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FY 2011 OIG Recovery Act Plan Overview
OIG Name: U.S. Department of Agriculture, Office of Inspector General
The overall objectives of our audit goals are to ensure (1) USDA Recovery Act-related programs are timely and effectively implemented; (2) proper internal
control procedures are established; (3) program participants meet eligibility guidelines; (4) participants properly comply with program requirements; (5) agencies
establish effective compliance operations; and (6) program performance measures and accomplishments are fully supported. The overall objective of our
OIG Broad Recovery Act Goals: investigative goals is to ensure the integrity of USDA Recovery Act-related programs by (1) timely identifying potential fraud within those programs; (2) swiftly
and efficiently investigating potential fraud; (3) prosecuting and seeking administrative action where warranted; and (4) implementing an effective and efficient
whistleblower allegation investigation program for both complaints related to Recovery Act funds generally and reprisal complaints of non-Federal employees
under the new Recovery Act authorities.
For training, OIG aims to (1) provide information on the Recovery Act and USDA OIG’s oversight efforts; (2) enhance OIG employee training in selected areas such
as contract and grant fraud; and (3) increase fraud briefings to heighten USDA employee awareness of fraud indicators particularly as they relate to programs
OIG Broad Training and Outreach Recovery Act Goals: expending Recovery Act monies. For outreach, OIG aims to educate relevant State and local entities about OIG’s Recovery Act oversight role and its related audit
and investigative activities.
Auditors will assess risk involving all Recovery Act programs prior to developing the audit approach. The process for determining risk will include analysis of prior
audit work in the program area, review of the guidance and procedures developed for Recovery Act initiatives, review of internal control procedures
OIG Recovery Act Risk Assessment Process: implemented by agency managers, and an analysis of the program's susceptibility to fraud and abuse based on prior experience.
OIG Recovery Act Funds: $22.5 million
Expiration Date of OIG Recovery Act Funds: September 30, 2013
OIG Recovery Act Funds Allocated to Contracts: Yes
Purpose of Recovery Act Contracts: Audits of contracting procedures.
Types of Recovery Act Contracts Awarded to Date:
One current contract - fixed price.
Link to OIG Recovery Act Work Plan: http://www.usda.gov/oig/recovery/OIGSTIMULUSPLAN.pdf
Page 1 of Overview 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
USDA Agricultural $176,000,000 Combination Both OIG Staff and Deferred Maintenance in Building and Funds were made available to be disbursed The objectives of our audit oversight of the Yes Q3 FY 10 Q3 FY 11 11
Research Service Contractor Laboratory Facilities through competitively bid contracts for critical Recovery Act monies are to ensure (1) USDA thru thru
(ARS) 02703-1-HQ deferred maintenance projects that can recovery-related programs are timely and Q1 FY 11 Q4 FY 12
02703-2-HQ commence promptly. ARS has selected 37 effectively implemented; (2) proper internal
02703-3-HQ projects in 28 different States and in the District control procedures are established; (3) agencies 02703-1-HQ
02703-4-HQ of Columbia. establish effective compliance operations; and (4) iss 09/15/10
02703-5-HQ agency performance measures are properly 02703-2-HQ
02703-6-HQ developed and supported. iss 09/15/10
02703-7-HQ 02703-3-HQ
02703-8-HQ iss 05/06/11
02703-9-HQ
02703-1-10
02703-2-10
USDA Departmental $24,000,000 Combination Both OIG Staff and Modernization of Agriculture Buildings Additional funds were made available to perform Same as above Yes 50703-1-HQ 1
Administration Contractor and Facilities necessary construction, repair, and iss 06/30/10
(DA) 50703-1-HQ (ARRA Contract Oversight improvements. These funds will be disbursed
and Activities) through competitively awarded contracts to
continue the South Agricultural Modernization
Project.
USDA Farm Service $50,000,000 Combination OIG Staff Controls Over Aquaculture Grant The Recovery Act authorized up to $50 million to The overall objectives of our audit oversight of Yes Q4 FY 09 Q4 FY 11 2
Agency (FSA) Recovery Act Funds carry out a 2008 Aquaculture Grant Program (the the Recovery Act monies are to ensure (1) USDA
Aquaculture Grant 03703-1-Ch Phase I 2008 AGP). Through the 2008 AGP, FSA will recovery-related programs are timely and 03703-1-Ch
Program 03703-2-Ch Phase II provide grants to State governments to assist effectively implemented; (2) proper internal iss 12/29/09
eligible aquaculture producers that suffered control procedures are established; (3) program
Non-tax benefit losses associated with high feed input costs participants meet eligibility guidelines; (4)
programs are during the 2008 calendar year. State grant participants properly comply with program
included in these amounts will be based on the amount of requirements; (5) agencies establish effective
reviews. aquaculture feed used in each State during the compliance operations; and (6) agency
2007 calendar year. performance measures are properly developed
and supported.
