Management Oversight Risk Tree by bxc88338

VIEWS: 88 PAGES: 8

More Info
									                                                                                 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; and (5)
                                                   agencies establish effective compliance operations. The overall objective of our investigative goals is to ensure the integrity of USDA Recovery Act-related
                     OIG Broad Recovery Act Goals: 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
  OIG Broad Training and Outreach Recovery Act such as contract and grant fraud; and (3) increase fraud briefings to heighten USDA employee awareness of fraud indicators particularly as they relate to
                                         Goals: programs 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.

                                                     Not applicable. Although OIG has a number of staff who conduct Recovery Act audits and investigations and management/support staff who coordinate
   OIG Staff Dedicated to Recovery Act Oversight:
                                                     Recovery Act activities, we do not have any staff totally dedicated to Recovery Act oversight.

                         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                                                                                                                                                                      48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                      OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                                                   Review
                                                                                                                                                                                                                                Included on Expected        Expected
                                 Recovery Act Funds                                                                                                                                                                                                                          Expected
                                                                       Entity Performing                                                                                                                                            Prior    Quarter        Quarter(s)
    Agency       Program Area        Associated       Type of Review                             Project Title                           Background                                            Objective                                                                    Number of
                                                                             Review                                                                                                                                               Recovery     Work          Reports
                                  w/Program Area                                                                                                                                                                                                                              Reports
                                                                                                                                                                                                                                  Act Plan    Begins          Issued
                                                                                                                                                                                                                                    (Y/N)
  USDA        Agricultural             $176,000,000 Combination        Both OIG Staff      Deferred Maintenance      Funds were made available to be disbursed             The objectives of our audit oversight of the         Yes         Q4 FY 09       Q4 FY 11                      1
              Research Service                                         and Contractor      in Building and           through competitively bid contracts for critical      Recovery Act monies are to ensure (1) USDA
              (ARS)                                                                        Laboratory Facilities     deferred maintenance projects that can                recovery-related programs are timely and
                                                                                           50703-1-HQ (ARRA          commence promptly. ARS has selected 37                effectively implemented; (2) proper internal
                                                                                           Contract Oversight and    projects in 28 different States and in the District   control procedures are established; (3) agencies
                                                                                           Activities)               of Columbia.                                          establish effective compliance operations; and (4)
                                                                                                                                                                           agency performance measures are properly
                                                                                                                                                                           developed and supported.

  USDA        Departmental              $24,000,000 Combination        Both OIG Staff      Modernization of          Additional funds were made available to perform       Same as above                                        Yes        Q4 FY 09        Q4 FY 11                      1
              Administration                                           and Contractor      Agriculture Buildings     necessary construction, repair, and
              (DA)                                                                         and Facilities            improvements. These funds will be disbursed
                                                                                           50703-1-HQ (ARRA          through competitively awarded contracts to
                                                                                           Contract Oversight and    continue the South Agricultural Modernization
                                                                                           Activities)               Project.
  USDA        Farm Service              $50,000,000 Combination        OIG Staff           Controls Over             The Recovery Act authorized up to $50 million to      The overall objectives of our audit oversight of the Yes        Q3 FY 09        Q1 FY 10                      2
              Agency (FSA)                                                                 Aquaculture Grant         carry out a 2008 Aquaculture Grant Program (the       Recovery Act monies are to ensure (1) USDA                      Q4 FY 09        Q2 FY 10
              Aquaculture                                                                  Recovery Act Funds        2008 AGP). Through the 2008 AGP, FSA will             recovery-related programs are timely and
              Grant Program                                                                03703-1-Ch Phase I        provide grants to State governments to assist         effectively implemented; (2) proper internal
                                                                                           03703-2-Ch Phase II       eligible aquaculture producers that suffered          control procedures are established; (3) program
                                                                                                                     losses associated with high feed input costs during   participants meet eligibility guidelines; (4)
                                                                                                                     the 2008 calendar year. State grant amounts will      participants properly comply with program
                                                                                                                     be based on the amount of aquaculture feed used       requirements; (5) agencies establish effective
                                                                                                                     in each State during the 2007 calendar year.          compliance operations; and (6) agency
                                                                                                                                                                           performance measures are properly developed
                                                                                                                                                                           and supported.

