm Credit Administration Office of Inspector General

1501 Farm Credit Drive

McLean, VA 22102-5090

(703) 883-4030

April 20, 2012 

The Honorable Leland A. Strom, Chairman and Chief Executive Officer

The Honorable Kenneth A. Spearman, Board Member

The Honorable Jill Long Thompson, Board Member

Farm Credit Administration

1501 Farm Credit Drive

McLean, Virginia 22102-5090

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

Enclosed is the semiannual report on the activities of the Farm Credit Administration’s (FCA or 

Agency) Office of Inspector General (OIG) for the period October 1, 2011 through March 31, 2012. 

This is the forty-sixth report since the establishment of the OIG on January 22, 1989. 

I am submitting this report in accordance with the Inspector General Act of 1978, as amended (IG

Act). Section 5(b) of the IG Act requires that the FCA Board send this report to the appropriate 

Congressional committees and subcommittees within 30 days after the date of this transmittal, 

accompanied by management’s report on the status of audit, inspection, and/or evaluation action 

items. 

During this reporting period, the OIG issued the annual financial audit report. The OIG contracted 

with the Bureau of the Public Debt for Brown & Company CPAs, PLLC to perform the audit of FCA’s 

financial statements for fiscal year 2011. The audit delivered an unqualified opinion and was issued 

November 7, 2011. Please refer to page 3 for further information. 

Also, the OIG’s annual evaluation of the Agency’s compliance with the Federal Information Security 

Management Act was completed. This annual evaluation was conducted by the OIG’s Senior 

Information Technology Auditor and the report was issued November 15, 2011. There were no 

action items as a result of this evaluation. Please refer to page 3 for further information.

On November 17, 2011, the OIG issued a final report on an audit of the Agency’s contracting 

activities. The audit resulted in seven recommendations that were agreed to by Agency 

management and implemented before the final audit report was issued. Please refer to page 3 for 

further information. 
2

The one open action item at the beginning of this period from the inspection of the Agency’s 

borrower complaint handling process was closed during this period. Please refer to page 4 for 

further information. 

If you have any questions, please call me at 4241 or 4030. I look forward to continuing a positive 

relationship between the OIG and the FCA Board, which I view as a partnership striving to 

strengthen FCA operations.

Respectfully,

Carl A. Clinefelter

Inspector General

Enclosure
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1. 2011 – MARCH 31, 2012

