The Office of Inspector General (OIG)’s Audit Plan includes audits, inspections, and other engagements that provide effective oversight of USDA’s programs. The Audit Plan includes both mandatory engagements, which are required of OIG by law, regulation, Congressional mandate, or other directives, and discretionary engagements, which are self-initiated and rated critical or high-risk through OIG’s risk assessment process.
The Annual OIG Audit Plan includes the titles of engagements in process, mandatory engagements planned to start anytime during the fiscal year (FY), and discretionary engagements planned to start in Quarter 3. Updates to the Annual OIG Audit Plan are reflected in this Audit Work Plan. Objectives are added to the planned engagements in the Audit Work Plan throughout the FY as the engagements are officially announced by OIG to USDA. On a quarterly basis, the Office of Audit assesses the existing Audit Work Plan based on staffing resources and factors that occurred since the previous quarter. Such factors may include, but are not limited to, new mandatory requirements; requests made by Congress or USDA Management; special legislative funding; or emerging topics of interest. Based on this assessment, the Audit Work Plan is adjusted for deferrals, cancellations and additions occurring since the previous quarter.
Engagements in the Audit Work Plan are categorized as mandatory or discretionary and further by mission and agency. Each engagement is aligned with a focus area within OIG’s first Strategic Plan goal: safety and security, integrity of benefits, efficient delivery of USDA programs, operations, and initiatives, and supplemental funding. Engagements related to supplemental funding under the Infrastructure Investment and Job Act (IIJA) or the American Relief Act (ARA), or engagements addressing programs impacted by the One Big Beautiful Bill Act (OBBBA) are designated in their titles.
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 2026
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
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 2025 Through June 2026
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
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 2025 Through June 2026
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
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 2025 Through June 2026
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Commodity Credit Corporation
Audit: Commodity Credit Corporation's Financial Statements for Fiscal Year 2026
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 year 2026.
Agency/Office reviewed: Risk Management Agency
Audit: Federal Crop Insurance Corporation/Risk Management Agency's Financial Statements for Fiscal Year 2026
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 year 2026.
Agency/Office reviewed: Multi-agency
Other engagement: Fiscal Year 2026 Single Audit Desk Reviews
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
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 Consolidated Financial Statements for Fiscal Year 2026
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 year 2026.
Agency/Office reviewed: Multi-agency
Audit: USDA's Compliance with Improper Payment Requirements 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 audits whether USDA complied with the Payment Integrity Information Act of 2019 for fiscal year 2025 and fulfilled its high dollar overpayment reporting requirements.
Agency/Office reviewed: Multi-agency
Audit: U.S. Department of Agriculture, Office of the Chief Information Officer, Fiscal Year 2026 Federal Information Security Modernization Act
Goal 1 focus area: National Security
Objective: The overall objective of this audit is to determine USDA’s compliance with the Federal Information Security Modernization Act (FISMA) for fiscal year 2026. Specifically, we will: (1) provide technical oversight of the work of an independent contractor to complete the fiscal year 2026 FISMA Inspector General questions; and (2) ensure that the contractor prepares a report in accordance with Office of Management and Budget/Department of Homeland Security and CIGIE requirements.
Agency/Office reviewed: Multi-agency
Inspection: Financial Impact of USDA’s Fiscal Year 2025 Canceled Contracts
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the financial impact of the U.S. Department of Agriculture’s fiscal year 2025 cancellation actions for contracts.
Agency/Office reviewed: Multi-agency
Audit: USDA's Compliance With the Geospatial Data Act for Fiscal Year 2026
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine USDA’s compliance with the requirements of the covered agency responsibilities specific to subsection 759(a) of the Geospatial Data Act.
Agency/Office reviewed: National Institute of Food and Agriculture
Audit: Conflict of Commitment and Incurred Cost Performance Audit of National Institute of Food and Agriculture Grantee for Fiscal Year 2024
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine whether a selected National Institute of Food and Agriculture grantee complied with conflict of commitment and interest disclosure and all other terms and conditions requirements. Specifically, a contractor will perform an incurred cost performance audit at a selected institution to determine whether incurred costs were allowed, proper and complied with terms and conditions and uniform guidance.
Agency/Office reviewed: Rural Development
Audit: Rural Development's Financial Statements for Fiscal Year 2026
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 year 2026.