  USDA        Farm Service             $744,000,000 Combination        OIG Staff           Supplemental              The 2008 Farm Bill, enacted on June 18, 2008,       See above                                              Yes        Not Yet         Not Yet
              Agency (FSA)                                                                 Agricultural Disaster     created several new “Supplemental Agricultural                                                                        Scheduled       Scheduled
              Agricultural                                                                 Assistance Programs and   Disaster Assistance” programs. To be eligible for
              Disaster                                                                     American Recovery and     these programs, producers must obtain at least      SEE FOOTNOTE 1/
              Assistance                                                                   Reinvestment Act          the Catastrophic Risk Protection Program (CAT)
              Transition                                                                   Agricultural Disaster     level of crop insurance for all insurable crops
                                                                                           Assistance Transition     and/or Noninsured Crop Disaster Assistance
                                                                                                                     Program (NAP) coverage for noninsurable crops.
                                                                                                                     Sales closing dates for CAT and application closing
                                                                                                                     deadlines for NAP have passed for the 2008 crop
                                                                                                                     year for all insurable and noninsurable crops. The
                                                                                                                     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                                                                                                                                                                                                                                   48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                       OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                       Review
                                                                                                                                                                                                    Included on Expected        Expected
                                  Recovery Act Funds                                                                                                                                                                                             Expected
                                                                         Entity Performing                                                                                                              Prior    Quarter        Quarter(s)
    Agency       Program Area         Associated        Type of Review                            Project Title                           Background                                    Objective                                               Number of
                                                                               Review                                                                                                                 Recovery     Work          Reports
                                   w/Program Area                                                                                                                                                                                                 Reports
                                                                                                                                                                                                      Act Plan    Begins          Issued
                                                                                                                                                                                                        (Y/N)
  USDA        Farm Service              $173,367,000 Combination         OIG Staff           American Recovery and    The Recovery Act authorizes funds for the             See above               Yes         Q3 FY 09       Q1 FY 10                      2
              Agency (FSA)                                                                   Reinvestment Act -       principal amount of direct farm operating loans                                           Q1 FY 10       Q4 FY 10
              Direct Farm                                                                    Direct Farm Operating    under section 311 of the Consolidated Farm and
              Operating Loans                                                                Loans                    Rural Development Act (7 U.S.C. 1941).
                                                                                             03703-1-Te Phase I
                                                                                             03703-2-Te Phase II
  USDA        Farm Service               $50,000,000 Combination         Both OIG Staff      Modernization of FSA's   Funds were made available to fund FSA's            See above                  Yes        Q3 FY10         Q4 FY10                       1
              Agency (FSA)                                               and Contractor      Information Technology   Information Technology (IT) stabilization and
                                                                                             Infrastructure           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           Additional funds were made available for facility     See above               Yes        Q2 FY10         Q1 FY11                       1
              Nutrition Service                                                              Improvements and         improvements and equipment upgrades. Funds
              (FNS)                                                                          Equipment Upgrades       will be allocated to Indian Tribal Organizations or
              Food Distribution                                                                                       State Agencies based on a formula.
              Program on
              Indian
              Reservations
              (FDPIR)

  USDA        Food and                  $100,000,000 Combination         OIG Staff           FNS NSLP Equipment       Funds were made available for food service            See above               Yes        Q4 FY09         Q2 FY10                       1
              Nutrition Service                                                              Assistance               equipment assistance grants to school districts.
              (FNS) National                                                                 27703-1-HQ               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         Both OIG Staff      Enhancements to WIC      Funds were made available to establish, improve, See above                    Yes        Q1 FY10         Q4 FY10                       1
              Nutrition Service                                          and Contractor      Management               or administer WIC management information
              (FNS) Women,                                                                   Information Systems      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.

  USDA        Food and                  $400,000,000 Combination         OIG Staff           Oversight of the         Funds were made available to be placed in             See above               No         Q4 FY09         Q3 FY10                       1
              Nutrition Service                                                              Recovery Act WIC         reserve and allocated as the Secretary deems
              (FNS) Women,                                                                   Contingency Funds        necessary to support participation should costs
              Infant, and                                                                    27703-1-Ch               exceed budget estimates.
              Children (WIC)

  USDA        Food and                  $150,000,000 Combination         OIG Staff           The Emergency Food       Funds were made available for food purchases      See above                   No         Q2 FY 09        Q1 FY 10                      1
              Nutrition Service                                                              Assistance Program       and administrative expenses. Up to $50 million of
              (FNS) The                                                                      27703-1-At               the total is designated for administrative costs
              Emergency Food                                                                                          associated with the distribution of commodities.
              Assistance
              Program (TEFAP)




