Office of Inspector General ... annual plan

98 Pages·1995·3.7 MB·English

by  United States. Department of Agriculture. Office of the Inspector General

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United State C 3 Office of
Department
Agriculture
Inspector General
Office of
Inspector
General
FY1995 Annual Plan
October 1, 1994-September 30, 1995

OFFICE OF INSPECTOR GENERAL
FY 1995 ANNUAL PLAN
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October 1, 1994 - September 30, 1995

FOREWORD
This is the Office of Inspector General's (OIG) Annual Plan for fiscal year (FY) 1995. It
describes our strategies for conducting audits, investigations, and evaluations so that we
provide the Department's managers with meaningful information to make positive changes
to the many programs and activities that they administer.
In accordance with the National Performance Review recommendations for improving OIG
operations, and the Government Performance and Results Act of 1993, we are reinventing
our relationships with U.S. Department of Agriculture (USDA) managers. We consider our
audit and investigative services important management tools to help the Department's
agencies make their programs and operations more efficient. We also believe these
services help promote integrity by detecting and preventing fraud, waste, and abuse.
While we are mandated to be independent and objective, we view our work as playing an
important role in finding solutions to problems managers face.
This summer we conducted a series of meetings with many agency administrators and
their staffs to solicit suggestions for improving our services. One important aspect of
those meetings was to reemphasize our practice of encouraging management input into
our planning process, to identify areas that warrant our attention - to engage in
discussions up front on what we plan to do and what we can expect to provide. These
meetings were beneficial and we expect to continue them; and we expect that the
discussions they generate will continue into individual assignments so our audit work, as
reflected for example in our objectives, scope, and approach, will better isolate issues of
interest or concern to management.
We work with a diverse universe in USDA. Forty agencies administer more than
300 programs involving thousands of sponsors, contractors, and grantees. Our strategic
planning process enables us to identify and focus on those programs most vulnerable to
fraud and waste, or those where the largest dollar losses are most likely to occur. It also
helps us make the best use of our audit and investigative resources.
Our strategic plans for FY 1995 are described further in the subsequent pages of this plan.
We also set aside time to deal with those unexpected, critical issues that inevitably arise
during the course of a year. For example, USDA's reorganization plans will affect
departmental operations, but the impact these changes will have on our plan is as yet
unforeseen. We believe this flexibility is necessary for us to be effective in our mission
and responsive to high priority issues as they arise. We welcome suggestions for areas to
which the OIG might give attention in future audit and investigative activities.
CHARLES R. GILLUM
ACTING INSPECTOR GENERAL
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TABLE OF CONTENTS
THE OIG MISSION . 1
AUDIT AND INVESTIGATIVE UNIVERSE . 2
STRATEGIC PLANNING. 2
USDA ORGANIZATIONAL CHART . 3
OIG ORGANIZATIONAL CHART. 4
DISTRIBUTION OF OIG RESOURCES
BY UNDER AND ASSISTANT SECRETARIES. 5
BY AGENCY. 6
INVESTIGATIONS.
INVESTIGATIVE PLANNING .
THE INVESTIGATIVE PROCESS. 0
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HOTLINE . (
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SPECIAL REPORTING OF BRIBES OR GRATUITIES. 11
DISTRIBUTION OF INVESTIGATIONS RESOURCES
BY UNDER AND ASSISTANT SECRETARIES. 12
BY AGENCY. 13
AUDIT . 14
AUDIT PLANNING. 15
THE AUDIT PROCESS . 16
DISTRIBUTION OF AUDIT RESOURCES
BY UNDER AND ASSISTANT SECRETARIES. 18
BY AGENCY. 19
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APPENDIX
I. OIG STRATEGIES. 23
FARM PROGRAMS. 24
MARKET DEVELOPMENT. 26
DIRECT AND INSURED LOANS . 28
GUARANTEED LOANS . 31
RURAL DEVELOPMENT. 32
INSURANCE. 33
ENTITLEMENT PROGRAMS . 35
CONSUMER PROTECTION. 37
FOREST SERVICE. 39
MANAGEMENT/CONTROL OF ENVIRONMENTAL HAZARDS ... 40
RESEARCH AND TECHNOLOGY TRANSFER. 42
PROCUREMENT AND CONTRACTS. 44
ACCOUNTING AND FINANCIAL MANAGEMENT. 45
INFORMATION RESOURCES MANAGEMENT. 47
EMPLOYEE INTEGRITY . 49
PROGRAM COMPLIANCE, ECONOMY, AND EFFICIENCY. 50
II. MAJOR AUDITS PLANNED FOR FISCAL YEAR 1995 . 53
III. FISCAL YEAR 1995 AUDITS PLANNED. 75
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