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All Reports

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Semiannual Report to Congress FY 2025 - First Half

Semiannual Report to Congress

FY 2025 - First Half

October 1, 2024–March 31, 2025

National Defense Authorization Act

The USDA OIG is required to notify non-governmental organizations or business entities when they are specifically identified in a published audit, evaluation, inspection, or other non-investigative report. The purpose of the notification is to afford the specifically identified NGO or business entity an opportunity to submit a written response to USDA OIG about each such reference to the NGO or business entity in the published report. Any such non-governmental organization or business entity has 30 days from the date of publication to provide its written response. Submit a response to USDA OIG.

Independent Service Auditor’s Report on Management of Financial Management Services’ Description of Its Financial Systems and the Suitability of Design and Operating Effectiveness of Controls For the Period October 1, 2023 Through June 30, 2024

Report Number:
11303-0006-12

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants for the United States Department of Agriculture’s (USDA) Financial Management Service (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2023, to June 30, 2024.

Other

IIJA-Hazardous Fuels Management

Report Number:
08801-0001-21

We conducted oversight of Forest Service's (FS) funding from the Infrastructure Investment and Jobs Act (IIJA), Division J for Hazardous Fuels Management activities.

Inspection / Evaluation
Forest Service

IRA - Oversight of the Inflation Reduction Act for Distressed Borrowers With Direct Loans That Took Extraordinary Measures to Avoid Delinquency-Final Report

Report Number:
03601-0001-21

OIG evaluated the internal controls that the Farm Service Agency designed and established to respond to risks it identified related to (1) consistent and accurate reviews of applications for assistance and (2) reducing improper payments of the Inflation Reduction Act Section 22006 Extraordinary Measures Assistance program funds.

Audit
Farm Service Agency

Fiscal Year 2023 Quarter 4 Security Evaluation

Report Number:
50801-0011-12

OIG determined whether Farm Service Agency (FSA) employees would recognize and respond to phishing email. OIG made three recommendations to OCIO and reached management decision on each of them.

Inspection / Evaluation
Farm Service Agency

IIJA - Watershed and Flood Prevention Operations

Report Number:
10801-0001-24

We determined whether the Natural Resources Conservation Service (NRCS) timely submitted a spend plan for Watershed and Flood Prevention Operations (WFPO) funds and accurately reported Infrastructure Investment and Jobs Act (IIJA) data to the public, and we determined the methodology NRCS used for selecting projects for funding.

Inspection / Evaluation
Natural Resources Conservation Service

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