Page 3 of Work Plan                                                                                                                                                                                                       48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                        OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                              Review
                                                                                                                                                                                                           Included on Expected        Expected
                                  Recovery Act Funds                                                                                                                                                                                                    Expected
                                                                         Entity Performing                                                                                                                     Prior    Quarter        Quarter(s)
    Agency       Program Area         Associated        Type of Review                             Project Title                           Background                                          Objective                                               Number of
                                                                               Review                                                                                                                        Recovery     Work          Reports
                                   w/Program Area                                                                                                                                                                                                        Reports
                                                                                                                                                                                                             Act Plan    Begins          Issued
                                                                                                                                                                                                               (Y/N)
  USDA        Food and                $20,127,000,000 Performance        OIG Staff           Various Titles:             A total of $19.8 billion was provided for increased See above                     No          Q4 FY 08       Q1 FY 10                      5
              Nutrition Service                                                              27099-71-Hy (EBT            SNAP benefits by increasing the Thrifty Food Plan                                             Q3 FY 09       Q2 FY 10
              (FNS)                                                                          System Operations           by 13.6 percent. A total of $290.5 million was                                                Q2 FY 09       Q2 FY 10
              Supplemental                                                                   Summary)                    provided for State administrative expenses for      SEE FOOTNOTE 2/                           Q3 FY 09       Q1 FY 10
              Nutrition                                                                      27703-2-AT (ARRA            SNAP.                                                                                         Q4 FY 09       Q3 FY 10
              Assistance                                                                     Impacts of SNAP)
              Program (SNAP)                                                                 27703-2-Hy (State Fraud
                                                                                             Detection Efforts)
                                                                                             27703-1-KC (Thrifty
                                                                                             Food Plan)
                                                                                             Planned (Controls over
                                                                                             Outsourcing of SNAP
                                                                                             EBT Customer
                                                                                             Assistance)

  USDA        Food and                     $4,500,000 Combination        OIG Staff           ARRA - Management           Funds were made available for FNS expenses      See above                         No         Q2 FY 09        Q2 FY 10                      2
              Nutrition Service                                                              Oversight of the            involving the management and oversight of SNAP.                                              Q3 FY 10        Q4 FY 10
              (FNS)                                                                          Supplemental Nutrition
              Supplemental                                                                   Assistance Program
              Nutrition                                                                      (SNAP)
              Assistance                                                                     27703-1-Hy, Phase I
              Program (SNAP)                                                                 Planned, Phase II
  USDA        Foreign                   $202,500,000 Combination         OIG Staff           Trade Adjustment            The TAAF Program provides assistance to eligible See above                        Yes        Q2 FY 10        Q4 FY 10                      1
              Agricultural                                                                   Assistance for Farmers      farmers and fishermen to adjust to a changing
              Service (FAS)                                                                  (TAAF)                      economic environment associated with import
              Trade Adjustment                                                                                           competition through technical assistance and
              Assistance for                                                                                             cash benefits. The producer of a commodity must SEE FOOTNOTES 3/ 4/ & 5/
              Farmers (TAAF)                                                                                             have recently suffered a decrease in the national
                                                                                                                         average price, the value of production, the
                                                                                                                         quantity of production or cash receipts for the
                                                                                                                         agricultural commodity compared to the average
                                                                                                                         of the 3-preceding marketing years, and the
                                                                                                                         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          FS received $1.15 billion for capital improvement See above                       No         Q2 FY 09        Q2 FY 10                      1
              (FS) - Oversight                                                               Control of Forest Service   and maintenance, wildfire management and
                                                                                             Activities                  biomass projects. ARRA authorizes FS to spend
                                                                                             08703-1-Hy                  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                                                                                                                                                                                                              48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                         OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                    Review
                                                                                                                                                                                                 Included on Expected        Expected
                                    Recovery Act Funds                                                                                                                                                                                        Expected
                                                                          Entity Performing                                                                                                          Prior    Quarter        Quarter(s)
    Agency       Program Area           Associated       Type of Review                             Project Title                       Background                                   Objective                                               Number of
                                                                                Review                                                                                                             Recovery     Work          Reports
                                     w/Program Area                                                                                                                                                                                            Reports
                                                                                                                                                                                                   Act Plan    Begins          Issued
                                                                                                                                                                                                     (Y/N)
  USDA        Forest Service (FS)         $650,000,000 Combination        OIG Staff           Capital Improvement     FS received funding for priority road, bridge and See above                Yes         Q3 FY 09       Q1 FY 11                      4
                                                                                              and Maintenance         trail maintenance and decommissioning, including                                       Q3 FY 09       Q3 FY 10
                                                                                              08703-2-SF (Facility)   related watershed restoration and ecosystem                                            Q3 FY 09       Q4 FY 10
                                                                                              08703-3-SF (Road)       enhancement projects; facilities improvement;                                          Q4 FY 09       Q3 FY 10
                                                                                              08703-4-SF (Trail)      maintenance and renovation; remediation of
                                                                                              08703-6-SF (Mines)      abandoned mine sites; and support costs
                                                                                                                      necessary to carry out the work.