USDA Farm Service $744,000,000 Combination OIG Staff Supplemental Agricultural Disaster The 2008 Farm Bill, enacted on June 18, 2008, The objectives of the audit will be to determine Yes Q3 FY 11 Q3 FY 12 1
Agency (FSA) Assistance Programs and American created several new “Supplemental Agricultural whether the monitoring and evaluation process
Agricultural Recovery and Reinvestment Act Disaster Assistance” programs. To be eligible for established by FSA was effective in identifying
Disaster Agricultural Disaster Assistance these programs, producers must obtain at least and addressing program weaknesses and
Assistance Transition the Catastrophic Risk Protection Program (CAT) instances of noncompliance. Specifically, we will
Transition 50703-1-31 level of crop insurance for all insurable crops determine whether the statistical review
and/or Noninsured Crop Disaster Assistance performed by FSA was sufficient in coverage and
Non-tax benefit Program (NAP) coverage for noninsurable crops. whether such reviews were adequately designed
programs will be Sales closing dates for CAT and application closing to identify program weaknesses, program
included in these deadlines for NAP have passed for the 2008 crop noncompliance, and improper payments made to
reviews. year for all insurable and noninsurable crops. The producers
2008 Farm Bill authorized a waiver to allow
producers to pay, by September 16, 2008, a buy-
in fee to be eligible for Supplemental Agricultural
Disaster Assistance for crops for which the
producer did not obtain crop insurance or NAP
coverage for 2008. The Recovery Act authorized
an additional waiver which allows producers
another opportunity to pay a buy-in fee for 2008
eligibility to be eligible for Supplemental
Agricultural Disaster Assistance except for the
Livestock Forage Disaster Program. The buy-in fee
had to be paid by close of business May 18, 2009.
Page 2 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
USDA Farm Service $173,367,000 Combination OIG Staff American Recovery and Reinvestment The Recovery Act authorizes funds for the The overall objectives of our audit oversight of Yes 03703-1-Te 2
Agency (FSA) Act - Direct Farm Operating Loans principal amount of direct farm operating loans the Recovery Act monies are to ensure (1) USDA iss 02/25/10
Direct Farm 03703-1-Te Phase I under section 311 of the Consolidated Farm and recovery-related programs are timely and 03703-1-Te
Operating Loans 03703-2-Te Phase II Rural Development Act (7 U.S.C. 1941). effectively implemented; (2) proper internal iss 01/13/11
control procedures are established; (3) program
Non-tax benefit participants meet eligibility guidelines; (4)
programs are participants properly comply with program
included in these requirements; (5) agencies establish effective
reviews. compliance operations; and (6) agency
performance measures are properly developed
and supported.
USDA Farm Service $50,000,000 Combination OIG Staff Modernization of FSA's Information Funds were made available to fund FSA's See above Yes 03703-1-IT iss 1
Agency (FSA) Technology Infrastructure Information Technology (IT) stabilization and 03/31/11
03703-1-IT modernization initiative. These funds can be used
for salaries and expenses related to this purpose.
USDA Food and $5,000,000 Combination OIG Staff FDPIR Facility Improvements and Additional funds were made available for facility See above Yes 27703-2-HQ 1
Nutrition Service Equipment Upgrades improvements and equipment upgrades. Funds iss 09/30/10
(FNS) 27703-2-HQ will be allocated to Indian Tribal Organizations or
Food Distribution State Agencies based on a formula.
Program on Indian
Reservations
(FDPIR)
Non-tax benefit
programs are
included in this
review.
USDA Food and $100,000,000 Combination OIG Staff FNS NSLP Equipment Assistance Funds were made available for food service See above Yes Q4 FY 09 Q4 FY 11 1
Nutrition Service 27703-1-HQ equipment assistance grants to school districts.
