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, and mandatory and discretionary engagements planned to start during the fiscal year. 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. The Office of Audit also assesses the existing Audit Work Plan based on staffing resources and factors that 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.
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: fighting fraud in benefit programs, national security in agriculture, public safety, and efficient delivery of USDA programs, operations, and initiatives. 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: 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: 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 2025 Through June 2026
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 2025 Through June 2026
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
Audit: Office of Contracting and Procurement's Administration and Oversight of Government Purchase Cards
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective: Our objective is to determine whether Office of Contracting and Procurement adequately administered, monitored, and enforced Government purchase card requirements.
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 in Agriculture
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 Contracts Terminated for Convenience, FY 2025
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective will be to review the financial impact of U.S. Department of Agriculture’s (USDA) contracts that were terminated for convenience in fiscal year (FY) 2025.
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 in Benefit Programs
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: Farm Service Agency
Inspection: ARA - Assessment of Farm Service Agency's Applications for the Emergency Commodity Assistance Program
Goal 1 focus area: Fighting Fraud in Benefit Programs
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 assess whether the Farm Service Agency established adequate controls to ensure the data used to prefill Supplemental Disaster Relief Program applications and to support accurate payments to eligible applicants is reliable.
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 in Benefit Programs
Objective:
Agency/Office reviewed: Farm Service Agency
Audit: ARA – Farm Service Agency Controls Over the Emergency Livestock Relief Program – 2023 and 2024 Drought and Wildfire Payments
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective: Our objective is to assess whether the Farm Service Agency evaluated risks and developed risk responses to disburse payments for the American Relief Act Emergency Livestock Relief Program to livestock producers affected by drought or wildfire events in 2023 and 2024.
Agency/Office reviewed: Farm Service Agency
Audit: OBBBA - Emergency Assistance for Livestock, Honeybees, and Farm-Raised Fish
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
Agency/Office reviewed: Farm Service Agency
Audit: Farm Service Agency's Controls Over Crop Acreage Reporting
Goal 1 focus area: Fighting Fraud in Benefit Programs
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: Our objective is to evaluate the Natural Resources Conservation Service’s oversight of the land valuations process for the Agricultural Conservation Easement Program to ensure it was completed in accordance with applicable standards and agency requirements.
Agency/Office reviewed: Natural Resources Conservation Service
Audit: OBBBA - Natural Resources Conservation Service's Environmental Quality Incentives Program Review and Ranking of Applications
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 in Benefit Programs
Objective: Our objective is to determine whether Risk Management Agency consistently applied and enforced debarment requirements.
Agency/Office reviewed: Risk Management Agency
Audit: Pasture, Rangeland, Forage Rainfall Index Policies Eligibility of Producers and Insured Land
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
Agency/Office reviewed: Food Safety and Inspection Service
Audit: Food Safety and Inspection Service's Enforcement of Federal Food Safety Standards at State Inspected Establishments
Goal 1 focus area: Public Safety
Objective:
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 in Benefit Programs
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: Evaluation of Supplemental Nutrition Assistance Program Participant Data for Selected States
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective: Our objective is to perform analytics on SNAP participant data for select states to evaluate its quality and integrity.
Agency/Office reviewed: Food and Nutrition Service
Inspection: Food and Nutrition Service’s Summer Electronic Benefits Transfer Program
Goal 1 focus area: Fighting Fraud in Benefit Programs
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 in Benefit Programs
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 in Benefit Programs
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 in Benefit Programs
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 in Benefit Programs
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 in Benefit Programs
Objective:
Agency/Office reviewed: Food and Nutrition Service
Inspection: Food and Nutrition Service's Quality of USDA Foods Delivered Under the Food Distribution Program on Indian Reservations
Goal 1 focus area: Public Safety
Objective: Our objective is to determine if food delivered under the Food Distribution Program on Indian Reservations Program met quality and timeliness requirements.
