We determined that the FS Pacific Southwest Region’s Regional Office has deficiencies in the facility’s maintenance and safety procedures and observed that appropriate physical security measures did not exist in some areas, resulting in potential exposure to security threats.

The report contains an unmodified opinion on Commodity Credit Corporation’s (CCC) financial statements as of September 30, 2025, as well as an assessment of CCC’s internal control over financial reporting and compliance with laws and regulations.

The report contains an unmodified opinion on Natural Resources Conservation Service’s financial statements as of September 30, 2025, as well as an assessment of NRCS' internal controls over financial reporting and compliance with laws and regulations.

This report presents the results of our audit of Rural Development’s financial statements for the fiscal year ending September 30, 2025.