U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.


Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.


USDA’s Controls Over Departmental Shared Cost Programs and Working Capital Fund

Report Information

Date Issued
Report Number:
Report Type
OIG evaluated USDA's transfers of funds into and out of the Shared Cost Programs and Working Capital Fund to determine if funds were used in accordance with their purpose.
Joint Report
Agency Wide
Yes (agency-wide)
Questioned Costs
Funds for Better Use


USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

OCFO should then implement the applicable policies to ensure that SCPs and involved agencies are properly executing an IAA and timely obligating funds.

WCF officials should amend the current DR to include instructions on the IAA process that explain the necessity and timing of having a binding agreement in place before the transfer of funds and provision of services. The amendment should also include instructions to elevate any non-compliance issues.

Work with SCPs' and WCF activity centers' officials to implement a records management process that will require records be maintained in such a manner that information and documents are complete and readily retrievable.