Reports - Audit

This report presents the results of the Statement on Standards for Attestation Engagements No. 18 examination for the United States Department of Agriculture’s (USDA) Financial Management Services (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2018 to June 30, 2019. The report contains an unmodified opinion on the description and controls that were suitably designed to provide reasonable assurance that the control objectives would be achieved.

This report presents the results of the Statement on Standards for Attestation Engagements No.18 examination for the United States Department of Agriculture’s (USDA) FinancialManagement Services (FMS) description of its financial systems used to process user entitiesfinancial transactions throughout the period October 1, 2018 to June 30, 2019.

OIG reviewed NRCS to determine whether it administered equitable relief in accordance with the provisions of the 2002 Farm Bill.

OIG reviewed FS’ controls over its use of 2018 supplemental disaster appropriations intended for FS-related activities to respond to and recover from natural disasters.

We reviewed whether RHS’ controls over liquidation value appraisals safeguard the SFH Guaranteed Loan Program against overstated loss claims.

OIG reviewed controls to determine whether NIFA allocated its program funds accurately and used funding calculation methods that complied with statutory formulas.