TABLE OF CONTENTS

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

BACKGROUND................................................................................................... 2

FARM CREDIT ADMINISTRATION........................................................................... 2

FARM CREDIT SYSTEM....................................................................................... 2

AUDIT, INSPECTION, AND EVALUATION REPORTS ISSUED..................................... 3

FCA’S CONTRACTING ACTIVITIES................................................................................. 3

FY 2011 INDEPENDENT FINANCIAL STATEMENT AUDIT OF FCA..................................... 3

FY 2011 FEDERAL INFORMATION SECURITY MANAGEMENT ACT EVALUATION................ 3

AUDITS, INSPECTIONS, AND EVALUATIONS IN PROGRESS...................................... 4

STATUS OF UNIMPLEMENTED RECOMMENDATIONS............................................. 4

OIG OBSERVATIIONS ISSUED.............................................................................. 4

INVESTIGATIONS................................................................................................ 5

LEGISLATION AND REGULATIONS....................................................................... 5

OTHER ACTIVITIES............................................................................................. 6

QUARTERLY SURVEY OF FARM CREDIT SYSTEM INSTITUTIONS.................................. 6

STAFF PARTICIPATION IN ACTIVITIES WITHIN THE INSPECTOR GENERAL COMMUNITY..... 6

STAFF PARTICIPATION IN AGENCY ORGANIZATIONS................................................. 7

STAFF DEVELOPMENT........................................................................................ 7

ANNEX................................................................................................................ 7

APPENDICES

APPENDIX A – INDEX OF REPORTING REQUIREMENTS............................................. 8

APPENDIX B – AUDIT, INSPECTION, AND EVALUATION REPORTS ISSUED...................... 9

APPENDIX C – REPORTS WITH QUESTIONED COSTS............................................... 10

APPENDIX D – REPORTS WITH RECOMMENDATIONS THAT FUNDS

 BE PUT TO BETTER USE............................................................. 11

APPENDIX E – PEER REVIEWS CONDUCTED OF THIS OFFICE.................................... 12

APPENDIX F – PEER REVIEWS CONDUCTED BY THIS OFFICE..................................... 13

APPENDIX G – FCA ORGANIZATIONAL CHART......................................................... 14

APPENDIX H – OFFICE OF INSPECTOR GENERAL ORGANIZATIONAL CHART................... 15

APPENDIX I – GLOSSARY OF TERMS...................................................................... 16
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

1

EXECUTIVE SUMMARY

This Semiannual Report to the Congress summarizes the activities and 

accomplishments of the Farm Credit Administration’s (FCA or Agency) Office of 

Inspector General (OIG) for the period October 1, 2011 through March 31, 2012. 

The OIG’s efforts were directed toward implementing the OIG’s fiscal year (FY) 2012

strategic and operational plan and budget; performing audits, inspections, and 

evaluations of FCA programs and operations; conducting investigations, as 

necessary; independently and confidentially surveying Farm Credit System (FCS or 

System) institutions regarding the effectiveness of the Agency’s examination function 

and examiners; and providing objective, independent reporting and counsel to the 

FCA Board on FCA programs and operations.

During this reporting period, the OIG issued two audit reports and one evaluation 

report. The OIG contracted with the Bureau of the Public Debt (BPD) for Brown and 

Company CPAs, PLLC (Brown & Co.) to perform the audit of FCA’s financial 

statements for FY 2011. The audit delivered an unqualified opinion and was issued 

November 7, 2011. See page 3 for further information.

The audit of the FCA’s contracting activities was issued on November 17, 2011. 

There were seven recommendations that were made by the OIG and implemented 

by management before the final audit report was issued. See page 3 for further 

information.

Also, the OIG issued an evaluation report on the Agency’s compliance with the 

Federal Information Security Management Act (FISMA). There were no 

recommendations as a result of this evaluation. This evaluation was conducted by 

the OIG’s Senior Information Technology (IT) Auditor. See page 3 for further 

information. 

Additionally, the OIG issued two quarterly reports and one FY summary report to the 

Chief Examiner and FCA Board on results of OIG surveys of System institutions 

regarding the examination function and the examiners. These reports were for the 

quarters ended September 30 and December 31, 2011. The FY summary report 

was for the FY ended September 30, 2011. In coordination with the Office of 

Examination, the survey was updated and revised beginning in FY 2012. 

The OIG maintains five positions: the Inspector General (IG), a Deputy Inspector 

General (DIG) and Counsel, a Senior Auditor, a Senior IT Auditor, and an 

Administrative Assistant. Appendix G and Appendix H reflect the organizational 

structure of FCA and the OIG, respectively.
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

2

BACKGROUND

Farm Credit Administration

The FCA is an independent Federal agency of the United States government 

responsible for the regulation and examination of FCS institutions chartered under 

the Farm Credit Act of 1971, as amended (Farm Credit Act). The FCA is also a 

“designated Federal entity” within the meaning of the Inspector General Act of 1978, 

as amended (IG Act). 

As a non-appropriated agency, FCA funds its expenses primarily through 

assessments to the institutions it regulates. The Agency’s FY 2012 budget is

$60,812,899. Assessments by FCA to FCS institutions for FY 2012 were 

$54,100,000 with other sources of funding totaling $6,712,899. The OIG’s FY 2012

budget is $1,144,346. 

At the end of this reporting period, FCA had 285 employees, about half of which are 

examiners located in five field offices. At the end of the prior semiannual reporting 

period, the Agency had 288 employees. 

