The Audit Plan
The Office of Inspector General (OIG) provides independent and objective oversight that promotes the economy, efficiency, and integrity of USDA programs and operations. The Audit Plan includes audits, inspections, and other work to provide effective oversight of USDA’s broad portfolio–food, agriculture, natural resources, rural development, nutrition, national forests, and many others. Work within the Audit Plan focuses on safety and security, integrity of benefits, and the efficient delivery of USDA programs and initiatives. In addition, the Audit Plan also includes oversight of USDA programs that received supplemental funding.
At the beginning of the fiscal year, the Audit Plan includes the titles of work in process, mandatory work planned to start throughout the fiscal year, and discretionary work planned to start in Quarter 1. Mandatory work is required of OIG by law, regulation, Congressional mandate, or other directives. Discretionary work includes self-initiated work ranked as critical and high risk through OIG’s risk assessment process. Audit objectives will be added to specific work when it is officially announced to USDA.
The Office of Audit reassesses and adjusts the Audit Plan on a quarterly basis to meet priorities and anticipate and respond to emerging issues with staffing resources available. In evaluating potential Audit Plan changes to undertake, we consider factors, including:
- mandatory requirements for OIG reviews, as set forth in laws, regulations, or other directives since the previous quarter
- requests made or concerns raised by Congress, USDA management, or the Office of Management and Budget since the previous quarter
- special legislative funding allocated to USDA programs or to OIG for oversight of those programs since the previous quarter
- emerging topics of media interest since the previous quarter
- top management and performance challenges facing USDA
- work performed by other oversight organizations (e.g., GAO) since the previous quarter
- the frequency of previous OIG reviews, including management's actions to implement OIG recommendations from previous reviews
To enhance transparency around our ongoing planning efforts, the Office of Audit will update this website throughout the fiscal year for objectives related to work we have officially announced to USDA. We will update this website on a quarterly basis for any deferrals, cancellations, or additions made to the Audit Plan published in the previous quarter.
Fiscal Year 2025 Audit Plan
The activities presented in the FY 2025 work plan are grouped under OIG’s first Strategic Plan goal by focus area: safety and security, integrity of benefits, efficient delivery of USDA programs and initiatives, and specialized funding. Our planning and work initiation is informed by a variety of sources, including OIG self-generated ideas and proposals; data analytics; complaints received through various means, including the OIG Hotline; Congressional requests; requests from the Secretary; USDA agency referrals; and referrals from outside agencies.
Quarter 4 Audit Plan Updates
Quarter 4 updates include work cancellations and additions for the previously published Quarter 1, 2, and 3 Audit Plans. Throughout the fiscal year, we will add objectives for work as it is officially announced to USDA.
Cancellations were made to the following work:
Quarter 1 Plan – Work in Process
- Agency/Office reviewed: Forest Service
Inspection - IIJA—Forest Service’s Strategic Approach to IIJA Funded Programs
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Quarter 1 Plan - Planned Discretionary Work
- Agency/Office reviewed: Farm Service Agency
Inspection - Assessment of Farm Service Agency’s Implementation of the Fiscal Year 2022 Emergency Relief Program
Goal 1 focus area: Integrity of Benefits
- Agency/Office reviewed: Forest Service
Inspection - IIJA—Forest Service Financial Assistance to Facilities that Purchase and Process Byproducts for Ecosystem Restoration Projects—Data Analytics
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Quarter 1 Plan - Planned Mandatory Work
- Agency/Office reviewed: Rural Utilities Service
Inspection - IIJA-Rural Utilities Service Broadband ReConnect Program Awardee Performance Analysis—Inspection Report
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Quarter 2 Plan - Planned Discretionary Work
- Agency/Office reviewed: Farm Service Agency
Audit - Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish Program - Livestock Feed Transportation
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
- Agency/Office reviewed: Agricultural Marketing Service
Audit - Controls to Review Organic Grain Import Certificates and Verify Traceability at U.S. Ports of Entry
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
- Agency/Office reviewed: Forest Service
Inspection - IIJA - Ecological Health Restoration Contracts
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
- Agency/Office reviewed: Foreign Agricultural Service
Audit - Foreign Agricultural Service Private Voluntary Organizations Grant Fund Accountability
Goal 1 focus area: Integrity of Benefits
Quarter 4 updates also include work additions made to the previously published Quarter 1, 2, and 3 Audit Plans. Throughout the fiscal year, we will add objectives for work as it is officially announced to USDA.