(FNS) National Grants will be awarded on a competitive basis to
School Lunch school food authorities based on need to ensure
Program (NSLP) that children receive healthy, safe meals.
USDA Food and $100,000,000 Combination OIG Staff Enhancements to WIC Management Funds were made available to establish, improve, See above Yes Q3 FY 10 Q3 FY 11 1
Nutrition Service Information Systems or administer WIC management information
(FNS) Women, 27703-1-IT systems to meet new legislative or regulatory
Infant, and requirements. These funds will be disbursed
Children (WIC) through discretionary grants to State agencies
administering WIC infrastructure projects.
Non-tax benefit
programs are
included in this
review.
USDA Food and $400,000,000 Combination OIG Staff Oversight of the Recovery Act WIC Funds were made available to be placed in See above Yes 27703-1-Ch 1
Nutrition Service Contingency Funds reserve and allocated as the Secretary deems iss 04/22/10
(FNS) Women, 27703-1-Ch necessary to support participation should costs
Infant, and exceed budget estimates.
Children (WIC)
Non-tax benefit
programs are
included in this
review.
Page 3 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
USDA Food and $150,000,000 Combination OIG Staff The Emergency Food Assistance Funds were made available for food purchases See above Yes Q2 FY 10 Q4 FY 11 2
Nutrition Service Program and administrative expenses. Up to $50 million of
(FNS) The 27703-1-At, Phase I the total is designated for administrative costs 27703-1-At
Emergency Food 27703-3-At, Phase II associated with the distribution of commodities. iss 03/31/10
Assistance
Program (TEFAP)
Non-tax benefit
programs are
included in these
reviews.
USDA Food and $20,127,000,000 Combination OIG Staff Various Titles: A total of $19.8 billion was provided for increased See above Yes Q3 FY 09 Q4 FY 11 5
Nutrition Service 27703-2-AT (SNAP Impacts, Phase I) SNAP benefits by increasing the Thrifty Food Plan Q2 FY 09 Q4 FY 11
(FNS) 27703-2-Hy (State Fraud Detection by 13.6 percent. A total of $290.5 million was Q2 FY 10 Q4 FY 11
Supplemental Efforts) provided for State administrative expenses for Q3 FY 11 Q3 FY 12
Nutrition 27703-1-Te (Controls over Outsourcing SNAP.
Assistance of SNAP EBT Call Centers)
Program (SNAP) 27703-1-22 (SNAP Impacts, Phase II) 27703-1-KC
27703-1-KC (Thrifty Food Plan) iss 12/03/09
Non-tax benefit
programs are
included in these
reviews.
USDA Food and $4,500,000 Combination OIG Staff ARRA - Management Oversight of the Funds were made available for FNS expenses See above Yes 27703-1-Hy 1
Nutrition Service Supplemental Nutrition Assistance involving the management and oversight of iss 12/16/09
(FNS) Program (SNAP) SNAP.
Supplemental 27703-1-Hy
Nutrition
Assistance
Program (SNAP)
USDA Foreign $202,500,000 Combination OIG Staff Trade Adjustment Assistance for The TAAF Program provides assistance to eligible See above Yes Q1 FY 11 Q1 FY 12 1
Agricultural Farmers (TAAF) farmers and fishermen to adjust to a changing
Service (FAS) 50703-1-23 economic environment associated with import
Trade Adjustment competition through technical assistance and
Assistance for cash benefits. The producer of a commodity must SEE FOOTNOTES 1/ and 2/
Farmers (TAAF) have recently suffered a decrease in the national
average price, the value of production, the
Non-tax benefit quantity of production, or cash receipts for the
programs are agricultural commodity compared to the average
included in this of the 3-preceding marketing years, and the
review. decrease can be attributed to an increase in
imports. If these criteria are met, producers are
eligible to receive technical assistance and cash
payments to develop and implement Business
Adjustment Plans.
USDA Forest Service $1,150,000,000 Combination OIG Staff ARRA Oversight and Control of Forest FS received $1.15 billion for capital improvement See above Yes Q2 FY 09 Q4 FY 11 1
(FS) - Oversight Service Activities and maintenance, wildfire management and
08703-1-Hy biomass projects. ARRA authorizes FS to spend
funds on a wide variety of projects to include
facilities, roads, trails, hazardous fuels, watershed
restoration, and biomass energy projects. The
audit will focus primarily on the controls and
processes implemented by FS at the Washington
Office level.