  USDA        Forest Service (FS)         $250,000,000 Combination        OIG Staff           Wildland Fire           FS received funding for hazardous fuels reduction, See above               Yes        Q3 FY 09        Q2 FY 10                      2
                                                                                              Management              forest health protection, rehabilitation, and                                         Q2 FY 09        Q4 FY 10
                                                                                              08703-1-At (Hazardous   hazard mitigation on Federal lands.
                                                                                              Fuels Reduction)
                                                                                              08703-1-SF (Biomass)

  USDA        Forest Service (FS)         $250,000,000 Combination        Contractor          Wildland Fire          FS received funding for hazardous fuels reduction, See above                Yes        Q4 FY 09        Q4 FY 10                      1
                                                                                              Management - State and forest health, and ecosystem improvement
                                                                                              Private Forestry       activities on State and private lands.
                                                                                              08703-5-SF (Hazardous
                                                                                              Fuels Reduction/
                                                                                              Ecosystem Restoration
                                                                                              on Non-Federal Lands)


  USDA        Natural Resources           $145,000,000 Combination        OIG Staff           Emergency Watershed     Floodplain easements restore, protect, maintain, See above                 Yes        Q2 FY 09        Q2 FY 10                      2
              Conservation                                                                    Protection Program      and enhance the functions of the floodplain;                                          Q2 FY 10        Q1 FY 11
              Service (NRCS)                                                                  Floodplain Easements    conserve natural values including fish and wildlife
              Floodplain                                                                      10703-1-KC, Phase I     habitat, water quality, flood water retention,
              Easements                                                                       Planned, Phase II       ground water recharge, and open spaces; reduce
                                                                                                                      long-term Federal disaster assistance; and
                                                                                                                      safeguard lives and property from floods,
                                                                                                                      drought, and the products of erosion. NRCS may
                                                                                                                      purchase easements on floodplain lands that
                                                                                                                      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.




Page 5 of Work Plan                                                                                                                                                                                                    48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                         OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                                 Review
                                                                                                                                                                                                              Included on Expected        Expected
                                  Recovery Act Funds                                                                                                                                                                                                       Expected
                                                                         Entity Performing                                                                                                                        Prior    Quarter        Quarter(s)
    Agency       Program Area         Associated        Type of Review                             Project Title                             Background                                           Objective                                               Number of
                                                                               Review                                                                                                                           Recovery     Work          Reports
                                   w/Program Area                                                                                                                                                                                                           Reports
                                                                                                                                                                                                                Act Plan    Begins          Issued
                                                                                                                                                                                                                  (Y/N)
  USDA        Natural Resources         $145,000,000 Combination         OIG Staff           Watershed Protection        This voluntary program provides assistance to       See above                        Yes         Q2 FY 09       Q3 FY 10                      2
              Conservation                                                                   and Flood Prevention        sponsoring local organizations of authorized                                                     Q2 FY 10       Q2 FY 11
              Service (NRCS) -                                                               Operations Program          watershed projects, planned and approved under
              Watershed                                                                      10703-2-KC, Phase I         the authority of the Watershed Protection and
              Operations                                                                     Planned, Phase II           Flood Prevention Act of 1954 (P.L. 83-566), and
                                                                                                                         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.