Planned Discretionary Work
Agency/Office reviewed: Farm Service Agency
Audit - Assessment of Farm Service Agency's Applications for the Emergency Commodity Assistance Program
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to assess the accuracy of a selected sample of the Farm Service Agency’s Emergency Commodity Assistance Program applications for commodity producers.
Agency/Office reviewed: Farm Service Agency
Audit - Payment Accuracy under the Livestock Indemnity Program
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Natural Resources Conservation Service
FAV - Hurricane Disaster Assistance – Emergency Watershed Protection Program
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to determine whether the documentation that Natural Resources Conservation Service provided the Office of the Chief Financial Officer was sufficient to close all nine recommendations made in Audit Report 10702-0001-23. In addition, we will determine how promptly NRCS implemented the recommendations included in the final action verification.
Agency/Office reviewed: Risk Management Agency
Audit – Risk Management Agency’s Rate Making for Selected Crops Year 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Food and Nutrition Service
Audit - Assessment of Participant’s Approval Process for the Summer Electronic Benefits Transfer Program
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Food and Nutrition Service
Audit - Assessment of Approval Controls over Waivers to Able-bodied Adults without Dependents
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Food and Nutrition Service
Audit – Child and Adult Care Food Program At Risk Aftercare Application Reviews
Goal 1 focus area: Integrity of Benefits
Agency/Office reviewed: Agricultural Marketing Service
Audit - Agriculture and Marketing Service's Controls Over the Perishable Agricultural Commodities Act Licensing Approval Process
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Multi-agency
Inspection - Fraud Prevention Controls Over Select Electronic Funds Transfer Systems at USDA
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Multi-agency
Inspection - USDA Administration of Information Technology Contracts
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Forest Service
Inspection - Assessment of the Physical Security of Select Forest Services' Facilities
Goal 1 focus area: Safety and Security
Agency/Office reviewed: National Institute of Food and Agriculture
Audit - Conflict of Commitment and Incurred Cost Performance audit – Recipients of competitive grants from the National Institute of Food and Agriculture for Fiscal Year 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Rural Development
Audit - Rural Development’s Controls Over the Food Supply Chain Guaranteed Loan Program Application Approval Process
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Agency/Office reviewed: Rural Utility Service
Audit - Rural Utility Service’s Water and Waste Disposal Program – Project Implementation Oversight
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Quarter 3 Audit Plan Updates
Quarter 3 updates include work cancellations for the previously published Quarter 1 Audit Plan and work additions to previously published Quarter 1 and 2 Audit Plans. Throughout the fiscal year, we will add objectives for work as it is officially announced to USDA.
Cancellations were made to the following work:
Quarter 1 Plan – Work in Process
- Agency/Office reviewed: National Institute of Food and Agriculture
Audit - Incurred Cost Performance Audits—Recipients of Grants from the National Institute of Food and Agriculture for Fiscal Year 2023—Consolidated Report
- Agency/Office reviewed: Animal and Plant Health Inspection Service
Audit - Animal and Plant Health Inspection Service Highly Pathogenic Avian Influenza Indemnification Process for Recurring Outbreaks
Quarter 1 Plan – Planned Mandatory Work
- Agency/Office reviewed: Food Service and Inspection Service
Inspection - Food Safety and Inspection Service’s Oversight of the Virgina Meat and Poultry Inspection Program at Select Establishments
Additions were made to the previously published Audit Plans as follows:
Planned Discretionary Work
Agency/Office reviewed: Food and Nutrition Service
Inspection - Evaluation of Use of Supplemental Nutrition Assistance Program Administrative Funds for Participants’ Benefits
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to determine whether selected states used Food and Nutrition Service Supplemental Nutrition Assistance Program administrative funds to provide benefits to participants. We will also perform analytics on SNAP participant data to evaluate its quality and integrity. This inspection will include a series of reports, each representing an individual state reviewed.