Discretionary Work
Agency/Office reviewed: Office of the Chief Information Officer
Inspection: Controls over Issuing and Excessing Information Technology Equipment Billing
Goal 1 focus area: Fighting Fraud
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: ARA - Assessment of Farm Service Agency's Applications for the Emergency Commodity Assistance Program
Goal 1 focus area: Fighting Fraud
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: ARA - Farm Service Agency’s Administration of Supplemental Disaster Relief Program Funding
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine whether USDA has established sufficient controls for its Supplemental Disaster Relief Program to ensure that only eligible applicants receive disaster funds.
Agency/Office reviewed: Farm Service Agency
Audit: ARA - Farm Service Agency’s Oversight of Supplemental Disaster Assistance Block Grants
Goal 1 focus area: Fighting Fraud
Objective:
Agency/Office reviewed: Farm Service Agency
Audit: ARA – Farm Service Agency Controls Over the Emergency Livestock Relief Program Payment Process
Goal 1 focus area: Fighting Fraud
Objective:
Agency/Office reviewed: Farm Service Agency
Inspection: Agricultural Foreign Investment Disclosure Act Data
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Natural Resources Conservation Service
Audit: OBBBA - Natural Resource Conservation Service's Valuation Process for the Agricultural Conservation Easement Program
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Natural Resources Conservation Service
Audit: OBBBA - Natural Resources Conservation Service's Environmental Quality Incentives Program Payment Schedule Process
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine if Natural Resource Conservation Service's Environmental Quality Incentives Program payment schedules accurately represent costs to implement the conservation practices.
Agency/Office reviewed: Risk Management Agency
Inspection: Risk Management Agency's Debarment Enforcement
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine whether Risk Management Agency consistently applied and enforced debarment requirements.
Agency/Office reviewed: Food and Nutrition Service
Inspection: Evaluation of Selected States’ Use of Supplemental Nutrition Assistance Program Administrative Funds for Participants’ Benefits
Goal 1 focus area: Fighting Fraud
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. This inspection will include a series of reports, each representing an individual state reviewed.
Agency/Office reviewed: Food and Nutrition Service
Inspection: Food and Nutrition Service’s Summer Electronic Benefits Transfer Program
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to assess whether FNS ensured participating States, Territories, and Indian Tribal Organizations administered the Summer Electronic Benefits Transfer Program in accordance with selected eligibility and timeliness requirements established by Federal law and program regulations.
Agency/Office reviewed: Food and Nutrition Service
Audit: Child and Adult Care Food Program At-Risk Afterschool Meals Claim Process at a Select State
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine whether a selected State's oversight ensured that the meals claimed under the Child and Adult Care Food Program At-Risk Afterschool Meals component were accurate and supported.
Agency/Office reviewed: Food and Nutrition Service
Inspection: States’ Use of the National Directory of New Hires in the Supplemental Nutrition Assistance Program
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to evaluate whether States use the National Directory of New Hires to verify applicants’ income for the Supplemental Nutrition Assistance Program as required.
Agency/Office reviewed: Food and Nutrition Service
Audit: Food and Nutrition Service and Selected States’ Controls to Prevent Sponsors from Defrauding the Child and Adult Care Food Program
Goal 1 focus area: Fighting Fraud
Objective:
Agency/Office reviewed: Food and Nutrition Service
Audit: Food and Nutrition Service's Controls Over Supplemental Nutrition Assistance Program Retailer Authorizations
Goal 1 focus area: Fighting Fraud
Objective:
Agency/Office reviewed: Food and Nutrition Service
Audit: Food and Nutrition Service's Controls to Prevent Unauthorized Terminals in Supplemental Nutrition Assistance Program
Goal 1 focus area: Fighting Fraud
Objective:
Agency/Office reviewed: Agricultural Marketing Service
Inspection: AMS Contractor Compliance with Trade Laws and Imported Goods
Goal 1 focus area: Fighting Fraud
Objective:
Agency/Office reviewed: Multi-agency
Inspection: Administration of USDA’s Information Technology Regulations and Policies
Goal 1 focus area: Fighting Fraud
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: Security over Web Applications
Goal 1 focus area: Fighting Fraud
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: Multi-agency
Audit: USDA’s Security of Agricultural Research and Funding
Goal 1 focus area: National Security
Objective: Our objective is to determine if the USDA has proper security protocols and requirements to prevent the unauthorized transfer of agricultural research and funding to foreign adversaries.
