Reports - Audit

OIG performed agreed-upon procedures to assess information reported to OPM by USDA’s NFC.

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, 2024, to June 30, 2025.

The Office of Inspector General performed an audit of IRA—Discrimination Financial Assistance Program (DFAP) to evaluate USDA’s internal controls related to consistent and accurate reviews of applications for assistance and proper disbursements of DFAP. Note: This report contains sensitive content that is being withheld from public release. Any monetary impact amounts redacted from this report are not reflected in monetary totals.

This report provides the results of Objective 1, in which we determined whether the State of Illinois used FNS SNAP administrative funds to provide benefits to participants.

This report provides the results of Objective 1, in which we determined whether the State of California used FNS SNAP administrative funds to provide benefits to participants.

This report provides the results of Objective 1, in which we determined whether the State of Michigan used FNS SNAP administrative funds to provide benefits to participants.

OIG reviewed Food and Nutrition Service's plans for reassessing the Thrifty Food Plan in 2026 and assessed how well FNS integrated recommendations from the GAO’s 2022 report into the planning process

OIG assessed the adequacy of the CACFP meal reimbursement claims process in fiscal year 2023 for child care centers, the appropriateness of FNS approval of CACFP waivers over monitoring controls, and meal claims made at a sample of child care centers in a selected State.

OIG assessed whether the Risk Management Agency provided adequate oversight and ensured that all required high-dollar indemnity reviews were conducted. 

This report provides the results of Objective 1, in which we determined whether the State of Pennsylvania used Food and Nutrition Service (FNS) SNAP administrative funds to provide benefits to participants.