Quarter 2 Audit Plan Updates
Quarter 2 updates include work additions made to the previously published Quarter 1 Audit Plan. Throughout the fiscal year, we will add objectives for work as it is officially announced to USDA.
Planned Discretionary Work
Agency/Office reviewed: Office of Homeland Security
Audit: USDA Security of Food and Agriculture Agroterrorism
Goal 1 focus area: Safety and Security
Agency/Office reviewed: Multi-agency
Inspection - Evaluation of Plan of Action and Milestones Process
Goal 1 focus area: Safety and Security
Objective: Our objective is to evaluate aspects of the Plan of Action and Milestones process used to reduce identified vulnerabilities
Agency/Office reviewed: Multi-agency
Inspection: Cybersecurity of Artificial Intelligence Technology at USDA
Goal 1 focus area: Safety and Security
Agency/Office reviewed: Rural Housing Service
Inspection: Rural Housing Service Multi-Family Housing Site Evaluation - Midwest Region
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to review Rural Housing Service's multi-family housing projects to determine if the agency initiated timely servicing actions to ensure that borrowers provided rental residents with safe and sanitary housing.
Quarter 1 Audit Plan
Throughout the fiscal year, we will add objectives for work as it is officially announced to USDA.
Work in Process
Agency/Office reviewed: Office of the Assistant Secretary for Civil Rights
Audit: Office of the Assistant Secretary for Civil Rights' Equal Employment Opportunity Complaint-Final Agency Action Process
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objectives are to determine if the Office of the Assistant Secretary for Civil Rights processed final agency decisions and final agency orders for Rural Development’s formal equal employment opportunity civil rights complaints filed in fiscal year 2022 in a timely manner.
Agency/Office reviewed: Office of the Assistant Secretary for Civil Rights
Inspection: USDA Actions to Address Program Discrimination
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to assess the steps USDA has taken to address and mitigate discrimination within USDA programs, in accordance with applicable civil rights laws and regulations. Specifically, we will evaluate the Office of the Assistant Secretary for Civil Rights’ efforts to ensure compliance and accountability among USDA agencies and staff when there is a finding of discrimination.
Agency/Office reviewed: Office of Contracting and Procurement
Audit: Controls Over USDA's Completion of Contractor Performance Assessment Reporting System Requirements
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to evaluate the Office of Contracting and Procurement’s controls to ensure USDA agencies complete performance evaluations in the Contractor Performance Assessment Reporting System.
Agency/Office reviewed: Commodity Credit Corporation
Audit: Commodity Credit Corporation's Financial Statements for Fiscal Years 2024 and 2023
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Commodity Credit Corporation's financial statements for fiscal years 2024 and 2023.
Agency/Office reviewed: Farm Service Agency
Inspection: Eligibility of Conservation Reserve Program Climate-Smart Practice Incentive Payments
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to determine whether the Conservation Reserve Program recipients who received Climate-Smart Practice Incentive Payment in FY2023 were eligible for the incentive.
Agency/Office reviewed: Natural Resources Conservation Service
Inspection: Partnership for Climate-Smart Commodities - Performance Measures and Monitoring
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objectives are to (1) determine whether USDA established performance goals and measures for its Partnership for Climate-Smart Commodities activities and monitored grant recipients’ performance results; and (2) assess USDA’s process for monitoring grant recipients’ expenditures.
Agency/Office reviewed: Natural Resources Conservation Service
Audit: Natural Resources Conservation Service's Financial Statements for Fiscal Years 2024 and 2023
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Natural Resources Conservation Service's financial statements for fiscal years 2024 and 2023.
Agency/Office reviewed: Risk Management Agency
Inspection: Accessibility of Crop Insurance Policies
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine whether Approved Insurance Providers made all crop insurance policies accessible to producers. In addition, we will determine the actions the Risk Management Agency is taking to enforce this requirement.