Page 4 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
USDA Forest Service $650,000,000 Combination OIG Staff Capital Improvement and Maintenance FS received funding for priority road, bridge and See above Yes Q3 FY 09 Q4 FY 11 4
(FS) 08703-2-SF (Facility) trail maintenance and decommissioning, including Q3 FY 09 Q4 FY 11
08703-3-SF (Road) related watershed restoration and ecosystem Q3 FY 09 Q4 FY 11
08703-4-SF (Trail) enhancement projects; facilities improvement; Q4 FY 09 Q4 FY 11
08703-6-SF (Mines) maintenance and renovation; remediation of
abandoned mine sites; and support costs
necessary to carry out the work.
USDA Forest Service $250,000,000 Combination OIG Staff Wildland Fire Management FS received funding for hazardous fuels reduction, See above Yes Q3 FY 09 Q4 FY 11 2
(FS) 08703-1-At (Hazardous Fuels Reduction) forest health protection, rehabilitation, and Q2 FY 09 Q1 FY 12
08703-1-SF (Biomass) hazard mitigation on Federal lands.
USDA Forest Service $250,000,000 Combination OIG Staff Wildland Fire Management - State and FS received funding for hazardous fuels reduction, See above Yes Q4 FY 09 Q4 FY 11 1
(FS) Private Forestry forest health, and ecosystem improvement
08703-5-SF (Hazardous Fuels activities on State and private lands.
Reduction/ Ecosystem Restoration on
Non-Federal Lands)
USDA Natural Resources $145,000,000 Combination OIG Staff Emergency Watershed Protection Floodplain easements restore, protect, maintain, See above Yes Q2 FY 10 Q3 FY 11 3
Conservation Program Floodplain Easements and enhance the functions of the floodplain; Q3 FY 10 Q4 FY 11
Service (NRCS) 10703-1-KC, Phase I conserve natural values including fish and wildlife
Floodplain 10703-3-KC, Phase II habitat, water quality, flood water retention, 10703-1-KC
Easements 10703-5-KC (Field Confirmations) ground water recharge, and open spaces; reduce iss 09/08/10
long-term Federal disaster assistance; and
Non-tax benefit safeguard lives and property from floods,
programs are drought, and the products of erosion. NRCS may
included in these purchase easements on floodplain lands that
reviews. meet program criteria. Purchases are based upon
established priorities. The easement provides
NRCS with the authority to restore and enhance
the floodplain’s functions and values.
Landowners retain several rights to the property,
including quiet enjoyment, the right to control
public access, and the right to undeveloped
recreational use such as hunting and fishing.
USDA Natural Resources $145,000,000 Combination OIG Staff Watershed Protection and Flood This voluntary program provides assistance to See above Yes Q3 FY 10 Q4 FY 11 2
Conservation Prevention Operations Program sponsoring local organizations of authorized
Service (NRCS) - 10703-2-KC, Phase I watershed projects, planned and approved under
Watershed 10703-4-KC, Phase II the authority of the Watershed Protection and 10703-2-KC
Operations Flood Prevention Act of 1954 (P.L. 83-566), and iss 09/30/10
designated watersheds authorized by the Flood
Control Act of 1944 (P.L. 78-534). NRCS provides
technical and financial assistance to States, local
governments and Tribes (as project sponsors) to
implement authorized watershed project plans
for the purpose of watershed protection; flood
mitigation; water quality improvements; soil
erosion reduction; rural, municipal and industrial
water supply; irrigation water management;
sediment control; fish and wildlife enhancement;
and wetlands and wetland function creation and
restoration. There are over 1,500 active or
completed watershed projects.
Page 5 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
USDA Natural Resources $50,000,000 Combination OIG Staff Rehabilitation of Flood Control Dams The authority for rehabilitation of aging See above Yes Q4 FY 10 Q1 FY 12 1
Conservation 10703-1-At, Phase II watershed dams is included in section 14 of the
Service (NRCS) Watershed Protection and Flood Prevention Act
Watershed (PL 83-566). Any of the over 11,000 dams in 47
Rehabilitation States that were constructed under the four SEE FOOTNOTE 3/
watershed programs (PL-534, PL-566, Pilot, or
RC&D) are eligible for assistance under this
authority. Many of these dams are nearing the
end of their 50-year design life. Rehabilitation of
these dams is needed to address critical public
health and safety issues in these communities.