Farm Credit System

The FCS is a Government-sponsored enterprise comprised of 4 Farm Credit banks

and 84 lending associations, as of March 31, 2012, in all 50 states and Puerto Rico 

that primarily make loans to agriculture. The System raises funds by selling 

securities in the national and international money markets through its special 

purpose entity, the Federal Farm Credit Banks Funding Corporation. These 

securities are not guaranteed by the U.S. Government. 

The Federal Agricultural Mortgage Corporation (Farmer Mac), also a part of the 

FCS, is chartered by the Federal government to provide a secondary market for 

agricultural mortgage loans. Farmer Mac is publicly traded and issues its own debt 

securities.

Additionally, there are four active service corporations organized under the Farm 

Credit Act that provide services to FCS entities and eligible borrowers.
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

3

AUDIT, INSPECTION, AND EVALUATION REPORTS ISSUED

The OIG conducts all audits in accordance with Government Auditing Standards 

issued by the Comptroller General of the United States for audits of Federal 

organizations, programs, activities, and functions. Inspections and evaluations are 

conducted in accordance with the Council of the Inspectors General on Integrity and 

Efficiency (CIGIE) Quality Standards for Inspections. Copies of most OIG reports 

are available on the OIG web site at www.fca.gov/home/inspector.html, or by contacting 

the OIG at (703) 883-4030, or by TTY at (703) 883-4359, or by e-mail at 

ig_information@fca.gov.

FCA’s Contracting Activities

The audit’s objective was to determine whether the FCA's contracting 

environment is efficient and effective in acquiring products and services that 

provide the best value to FCA. There were seven recommendations by the OIG 

noted and implemented by management before the final audit report was issued

on November 17, 2011.

FY 2011 Independent Financial Statement Audit of FCA

The Accountability of Tax Dollars Act of 2002 required FCA and certain other 

agencies to submit to Congress and the Office of Management and Budget (OMB) 

an audited financial statement each fiscal year.

In continuing to assist the Agency in meeting these requirements, the OIG 

contracted with the BPD for Brown & Co. to perform the audit of FCA’s financial 

statements for FY 2011. The audit resulted in an unqualified opinion and was issued 

November 7, 2011.

FY 2011 Federal Information Security Management Act Evaluation

The evaluation of the Agency’s compliance with FISMA for FY 2011 was performed 

by the OIG’s Senior IT Auditor, using guidelines established by FISMA, OMB, and 

the National Institute of Standards and Technology. The report revealed no 

significant deficiencies and was issued November 15, 2011.
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

4

AUDIT, INSPECTION, AND EVALUATIONS IN PROGRESS

Planning is underway to announce one OIG audit and one OIG survey.

STATUS OF UNIMPLEMENTED RECOMMENDATIONS

At the beginning of the reporting period, there was one open action item resulting 

from the OIG inspection on FCA’s Borrower Complaint Processing. 

Audit, Inspection, and Evaluation Agreed-Upon Actions and 

Recommendations

Report Issued

Open During 

this 6-Month 

Period

Final 

Management 

Actions During 

this Period

Open on 

04/01/2012

Borrower Complaint 

Processing 9/16/2010 1 1 0

Total 1 1 0

The one open agreed-upon action from this inspection was closed on March 21, 2012.

It was administrative in nature. 

OIG OBSERVATION ISSUED

OIG Observations are designed to be a quick mechanism to offer the Agency head 

suggestions on ways to strengthen Agency operations.

Observation FY 2012-01

The OIG issued to the Chairman and Board Members on October 27, 2011, 

Observation FY 2012-01, entitled, The Need for Independent Objective Oversight of 

the Farm Credit System Insurance Corporation by a Statutorily Designated Inspector 

General. 
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

5

INVESTIGATIONS

Three investigations were opened during this reporting period. Two were 

unsubstantiated and closed. One is being preliminarily reviewed.

OIG Hotline calls and emails dealing with borrower complaints concerning FCS 

institutions and other FCA issues were referred to the FCA office or other Federal 

agency responsible for reviewing such matters.