Agency/Office reviewed: Risk Management Agency
Audit: Federal Crop Insurance Corporation/Risk Management Agency's Financial Statements for Fiscal Years 2024 and 2023
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Federal Crop Insurance Corporation /Risk Management Agency's financial statements for fiscal years 2024 and 2023.
Agency/Office reviewed: Risk Management Agency
Audit: Assessment of Risk Management Agency's Oversight for High-Loss Value Ratio Claims—Almonds
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to assess the Risk Management Agency's oversight for high dollar indemnities for almond crop insurance policies.
Agency/Office reviewed: Food and Nutrition Service
Other engagement: Final Action Verification—Food and Nutrition Service Summer Food Program Service Reports
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine whether the documentation that the Food and Nutrition Service provided the Office of the Chief Financial Officer was sufficient to close the recommendations made in 12 of the Summer Food Program reports with over 140 recommendations.
Agency/Office reviewed: Food and Nutrition Service
Inspection: Food and Nutrition Service’s Preparedness for the Fiscal Year 2026 Thrifty Food Rate Change
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to assess the completeness of the plans the Food and Nutrition Service (FNS) developed to reevaluate the Thrifty Food rate in 2026. In addition, we will evaluate how well FNS incorporated recommendations from the U.S. Government Accountability Office's 2022 report into its planning process.
Agency/Office reviewed: Food and Nutrition Service
Audit: Food and Nutrition Service's Supplemental Nutrition Assistance Program Fraud Risk Assessments
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to evaluate the Food and Nutrition Service's fraud risk assessment process for the Supplemental Nutrition Assistance Program Electronic Benefits Transfer and the design and implementation of their strategy to mitigate fraud risks.
Agency/Office reviewed: Food and Nutrition Service
Inspection: Food and Nutrition Service’s Supplemental Nutrition Assistance Program: Disbursement of SNAP Benefits using the EBT System
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to share information on how the Food and Nutrition Service (FNS) disburses Supplemental Nutrition Assistance Program (SNAP) benefits using the Electronic Benefits Transfer (EBT) System. We will identify and illustrate general information on the program, flow of SNAP funds using EBT, and oversight of SNAP funds.
Agency/Office reviewed: Food and Nutrition Service
Audit: Child and Adult Care Food Program Meal Reimbursement Claims Process for Child Care Centers
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to assess the adequacy of the Food and Nutrition Service's Child and Adult Care Food Program (CACFP) meal reimbursement claims process in fiscal year 2023 for childcare centers. We expanded the scope and objective of this audit and will assess the appropriateness of the Food and Nutrition Service's approval of CACFP waivers over monitoring controls. Finally, we will validate meal claims made at a sample of childcare centers at a selected State.
Agency/Office reviewed: Food Safety and Inspection Service
Audit: Food Safety and Inspection Service’s Cooperative Interstate Shipment Program
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine whether the Food Safety and Inspection Service administered the Cooperative Interstate Shipment Program in compliance with the requirements set forth in Section 11015 of the 2008 Farm Bill.
Agency/Office reviewed: Agricultural Marketing Service
Audit: Farm and Food Worker Relief Grant Program Use and Monitoring of Funds
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to determine whether the Agricultural Marketing Service adequately monitored the Farm and Food Workers Relief Grant Program grantees to ensure funds were used in accordance with program and grant agreement requirements.
Agency/Office reviewed: Animal and Plant Health Inspection Service
Audit : Animal Care Program Oversight of Dog Breeder Inspections
Goal 1 focus area: Safety and Security
Objective: Our objectives are to determine: (1) whether selected dog breeders corrected Animal Welfare Act (AWA) non-compliances previously identified by the agency; and (2) whether the agency carried out enforcement actions on dog breeders with substantiated AWA violations during our scope period.
Agency/Office reviewed: Animal and Plant Health Inspection Service
Audit: Animal and Plant Health Inspection Service's Controls Over Hawaii Pre-Departure Agriculture Inspections
Goal 1 focus area: Safety and Security
Objective: Our objective is to assess the Animal and Plant Health Inspection Service's internal controls governing the inspection of passenger baggage for commercial and private aircraft departing Hawaii to the continental United States to protect against invasive plant and plant product pests and diseases.