Agency/Office reviewed: Food and Nutrition Service
Audit: Minnesota Reporting of Disqualified Supplemental Nutrition Assistance Program Recipients
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
Agency/Office reviewed: Food and Nutrition Service
Audit: Commonwealth of the Northern Mariana Islands or Puerto Rico Nutrition Assistance Program
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
Agency/Office reviewed: Food and Nutrition Service
Audit: OBBBA: States Improper Payment Rates and Delayed SNAP Cost Share
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
Agency/Office reviewed: Agricultural Marketing Service
Inspection: AMS Contractor Compliance with Trade Laws and Imported Goods
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective: Our objective is to determine whether contractors importing select high risk goods complied with trade laws and that claims submitted for any tariff and duty expenses reimbursed were properly supported.
Agency/Office reviewed: Agricultural Marketing Service
Inspection: Review of the Perishable Agricultural Commodities Act for Violations and Potential Fraud
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
Agency/Office reviewed: Multi-agency
Audit: USDA’s Security of Agricultural Research and Funding
Goal 1 focus area: National Security in Agriculture
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: Suitability of the National Bio and Agro-Defense Facility's Design
Goal 1 focus area: National Security in Agriculture
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 in Agriculture
Objective:
Agency/Office reviewed: Multi-agency
Audit: Implementation of USDA’s Position Designation Process for Research Scientists
Goal 1 focus area: National Security in Agriculture
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: Closure of the Plum Island Animal Disease Center - Continuity of Biosafety Level 3 Activities
Goal 1 focus area: National Security in Agriculture
Objective: Our objective is to determine whether USDA effectively continued its biosafety level 3 activities during and after the closure of the Plum Island Animal Disease Center.
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 Reporting on Foreign Holdings of U.S. Agricultural Land
Goal 1 focus area: National Security in Agriculture
Objective: Our objective is to examine whether USDA met its reporting obligations in accordance with the Agricultural Foreign Investment Disclosure Act.
Agency/Office reviewed: Multi-agency
Audit: USDA’s Implementation of Diversity, Equity, and Inclusion Contract Requirements for Publicly Traded Corporations
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective: Our objective is to assess USDA’s implementation of the diversity, equity, and inclusion Federal contract requirements for publicly traded corporations.
Agency/Office reviewed: Multi-agency
Audit: Forest Service Assessment Supply Chain Risk When Purchasing Drones
Goal 1 focus area: National Security in Agriculture
Objective:
Agency/Office reviewed: Multi-agency
Audit: USDA Cloud Computing Inventory
Goal 1 focus area: Public Safety
Objective:
Agency/Office reviewed: Multi-agency
Audit: USDA’s Oversight of Senior Officials’ Conflicts of Interest
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Multi-agency
Audit: USDA Assessment and Identification of Existing and New Arrangements with Foreign Persons or Entities
Goal 1 focus area: National Security in Agriculture
Objective:
Agency/Office reviewed: Forest Service
Audit: IIJA - Ecological Health Restoration Grants and Agreements FY24-25
Goal 1 focus area: Fighting Fraud in Benefit Programs
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 in Benefit Programs
Objective: Our objective is to determine whether the Forest Service ensured Community Wildfire Defense Grant Program award recipients complied with grant agreement terms and conditions and Infrastructure Investment and Jobs Act requirements.
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: Our objective is to identify to what extent did the Forest Service comply with Federal laws and regulations when executing the post-award process for Infrastructure Investment and Jobs Act (IIJA) funded contracts.
Agency/Office reviewed: Forest Service
Audit: Oversight Review of Forest Service Law Enforcement and Investigations
Goal 1 focus area: Public Safety
Objective:
Agency/Office reviewed: Forest Service
Audit: IIJA— Forest Service Burned Area Recovery
Goal 1 focus area: Efficient Delivery of USDA Programs, Operations, and Initiatives
Objective:
Agency/Office reviewed: Agriculture Research Service
Audit: USDA’s Oversight of Security at High Containment Labs External to the Department
Goal 1 focus area: National Security in Agriculture
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 in Benefit Programs
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 in Benefit Programs
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 in Benefit Programs
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: Rural Housing Service
Audit: Rural Development’s Oversight of Loan Servicing Contractors
Goal 1 focus area: Fighting Fraud in Benefit Programs
Objective:
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.