Agency/Office reviewed: Multi-agency
Inspection: Cybersecurity of Artificial Intelligence Technology at USDA
Goal 1 focus area: National Security
Objective: Our objective will be to determine if USDA has implemented cybersecurity controls within critical Artificial Intelligence (AI) systems in compliance with federal standards.
Agency/Office reviewed: Multi-agency
Inspection: Suitability of the National Bio and Agro-Defense Facility's Design
Goal 1 focus area: National Security
Objective: Our objective is to assess whether the National Bio and Agro-Defense Facility is appropriately configured to house animals for high-level biosafety and animal disease research.
Agency/Office reviewed: Multi-agency
Audit: USDA and Department of Homeland Security Collaboration for Design and Construction of the National Bio and Agro-Defense Facility
Goal 1 focus area: National Security
Objective:
Agency/Office reviewed: Multi-agency
Audit: Implementation of USDA’s Position Designation Process for Research Scientists
Goal 1 focus area: National Security
Objective: Our objective will be to evaluate whether select USDA agencies and offices consistently implemented a USDA position designation process to ensure research scientists are vetted in accordance with the sensitivity of their work.
Agency/Office reviewed: Multi-agency
Audit: USDA's Transfer and Decommission of Scientific Activities from the Plum Island Animal Disease Center
Goal 1 focus area: National Security
Objective: Our objective is to determine whether USDA properly transferred and decommissioned its scientific activities from Plum Island Animal Disease Center in New York to other USDA facilities in accordance with laws and regulations.
Agency/Office reviewed: Multi-agency
Audit: USDA’s Processes to Prevent and Eradicate New World Screwworm
Goal 1 focus area: Public Safety
Objective:
Agency/Office reviewed: Multi-agency
Audit: USDA’s Implementation of Diversity, Equity, and Inclusion Contract Requirements for Publicly Owned Corporations
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Forest Service
Inspection: IIJA—Forest Service Pre-Award Contracting Activities
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
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. We plan to develop and issue a single product, an inspection report, describing the results of this engagement.
Agency/Office reviewed: Forest Service
Audit: IIJA - Ecological Health Restoration Grants and Agreements FY24-25
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine whether Forest Service provided adequate oversight of FY2024-2025 IIJA funded Ecological Health Restoration grants and cooperative agreements.
Agency/Office reviewed: Forest Service
Inspection: IIJA – Forest Service Action Plans for Selected States
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Forest Service
Inspection: IIJA – FS Use of IIJA Research and Development Transfers
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Forest Service
Inspection: Forest Service Acquisition of Information Technology Services and Hardware
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Forest Service
Audit: IIJA— Community Wildfire Defense Grant Program for At-Risk Communities - Post-Award Compliance
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine whether the funds awarded for the Community Wildfire Defense Grant program were used to plan for and mitigate against the risks created by wildfire.
Agency/Office reviewed: Forest Service
Audit: IIJA— IIJA - Forest Service Post-Award Contracting Activities
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: National Institute of Food and Agriculture
Audit: National Institute of Food and Agriculture’s Controls to Prevent and Detect Grant Payment and Electronic Funds Transfer Fraud
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine whether NIFA has effective controls to prevent and detect grant payment fraud, such as EFT fraud, in NIFA programs and systems that process and send payments.
Agency/Office reviewed: Rural Business Cooperative Service
Audit: Biorefinery, Renewable Chemical, and Biobased Product Manufacturing Assistance Program Loan Delinquencies and Defaults
Goal 1 focus area: Fighting Fraud
Objective: Our objective is to determine the primary factors contributing to loan delinquencies and defaults on loans within the Biorefinery, Renewable Chemical, and Biobased Product Manufacturing Assistance Program (Section 9003 Program).
Agency/Office reviewed: Rural Development
Inspection: ARA - Administration of the Rural Development Disaster Assistance Fund
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to determine whether Rural Development used a consistent and justifiable method to prioritize and allocate the American Relief Act funds under its Disaster Assistance Fund across RD disaster-related programs and activities.
Agency/Office reviewed: Rural Housing Service
Inspection: Rural Housing Service Multi-Family Housing Site Evaluation – Midwest Region
Goal 1 focus area: Fighting Fraud
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.
Agency/Office reviewed: Rural Housing Service
Audit: Controls over Rural Housing Service Single Family Housing Direct Loan Program Delinquencies
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to review the controls over Rural Housing Service's Single-Family Housing Direct Loan delinquencies and determine whether loan delinquencies are being serviced in compliance with program requirements.
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 are 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.