Agency/Office reviewed: Multi-agency
Inspection: Food Distribution Program on Indian Reservations and Commodity Supplemental Food Program
Goal 1 focus area: Safety and Security
Objective: Our objective is to examine the circumstances surrounding the oversight and enforcement of the Food Distribution Program on Indian Reservations and Commodity Supplemental Food Program food delivery contract.
Agency/Office reviewed: Multi-agency
Inspection: FY 2024 Quarter 2 Security Evaluation
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine the likely level of sophistication an attacker would need to compromise selected USDA systems or data.
Agency/Office reviewed: Multi-agency
Audit: IRA - Discrimination Financial Assistance Program
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to evaluate the internal controls USDA designed and established to respond to risks it identified related to (1) consistent and accurate reviews of applications for assistance and (2) proper disbursements of the Inflation Reduction Act (IRA) Section 22007 Discrimination Financial Assistance Program.
Agency/Office reviewed: Multi-agency
Inspection: Review of Inventory and Information Security Controls for Excessing IT Equipment
Goal 1 focus area: Safety and Security
Objective: Our objectives are to determine whether USDA is effectively managing excess equipment in its inventory and whether controls exist to provide reasonable assurance that USDA has adequate security over its excessed equipment.
Agency/Office reviewed: Multi-agency
Inspection: USDA Compliance with Anti-Gag Provisions
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine whether USDA policies, forms, and agreements comply with specific anti-gag provisions as required by law.
Agency/Office reviewed: Multi-agency
Audit: USDA's Consolidated Financial Statements for Fiscal Years 2024 and 2023
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review USDA’s consolidated financial statements for fiscal years 2024 and 2023.
Agency/Office reviewed: Multi-agency
Inspection - Administration of USDA’s Information Technology Regulations and Policies
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine whether USDA's information technology regulations and policies are sufficiently relevant and effective to address information security threats.
Agency/Office reviewed: Multi-agency
Inspection: USDA's Management of Password Security
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine whether USDA's password management practices effectively prevent the use of passwords that are commonly-used, expected, or compromised.
Agency/Office reviewed: Multi-agency
Inspection: USDA’s Security Controls Over Industrial Control Systems
Goal 1 focus area: Safety and Security
Objective: Our objective is to perform an inspection of multiple USDA agencies to assess the security posture of USDA’s Industrial Control Systems to determine whether proper controls are implemented to minimize the risk of compromise.
Agency/Office reviewed: Forest Service
Inspection: Assessment of Forest Service's Pre-Season Procurement Awards
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to evaluate the Forest Service’s (FS) procurement and administration of pre-season contracts. Specifically, we will evaluate how the FS determined the quantity and type of firefighting equipment in Fiscal Year (FY) 2023, and how the FS ensured the agency contracted the appropriate amount of firefighting equipment in FY2023.
Agency/Office reviewed: Forest Service
Inspection: IIJA—Collaborative Aquatic Landscape Restoration Program
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objectives are to assess Forest Service’s internal controls over budgeting and selecting Collaborative Aquatic Landscape Restoration Program funds for projects, and to evaluate how the agency monitors each project to ensure timely completion. Specifically, we will address the following objective questions:
Does Forest Service have controls to ensure funds were properly budgeted, selected, and tracked?
Does Forest Service have a process to ensure selected project proposals were tracked and completed timely?
Agency/Office reviewed: Forest Service
Inspection: IIJA—Financial Assistance to Facilities that Purchase and Process Byproducts from Ecosystem Restoration Projects - Inspection
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to determine the extent to which Forest Service executed the Infrastructure Investment and Jobs Act (IIJA) Section 40804(b)(3) and 40804(d) funding in accordance with IIJA requirements and internal control best practices.