  USDA        Natural Resources          $50,000,000 Combination         OIG Staff           Rehabilitation of Flood     The authority for rehabilitation of aging              See above                     Yes        Q3 FY 10        Q3 FY 11                      1
              Conservation                                                                   Control Dams                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 6/
                                                                                                                         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   Under its Single Family Housing (SFH) program,         See above                     Yes        Q2 FY 09        Q1 FY 10                      4
              Service (RHS) -                                                                Determinations for          the Rural Housing Service (RHS) provides                                                        Q1 FY 10        Q3 FY 10
              Single Family                                                                  Single Family Housing       guaranteed loans to rural residents to build,                                                   Q1 FY 10        Q4 FY 10
              Housing (SFH)                                                                  (SFH) Guaranteed Loan       repair, renovate or relocate a home, or to                                                      Q4 FY 10        Q3 FY 11
              Guaranteed                                                                     Stimulus Funds              purchase a home.                                       SEE FOOTNOTE 7/
              Program                                                                        04703-1-Ch, Phase I
                                                                                             Planned, Phase II           Lenders (banks) request a loan guarantee from
                                                                                             Planned (SFH-Job            RHS by submitting information concerning the
                                                                                             Creation)                   eligibility of the borrower and the value of the
                                                                                             Planned (Loss Claims)       property to be built or bought. RHS reviews this
                                                                                                                         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.




Page 6 of Work Plan                                                                                                                                                                                                                 48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                       OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                            Review
                                                                                                                                                                                                         Included on Expected        Expected
                                 Recovery Act Funds                                                                                                                                                                                                   Expected
                                                                        Entity Performing                                                                                                                    Prior    Quarter        Quarter(s)
    Agency       Program Area        Associated        Type of Review                             Project Title                             Background                                       Objective                                               Number of
                                                                              Review                                                                                                                       Recovery     Work          Reports
                                  w/Program Area                                                                                                                                                                                                       Reports
                                                                                                                                                                                                           Act Plan    Begins          Issued
                                                                                                                                                                                                             (Y/N)
  USDA        Rural                   $1,000,000,000 Combination        OIG Staff           Single Family Housing       RHS SFH direct loans are available for low and         See above                 Yes         Q2 FY 09       Q1 FY 10                      2
              Development (RD)                                                              Direct Loans Recovery       very low-income households to obtain                                                         Q1 FY 10       Q3 FY 10
                                                                                            Act Controls                homeownership. Recovery Act funds may be
                                                                                            04703-1-KC, Phase I         used to purchase or construct a house and may
                                                                                            Planned, Phase II           also be used to provide payment assistance to
                                                                                                                        borrowers to subsidize (reduce) their mortgage
                                                                                                                        payments.

                                                                                                                        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   The RHS Community Facilities (CF) program           See above                    Yes        Q2 FY 09        Q1 FY 10                      2
              Development (RD)                                                              Determinations for Rural    provides direct loans and grants to municipalities,                                         Q1 FY 10        Q3 FY 10
                                                                                            Community Facilities        counties, non-profit corporations, and tribal
                                                                                            Program Direct Loan         governments. Funds may be used to develop
                                                                                            and Grant Recovery Act      essential community facilities such as schools,
                                                                                            Funds                       libraries, childcare, hospitals, fire and rescue
                                                                                            04703-1-Hy, Phase I         stations, police stations, and public buildings.
                                                                                            Planned, Phase II

  USDA        Rural                   $3,800,000,000 Combination        OIG Staff           Water and Waste             The Rural Utilities Service (RUS) Water and Waste See above                      Yes        Q4 FY 08        Q1 FY 10                      2
              Development (RD)                                                              Disposal Loan and Grant     (W&W) program provides loans and grants for                                                 Q1 FY 10        Q4 FY 10
                                                                                            Programs                    drinking water, sanitary sewer, solid waste and
                                                                                            09601-1-At, Phase I         storm drainage facilities in rural areas. Eligible SEE FOOTNOTE 2/
                                                                                            09703-1-At, Phase II        applicants can be public bodies, non-profit
                                                                                                                        organizations, and Indian tribes.

