The U.S. Department of Agriculture (USDA) Office of Inspector General (OIG) initiated an engagement across select USDA facilities to determine how much USDA space was being used by employees and contractors reporting to work in-person.

We determined that the Forest Service did not provide financial assistance to facilities that purchase and process ecosystem restoration byproducts in accordance with IIJA requirements, resulting in $86 million in questioned costs and $94 million in unsupported costs.

We determined that the Forest Service did not establish clear performance goals or outcomes for IIJA funds to support workforce development and training and commingled IIJA funds with other funds, resulting in more than $4.6 million in questioned costs. 

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.

This report presents the results of our audit of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal year ending September 30, 2025.