Priority for funding of projects is based on a
priority ranking system that considers the
condition of the dam and number of people at
risk if the dam should fail. NRCS may provide
technical assistance and 65 percent of the total
rehabilitation project cost.
USDA Rural Housing $10,472,000,000 Combination OIG Staff Controls Over Eligibility Determinations Under its Single Family Housing (SFH) program, See above Yes Q1 FY 10 Q3 FY 11 4
Service (RHS) - for Single Family Housing (SFH) the Rural Housing Service (RHS) provides Q4 FY 10 Q1 FY 12
Single Family Guaranteed Loan Stimulus Funds guaranteed loans to rural residents to build, Q4 FY 11 Q3 FY 12
Housing (SFH) 04703-1-Ch (SFH Phase I) repair, renovate or relocate a home, or to
Guaranteed 04703-2-Ch (SFH Phase II) purchase a home. SEE FOOTNOTE 4/
Program 04703-3-Hy (Loss Claims) 04703-1-Ch
Planned (SFH-Job Creation) Lenders (banks) request a loan guarantee from iss 09/30/09
Non-tax benefit RHS by submitting information concerning the
programs are eligibility of the borrower and the value of the
included in these property to be built or bought. RHS reviews this
reviews. information, and if the borrower is eligible, issues
a guarantee to the lender. If the borrower
defaults, the Government pays for the majority of
the loss, about 80 percent.
USDA Rural $1,000,000,000 Combination OIG Staff Single Family Housing Direct Loans RHS SFH direct loans are available for low and See above Yes Q3 FY 10 Q1 FY 12 3
Development Recovery Act Controls very low-income households to obtain
(RD) 04703-3-KC (Compliance Review) homeownership. Recovery Act funds may be
04703-1-KC, (SFH Direct, Phase I) used to purchase or construct a house and may 04703-1-KC
Non-tax benefit 04703-2-KC, (SFH Direct, Phase II) also be used to provide payment assistance to iss 11/05/05
programs are borrowers to subsidize (reduce) their mortgage 04703-2-KC
included in these payments. iss 09/24/11
reviews.
Borrowers submit applications for SFH loans to
local Rural Development offices. The local offices
perform the loan underwriting, credit analysis,
income verification and property appraisal, and, if
eligible, approve the borrower for a direct SFH
loan.
USDA Rural $1,238,000,000 Combination OIG Staff Controls Over Eligibility Determinations The RHS Community Facilities (CF) program See above Yes Q2 FY 10 Q4 FY 11 2
Development for Rural Community Facilities Program provides direct loans and grants to municipalities,
(RD) Direct Loan and Grant Recovery Act counties, non-profit corporations, and tribal
Funds governments. Funds may be used to develop 04703-1-Hy
04703-1-Hy, Phase I essential community facilities such as schools, iss 06/29/10
04703-2-Hy, Phase II libraries, childcare, hospitals, fire and rescue
stations, police stations, and public buildings.
Page 6 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
USDA Rural $3,800,000,000 Combination OIG Staff Water and Waste Disposal Loan and The Rural Utilities Service (RUS) Water and Waste See above Yes Q3 FY 09 Q4 FY 11 2
Development Grant Programs (W&W) program provides loans and grants for
(RD) 09601-1-At, Phase I drinking water, sanitary sewer, solid waste and 09601-1-At
09703-1-At, Phase II storm drainage facilities in rural areas. Eligible SEE FOOTNOTE 5/ iss 09/30/10
applicants can be public bodies, non-profit
organizations, and Indian tribes.
USDA Rural $2,900,000,000 Combination OIG Staff Business and Industry (B&I) Guaranteed The Rural Business-Cooperative Service (RBS) See above Yes Q2 FY 10 Q4 FY 11 2
Development Loan Program Business and Industry (B&I) guaranteed loan
(RD) 34703-1-Te, Phase I program provides guaranteed loans through the 34703-1-Te
34703-2-Te, Phase II private sector to improve, develop, and finance iss 03/31/10
Non-tax benefit business, industry, and employment in rural
programs are communities. A borrower may be a cooperative
included in these organization, corporation, partnership, or other
reviews. legal entity organized and operated on a profit or
nonprofit basis, an Indian tribe, a public body, or
an individual.