Agency/Office reviewed: Forest Service
Inspection: IIJA—Firefighting Workforce Training
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to review and report on the Forest Service’s implementation of the Infrastructure Investment and Jobs Act (IIJA) funds provided for the Firefighting Workforce Training Program. We plan to review program information for transparency and disclosure, inspect key aspects of the internal control environment, and review the implementation of the program.
Agency/Office reviewed: Forest Service
Inspection: IIJA—Forest Service Implementation of Federal Wildland Firefighter Salary Requirements and the Conversion of Employees
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to determine whether Forest Service converted seasonal Wildland Firefighters to full-time permanent Federal employees and accurately implemented salary increases for Federal Wildland Firefighters according to Infrastructure Investment and Jobs Act (IIJA) requirements.
Agency/Office reviewed: Forest Service
Audit: IIJA—Legacy Road and Trail Remediation Program - Region 3
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our audit objective is to review Forest Service Region 3’s implementation of the Infrastructure Investment and Jobs Act (IIJA) - Legacy Road and Trail Remediation Program, including controls over project selection and spending.
Agency/Office reviewed: Forest Service
Audit: IIJA—Legacy Road and Trail Remediation Program - Region 6
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our audit objective is to review Forest Service Region 6’s implementation of the Infrastructure Investment and Jobs Act (IIJA) - Legacy Road and Trail Remediation Program, including controls over project selection and spending.
Agency/Office reviewed: Forest Service
Audit: IIJA—Legacy Road and Trail Remediation Program - Capping Report on Implementation by Regions 3 and 6
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to summarize issues identified during audits of Region 3 and Region 6’s implementation of the Infrastructure Investment and Jobs Act (IIJA) Legacy Road and Trail Remediation Program.
Agency/Office reviewed: Forest Service
Inspection: IIJA—Restoration Projects on Federal Land
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objectives are to: (1) inspect controls related to project selection, project funding, and accomplishments of the Forest Service mitigating environmental hazards on Federal land projects funded by the Infrastructure Investment and Jobs Act Section 40804(b)(8); and (2) review the implementation of those projects.
Agency/Office reviewed: Forest Service
Inspection: IIJA—Summary of IIJA Issues and Management Challenges Faced by the Forest Service
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objectives are to: (1) summarize previously identified issues from prior U.S. Government Accountability Office and Office of Inspector General audits and inspections and United States Department of Agriculture progress towards resolution; and (2) identify challenges faced by Forest Service (FS) management related to Infrastructure Investment and Jobs Act (IIJA) funding.
Agency/Office reviewed: Agricultural Research Service
Inspection: Agricultural Research Service Midwest Area Facility’s Condition and Security
Goal 1 focus area: Safety and Security
Objective: Our objective is to evaluate an Agricultural Research Service facility’s physical condition and security.
Agency/Office reviewed: Agricultural Research Service
Inspection: Agricultural Research Service Northeast Area Facility Condition and Security
Goal 1 focus area: Safety and Security
Objective: Our objective is to review aspects of an Agricultural Research Service Northeast Area facility’s condition and security through observation.
Agency/Office reviewed: Agricultural Research Service
Audit: USDA's Implementation of the National Bio and Agro Defense Facility
Goal 1 focus area: Safety and Security
Objective: Our objective is to evaluate the implementation of physical security controls at the National Bio and Agro-Defense Facility, USDA’s highest biosafety level animal research laboratory.
Agency/Office reviewed: Rural Business-Cooperative Service
Inspection: Meat and Poultry Processing Expansion Program—Oversight of Grant Recipients’ Use of Funds
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to determine whether Rural Business-Cooperative Service implemented oversight controls to ensure Meat and Poultry Processing Expansion Program grantees used funds in accordance with Federal and program requirements.
Agency/Office reviewed: Rural Development
Audit: Rural Development's Financial Statements for Fiscal Years 2024 and 2023
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Rural Development’s consolidated financial statements for fiscal years 2024 and 2023.
Agency/Office reviewed: Rural Housing Service
Inspection: Rural Housing Service’s Uniform Residential Loan Application Project
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to evaluate Rural Development's administration and oversight of the Rural Housing Service' Uniform Residential Loan Application Information Technology project.
