Reports - Inspection / Evaluation

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) National Finance Center (NFC) description of its payroll and personnel systems used to process user entities payroll and human resource transactions throughout the period October 1, 2024 to June 30, 2025.

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.

OIG evaluated USDA’s internal controls related to consistent and accurate reviews of applications for assistance and proper disbursements of the Discrimination Financial Assistance Program. (Note: The attached report was updated March 12, 2026 to replace previously published redacted report).  

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.