LEGISLATION AND REGULATIONS

In furtherance of the OIG’s mandate to review existing and proposed legislation and 

regulations, the IG or DIG and Counsel attends joint briefings of the FCA Board on 

regulations at the proposed and final stages. The following were reviewed by the 

DIG and Counsel:

Legislation

1) S. 241, The Non-Federal Whistleblower Protection Act

2) S. 300, Purchase and Travel Card Controls

3) S. 652, The American Infrastructure and Finance Authority

4) S. 801, Information Technology Investment Management Act of 2011

5) S. 991 / H.R. 1949, Clean-Up Act

6) S. 1222 / H.R. 2146, Digital Accountability and Transparency Act of 2011 or 

DATA Act

7) S. 1549/H.R. 12, American Jobs Act

8) S. 1280, Kate Puzy Peace Corp Volunteer Protection Act

9) S. 2105, The Cybersecurity Act of 2012

10) H.R. 514, FISA Sunset Extension Act of 2011 (Extends Patriot Act)

11) H.R. 754, Intelligence Authorization Act for 2011

12) H.R. 3371, High Performance Federal Building Act

13) H.R. 3360, Contingency Operations and Interagency Enhancements

Proposed Rule

14) Disclosure to Investors
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

6

15) Liquidity and Funding

Notice of Proposed Rulemaking

16) Farmer Mac Investments and Liquidity Management

Informational Memorandum 

17) Maximum Bank Director Compensation for 2012

18) Notice of Draft Second Amended and Restated Market Access Agreement; 

Request for Comments

OTHER ACTIVITIES

Quarterly Survey of Farm Credit System Institutions

The OIG administers an ongoing survey of FCS institutions regarding the quality and 

consistency of the Agency’s examination function and examiners. The OIG issues a 

quarterly report and, at the end of each FY, a summary report on the surveys’ results 

to the Chief Examiner and the FCA Board.

During this 6-month period, the OIG sent surveys to the Audit Committee Chairmen 

and Chief Executive Officers of 28 FCS institutions. Quarterly reports for the 3-month 

periods ended September 30 and December 31, 2011, were issued by the OIG to the 

Chief Examiner and the FCA Board. A summary FY 2011 report as of September 30, 

2011, was also issued. In coordination with OE, the survey was updated and revised 

for issuance in FY 2012. 

Staff Participation in Activities Within the Inspector General 

Community

OIG staff members are encouraged to take part in organizations that contribute to 

the mission of the Inspectors General community, as well as their individual 

professional development. Most staff members are actively involved in one or more 

professional organizations, as well as activities within the CIGIE. 

The IG serves as the Vice Chairperson of CIGIE, is a member of CIGIE’s Executive 

Council, helps chair the monthly meetings of all Inspectors General comprising 

CIGIE, and participates as a member of the CIGIE’s Inspection and Evaluation (I&E) 

Committee. 

The OIG DIG and Counsel meets monthly with counsels to the other Inspectors 

General. Counsel also attends DIG and Directors of Investigations meetings. 
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

7

The OIG Senior Auditor and Senior IT Auditor attend Federal Audit Executive 

Committee meetings and conferences. The Senior Auditor participates as a 

member of the I&E Committee’s Roundtable. The Senior IT Auditor is actively 

involved in the IT Subcommittee of the Federal Audit Executive Committee and 

attends local ISACA (formerly known as Information Security and Control 

Association) meetings. 

Staff Participation in Agency Organizations

OIG employees are active on Agency workgroups and task forces, as appropriate. 

Staff Development

OIG employees continually seek ways to improve skills and become knowledgeable 

in the initiatives of the community of Inspectors General. Audit and legal staff must 

meet continuing education requirements. Individual development plans are used to 

identify long and short-term career goals along with specific training and 

developmental needs. These plans are geared to enhance individual skills in the 

performance of official duties and meet the criteria needed to achieve OIG 

performance goals and objectives.