USDA Rural $20,000,000 Combination OIG Staff Rural Business Enterprise Grant (RBEG) The RBS Rural Business Enterprise Grant (RBEG) See above Yes Q1 FY 10 Q4 FY 11 3
Development Program program provides funding for an array of rural Q2 FY 11 Q2 FY 12
(RD) 34703-2-KC (RBEG, Phase II) projects to include development of land,
34703-1-31 (RBEG Controls, IIA) construction, utilities, capitalization of revolving
34703-1-KC (RBEG, Phase I) loan funds, and job training. Rural public entities
(towns, communities, and State agencies), Indian
tribes, and rural private non-profit corporations
are eligible to apply for funding.
USDA Rural $2,500,000,000 Combination OIG Staff Broadband Loan and Grant Programs RUS will support the expansion of broadband Evaluate the RUS Broadband Initiatives Program Yes Q3 FY 11 Q3 FY 12 2
Development Planned audits to be conducted in service in rural areas through financing and grants operation assessing the effectiveness of RUS
(RD) phases to projects that provide access to high speed corrective actions pertaining to recommendations
service and facilitate economic development in made in prior OIG audit reports (Audit 09601-4-Te
locations without sufficient access to such and 09601-8-Te). The work will be performed in
service. two phases. The first phase will be initiated in FY
2011 and will focus on the program approval
processes, including RUS coordination with the
Department of Commerce. The second phase will
be initiated in FY 2012 and will focus on post
approval processes, such as ensuring funds were
used for intended purposes.
USDA Office of the Chief N/A Combination OIG Staff ARRA Reporting Oversight OMB M-09-15 provides reporting requirements Audit work is being conducted to ensure that the Yes Q2 FY 11 Q4 FY 11 4
Financial Officer 11703-1-HQ (oversight) for major communications, funding notification recipients and uses of all funds are transparent to
50703-1-DA (recipient reporting) reporting, weekly financial and activity reporting, the public. OIG work is to also ensure the public 11703-1-HQ
50703-2-DA (data quality) award level reporting, agency-wide Recovery Act benefits of these funds are reported clearly, iss 10/23/09
Planned Work plans, program-specific Recovery Act plans, and accurately, and in a timely manner. 50703-1-DA
recipient reporting. iss 06/23/10
50703-2-DA
iss 06/25/10
Type of Reviews
Administrative/Financial Reviews - reviews of management administrative issues, management internal controls, or financial systems/processes
Eligibility Reviews - reviews to determine if eligibility requirements were met for a given program
Performance Reviews - reviews to determine the effectiveness of a given program
Combination - review that covers more than one of the types of reviews listed above (e.g., an administrative/financial review that also looks at performance)
Other Reviews - reviews that do not fit within the above categories
1/ FAS is the lead agency on this program; the Farm Service Agency, Economic Research Service, and the National Institute of Food and Agriculture (formerly, the Cooperative State Research, Education, and Extension Service) are also involved
in administering the program.
Page 7 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
OIG FY 2011 Recovery Act Work Plan
Review
Included on Expected
Recovery Act Funds Expected Expected
Entity Performing Prior Quarter(s)
Agency Program Area Associated Type of Review Project Title Background Objective Quarter Number of
Review Recovery Reports
w/Program Area Work Begins Reports
Act Plan Issued
(Y/N)
2/ FAS issued an interim rule on March 1, 2010 (Federal Register, Vol. 75, No. 39), immediately implementing the TAAF program; however, FAS allowed comments through March 31, 2010. The interim rule noted that after the closure of the comment period and
consideration is given to all comments, the interim rule is adopted with/without change by publication in the Federal Register . So far, we have not found any subsequent notice published in the Federal Register implementing TAAFP. (OIG did not provide any comments
to the interim rule since we had previously provided comments (on September 24, 2009) to the proposed rule issued on August 25, 2009.)
3/ We previously completed an audit of NRCS Rehabilitation of Flood Control Structures, 10601-1-At, issued July 16, 2009. The audit was conducted using regular OIG appropriated funds (ARRA funds were not used).
4/ The latter two planned projects for SFH Guaranteed Loans are dependent on program activity and the results of Phase I and II audits.
5/ Audit 09601-1-At was initiated prior to enactment of ARRA; but scope was modified to address ARRA.
Page 8 of Work Plan 8756b176-4d33-4c0d-bc9f-0bcf2452e7f4.xls