Agency/Office reviewed: Rural Utilities Service
Inspection: Rural Development’s Performance Measures Associated with the 2022 National Drug Control Strategy
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review specific aspects of Rural Development's (RD) contributions to the President’s 2022 National Drug Control Strategy, as requested by the Office of National Drug Control Policy. Specifically, we will address the following:
1. Identify RD’s performance measures related to the National Drug Control Strategy;
2. Determine whether the data reported by RD accurately represents program performance; and
3. Evaluate RD’s progress and/or results implementing the National Drug Control Strategy.
Agency/Office reviewed: Rural Utilities Service
Inspection - IIJA—Rural Utilities Service Broadband ReConnect Program—Inspection Report
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objectives are to analyze how the Rural Utilities Service (RUS) evaluates and prioritizes level of service for its broadband program, including reviewing RUS’ factors and tools used to determine project selection for broadband service needs; obtaining updated information on the known issue with the mapping software currently utilized by RUS; and assessing the mapping software issue remediations in place and the current application of the software.
Planned Mandatory Work
Agency/Office reviewed: Office of the Chief Financial Officer
Audit: Agreed-Upon Procedures—Employee Benefits, Withholdings, Contributions, and Supplemental Semiannual Headcount Reporting Submitted to the Office of Personnel Management for Fiscal Year 2025
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to ensure that an independent, objective, and qualified audit firm assist the Office of Personnel Management in assessing the reasonableness of the retirement, health benefits, and life insurance withholding and contributions, as well as enrollment information submitted via the semiannual headcount report.
Agency/Office reviewed: Office of the Chief Financial Officer
Audit: Independent Service Auditor’s Report—Financial Management Services’ Description and Operating Effectiveness of Its Financial Systems for October 2024 Through June 2025
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: The overall objective is to review the Financial Management Service’s description and operating effectiveness of its financial systems.
Agency/Office reviewed: Office of the Chief Financial Officer
Audit: Independent Service Auditor’s Report—National Finance Center's Description and Operating Effectiveness of Its Payroll and Personnel Systems for October 2024 Through June 2025
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: The overall objective is to review the National Finance Center's description and operating effectiveness of its payroll and personnel system.
Agency/Office reviewed: Office of the Chief Information Officer
Audit: Independent Service Auditor's Report—Office of the Chief Information Officer’s Description and Operating Effectiveness of Its Data Center Hosting and Security Systems for October 2024 Through June 2025
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: The overall objective is to review the Office of the Chief Information Officer’s description and operating effectiveness of its Data Center Hosting and Security Systems.
Agency/Office reviewed: Office of Contracting and Procurement
Other engagement - OMB M-13-21 Letter on Agency Implementing Audit Recommendations for Travel and Purchase Cards
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to submit a status report on the progress made by the USDA and its agencies in implementing audit recommendations relating to purchase card and travel card audit recommendations and conduct annual risk assessments of USDA’s purchase card and travel card programs
Agency/Office reviewed: Commodity Credit Corporation's
Audit: Commodity Credit Corporation's Financial Statements for Fiscal Years 2025 and 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Commodity Credit Corporation's financial statements for fiscal years 2025 and 2024.
Agency/Office reviewed: Natural Resources Conservation Service
Audit - Natural Resources Conservation Service's Financial Statements for Fiscal Years 2025 and 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Natural Resources Conservation Service's financial statements for fiscal years 2025 and 2024
Agency/Office reviewed: Risk Management Agency
Audit: Federal Crop Insurance Corporation/Risk Management Agency's Financial Statements for Fiscal Years 2025 and 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the Risk Management Agency's financial statements for fiscal years 2025 and 2024.
Agency/Office reviewed: Animal and Plant Health Inspection Service
Inspection: Animal and Plant Health Inspection Service’s Oversight Related to the Horse Protection Act
Goal 1 focus area: Safety and Security
Objective: Our objectives are to assess USDA’s Horse Protection Act (HPA) inspections and determine whether: (1) The Animal and Plant Health Inspection Service (APHIS) established a policy for managing and monitoring conflicts-of-interest related to HPA inspectors; (2) APHIS established an onsite appeals process for disqualifications at horse show events; (3) APHIS has a standardized process to ensure inspectors apply consistent methods during their HPA inspections at horse show events; and (4) APHIS established protocols to consistently communicate additional HPA guidance and expectations to horse show management across the horse show events.