ANNEX

This annex is provided in accordance with the National Defense Authorization Act for 

FY 2008. 

This referenced statute requires all Inspectors General appointed under the IG Act to 

include an annex to their semiannual reports as follows:

1) listing all contract audit reports issued during the reporting period containing 

significant audit findings; 

2) briefly describing the significant audit findings in the report; and 

3) specifying the amounts of costs identified in the report as unsupported, 

questioned, or disallowed. 

Significant audit findings are defined as unsupported, questioned, or disallowed 

costs in excess of $10,000,000, or other findings that the Inspector General 

determines to be significant. It defines contracts as a contract, an order placed 

under a task or delivery order contract, or a subcontract.

No contract audit reports meeting these criteria were issued on behalf of the OIG 

during this reporting period.
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

8

APPENDIX A

INDEX OF REPORTING REQUIREMENTS Page

Section 4(a)(2) Review of Legislation and Regulations 5 – 6

Section 5(a)(1) Significant Problems, Abuses, and Deficiencies None

Section 5(a)(2) Recommendations for Corrective Action None

Section 5(a)(3) Prior Recommendations Not Yet Implemented None

Section 5(a)(4) Matters Referred to Prosecutive Authorities None

Section 5(a)(5) Summary of Instances Where Information Was Unreasonably 

Refused or Not Provided None

Section 5(a)(6) List of OIG Audit/Inspection Reports Issued During the Period 3 

Section 5(a)(7) Summary of Significant Reports Issued During the Period 3

Section 5(a)(8) Statistical Table on Management Decisions with Questioned Costs 10

Section 5(a)(9) Statistical Table on Management Decisions on Recommendations 

that Funds be put to Better Use 11

Section 5(a)(10) Summary of Each Audit Over Six Months Old for Which No 

Management Decision Has Been Made None

Section 5(a)(11) Significant Revised Management Decisions None

Section 5(a)(12) Significant Management Decisions with Which the Inspector 

General Disagreed None

Section 5(a)(13) Compliance of Agency Financial Management System 3

Section 5(a)(14)(15) Peer Reviews Conducted of this OIG 12

Section 5(a)(16) Peer Reviews Conducted by this OIG 13

FY 2008 NATIONAL DEFENSE AUTHORIZATION ACT CITATION 

AND REQUIREMENT Page

Section 845 Review of Legislation and Regulations 5 - 6
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

9

 

APPENDIX B

Audit, Inspection, and Evaluation Reports Issued

Title of Report

Number of Agreed 

Upon Actions/

Recommendations

Questioned 

Costs

Recommendations 

That Funds Be Put 

to Better Use

Financial Statement Audit for 

FY 2011 0 $ 0 $ 0

Federal Information Security 

Management Act for FY 2011 0 $ 0 $ 0

FCA’s Contracting Activities 7 $ 0 $ 0

Total 0 $ 0 $ 0
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

10

APPENDIX C

Reports with Questioned Costs

Number Dollar Value

Reports Recommendations

Questioned 

Costs

Unsupported 

Costs

A. For which no management decision has 

been made by the commencement of 

the reporting period

B. Which were issued during the reporting 

period

Subtotals (A+B)

C. For which a management decision was 

made during the reporting period

(i) dollar value of disallowed costs

(ii) dollar value of costs not disallowed

D. For which no management decision has 

been made by the end of the reporting 

period

E. For which no management decision was 

made within six months of issuance

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0

$ 0
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

11

APPENDIX D

Reports with Recommendations that Funds be Put to Better Use

Number of 

Reports

Number of 

Recommendations Dollar Value

A. For which no management decision has been 

made by the commencement of the reporting 

period

0 0 $ 0

B. Which were issued during the reporting period 0 0 $ 0

Subtotals (A + B) 0 0 $ 0

C. For which a management decision was made 

during the reporting period 0 0 $ 0

(i) dollar value of recommendations that 

were agreed to by management 0 0 $ 0

--based on proposed management action 0 0 $ 0

--based on proposed legislative action 0 0 $ 0

(ii) dollar value of recommendations that 

were not agreed to by management 0 0 $ 0

D. For which no management decision has been 

made by the end of the reporting period 0 0 $ 0

E. For which no management decision was made 

within six months of issuance 0 0 $ 0
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