  USDA        Rural                   $2,900,000,000 Combination        OIG Staff           Business and Industry       The Rural Business-Cooperative Service (RBS)           See above                 Yes        Q3 FY 09        Q1 FY 10                      2
              Development (RD)                                                              (B&I) Guaranteed Loan       Business and Industry (B&I) guaranteed loan                                                 Q1 FY 10        Q4 FY 10
                                                                                            Program                     program provides guaranteed loans through the
                                                                                            34703-1-Te, Phase I         private sector to improve, develop, and finance
                                                                                            Planned, Phase II           business, industry, and employment in rural
                                                                                                                        communities. A borrower may be a cooperative
                                                                                                                        organization, corporation, partnership, or other
                                                                                                                        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              The RBS Rural Business Enterprise Grant (RBEG)         See above                 Yes        Q3 FY 09        Q1 FY 10                      2
              Development (RD)                                                              Enterprise Grant            program provides fund for an array of rural                                                 Q1 FY 10        Q3 FY 10
                                                                                            Program                     projects to include development of land,
                                                                                            34703-1-KC, Phase I         construction, utilities, capitalization of revolving
                                                                                            Planned, Phase II           loan funds, and job training. Rural public entities
                                                                                                                        (towns, communities, and State agencies), Indian
                                                                                                                        tribes, rural private non-profit corporations are
                                                                                                                        eligible to apply for funding.




Page 7 of Work Plan                                                                                                                                                                                                            48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls
                                                                                                               OIG FY 2010 Recovery Act Work Plan

                                                                                                                                                                                                                                         Review
                                                                                                                                                                                                                                      Included on Expected            Expected
                                     Recovery Act Funds                                                                                                                                                                                                                                Expected
                                                                                Entity Performing                                                                                                                                         Prior    Quarter            Quarter(s)
    Agency       Program Area            Associated         Type of Review                                Project Title                           Background                                            Objective                                                                     Number of
                                                                                      Review                                                                                                                                            Recovery    Work               Reports
                                      w/Program Area                                                                                                                                                                                                                                    Reports
                                                                                                                                                                                                                                        Act Plan    Begins              Issued
                                                                                                                                                                                                                                          (Y/N)
  USDA         Rural                      $2,500,000,000 Combination            OIG Staff           Broadband Loan and        RUS will support the expansion of broadband            Audit work on the Broadband Recovery Act funds   Yes         Not known          Not known       Not known
               Development (RD)                                                                     Grant Programs            service in rural areas through financing and grants    is being led by the Government Accountability
                                                                                                                              to projects that provide access to high speed          Office. OIG may plan work on this area in
                                                                                                                              service and facilitate economic development in         subsequent years.
                                                                                                                              locations without sufficient access to such service.


  USDA         Office of the Chief                  N/A Combination             OIG Staff           ARRA Reporting            OMB M-09-15 provides reporting requirements            Audit work is being conducted to ensure that the No             Q2 FY 09        Q3 FY 10                      1
               Financial Officer                                                                    Oversight                 for major communications, funding notification         recipients and uses of all funds are transparent to
                                                                                                    11703-1-HQ                reporting, weekly financial and activity reporting,    the public. OIG work is to also ensure the public
                                                                                                                              award level reporting, agency-wide Recovery Act        benefits of these funds are reported clearly,
                                                                                                                              plans, program-specific Recovery Act plans, and        accurately, and in a timely manner.
                                                                                                                              recipient reporting.


  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/ The Supplemental Agricultural Disaster Assistance permanent disaster programs authorized by the 2008 Farm Bill include the Supplemental Revenue Assistance Program (SURE); Livestock Indemnity Program (LIP);
      Honeybees, and Farm-Raised Fish Program (ELAP); Livestock Forage Disaster Program (LFP); and Tree Assistance Program (TAP). The LIP final rule was published in the Federal Register on July 2, 2009 (74 FR 31567–31578).
      The final rule implementing ELAP and LFP was published on September 11, 2009 (74 FR 46665–46683). SURE and TAP are being implemented through separate rulemakings. Until the new regulations and/or policies
      and procedures have been issued, USDA OIG is only monitoring and tracking the implementation of the new programs.
  2/ Audit was initiated prior to enactment of ARRA; but scope was modified to address ARRA.
  3/ 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.
  4/ The Department has determined that new regulations, and/or policies and procedures must be promulgated. Until those have been issued, USDA OIG is only monitoring and tracking the implementation of the new programs. (07703-1-HQ).
  5/ Proposed rules issued on August 25, 2009, with a closing date of September 24, 2009, for any comments. OIG provided comments to the proposed rule.
  6/ We completed an audit of NRCS Rehabilitation of Flood Control Structures, 10601-1-At, issued July 16, 2009. This audit was conducted using regular OIG appropriated funds (ARRA funds were not used).
  7/ The latter two planned projects for SFH Guaranteed Loans are dependent on program activity and results of Phase I and II audits.




Page 8 of Work Plan                                                                                                                                                                                                                                             48a24bc9-7dd4-443f-b2e4-d11ac61b4395.xls

								
To top