Agency/Office reviewed: Multi-agency
Other engagement: FY 2025 Single Audit Desk Reviews
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to ensure the single audit reporting packages comply with the reporting requirements in the Office of Management and Budget Uniform Guidance.
Agency/Office reviewed: Multi-agency
Audit - USDA's Compliance with Improper Payment Requirements for Fiscal Year 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to ensure that an independent, objective, and qualified audit firm audits whether USDA complied with the Payment Integrity Information Act of 2019 for fiscal year 2024 and fulfilled its high dollar overpayment reporting requirements
Agency/Office reviewed: Multi-agency
Audit - USDA's Consolidated Financial Statements for Fiscal Years 2025 and 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review USDA’s consolidated financial statements for fiscal years 2025 and 2024
Agency/Office reviewed: Multi-agency
Audit: USDA's Office of the Chief Information Officer Compliance with the Federal Information Security Modernization Act Audit Fiscal Year 2025
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine USDA’s compliance with the Federal Information Security Modernization Act for fiscal year 2025.
Agency/Office reviewed: Rural Development
Audit - Rural Development's Financial Statements for Fiscal Years 2025 and 2024
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Objective: Our objective is to review the Rural Development’s consolidated financial statements for fiscal years 2025 and 2024
Planned Discretionary Work
Agency/Office reviewed: Office of the Chief Information Officer
Inspection - Controls over Issuing and Excessing IT Equipment Billing
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine if the Client Experience Center has adequate control activities over USDA client agencies computer equipment billing
Agency/Office reviewed: Farm Service Agency
Inspection - Farm Service Agency Self-Certification Process
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to assess the adequacy of the Farm Service Agency (FSA) self-certification process. Specifically, we will identify all programs in which FSA processes payments with self-certification and determine what percentage of these payments result in an improper payment during FSA spot check reviews. We will evaluate the adequacy of the actions FSA has taken to reduce these errors and how FSA uses the results of spot check reviews to modify its payment processes
Agency/Office reviewed: Food and Nutrition Service
Inspection: Food and Nutrition Service Hardware Review
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine whether Food and Nutrition Service (FNS) has taken actions to secure IT hardware to effectively prevent Supplemental and Nutrition Assistance Program (SNAP) benefit theft.
Agency/Office reviewed: Food and Nutrition Service
Audit: Food and Nutrition Service Replacement of Stolen SNAP Benefits
Goal 1 focus area: Integrity of Benefits
Objective: Our objective is to evaluate the controls the State of Maryland established to validate and calculate Supplemental Nutrition Assistance Program replacement benefit claims.
Agency/Office reviewed: Multi-agency
Inspection: Security over Web Applications
Goal 1 focus area: Safety and Security
Objective: Our objective is to determine if USDA and its mission areas are effectively identifying and mitigating security vulnerabilities on their publicly accessible web applications and websites.
Agency/Office reviewed: Forest Service
Inspection: IIJA - Forest Service Contracting Processes—Pre-Award Internal Control Activities
Goal 1 focus area: Oversight of USDA Activities Associated with Supplemental Funding
Objective: Our objective is to identify to what extent did the Forest Service comply with Federal laws and regulations when executing the pre-award process for Infrastructure Investment and Jobs Act funded contracts.
Agency/Office reviewed: Foreign Agricultural Service
Audit - Foreign Agricultural Service’s Oversight of the Regional Agricultural Promotion Program
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objectives will be to evaluate Foreign Agricultural Service's (FAS) Regional Agricultural Promotion Program (RAPP) to determine whether FAS has adequate processes to ensure that participants' (1) proposed activities align with RAPP's purpose, and (2) performance measures can sufficiently assess progress toward RAPP's goal.