12

APPENDIX E

Peer Reviews Conducted of this Office

Peer Review Performed By Date of Report Function 

Reviewed

Peer 

Review 

Rating

U.S. Commodity Futures Trading Commission

Office of Inspector General February 4, 2011 Audit Pass

U.S. Security and Exchange Commission

Office of Inspector General December 26, 2007 Investigations Pass
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

13

APPENDIX F

Peer Reviews Conducted by this Office

Peer Review Of Date of Report Function 

Reviewed

Peer Review 

Rating

Consumer Product Safety Commission 

Office of Inspector General May 23, 2011 Audit Pass
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012 

14

APPENDIX G 

FCA Organizational Chart

Board

Farm Credit Administration Board

Leland A. Strom, Chairman

Kenneth A. Spearman, Member

Jill Long Thompson, Member

Office of the Chairman 

and CEO

Leland A. Strom

Office of the Chief 

Operating Officer

William J. Hoffman

Office of 

Inspector General1

Carl A. Clinefelter

Special Advisor YBS & 

Local Food Systems

Mark Johansen

Office of 

Congressional and 

Public Affairs

Michael A. Stokke2 

Office of Secondary 

Market Oversight3

Laurie A. Rea

Office of Examination

S. Robert Coleman

Office of 

Regulatory Policy

Gary K. Van Meter

Office of 

General Counsel4

Charles R. Rawls

Office of Management 

Services

Stephen G. Smith

1

The Dodd-Frank Wall Street and Consumer Protection Act, Public Law 111-203, amended the Inspector General Act, 5 U.S.C. App 3, 

changing the meaning of “head of the designated Federal entity.” The effect is that the Inspector General now reports to the FCA Board. 

Prior to the amendment, the FCA Chairman was the “head of the designated Federal entity” under the IG Act and the IG reported to the 

Chairman.

2 Serves as Executive Assistant to the Chairman. 

3 Reports to the Board for policy and to the CEO for administration.

4 Maintains a confidential advisory relationship with each of the Board members.

Secretary to the Board

Dale L. Aultman

Equal Employment 

and Inclusion Director

Thais Mootz 

Designated Agency 

Ethics Official

Wendy R. Laguarda
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012 

15

APPENDIX H

Office of Inspector General Organizational Chart

 December 9, 2010

Carl A. Clinefelter, Inspector General Date

Inspector General

Carl A. Clinefelter

Administrative Assistant

Debra M. Miller

Deputy Inspector 

General and Counsel

Elizabeth M. Dean

Senior Auditor

Veronica G. McCain

Senior Information 

Technology Auditor

Tammy F. Rapp
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

16

APPENDIX I

Glossary of Terms

Agency – Farm Credit Administration

BPD – Bureau of the Public Debt

Brown & Co. – Brown & Company CPAs, PLLC

CIGIE – Council of the Inspectors General on Integrity and Efficiency

DIG – Deputy Inspector General

Farm Credit Act – Farm Credit Act of 1971, as amended

Farmer Mac – Federal Agricultural Mortgage Corporation

FCA – Farm Credit Administration

FCS – Farm Credit System 

FISMA – Federal Information Security Management Act

FY – Fiscal Year

H.R. – House Resolution

IG – Inspector General

IG Act – Inspector General Act of 1978, as amended

I&E – Inspection and Evaluation

ISACA – Information Security and Control Association

IT – Information Technology 

OE – Office of Examination

OIG – Office of Inspector General

OMB – Office of Management and Budget

System – Farm Credit System
OIG SEMIANNUAL REPORT TO THE CONGRESS

OCTOBER 1, 2011 – MARCH 31, 2012

17

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