Reports - Audit

TFC Consulting, Inc. (TFC), an independent licensed Certified Public Accounting firm, was contracted by the Department of Agriculture (USDA), Office of Inspector General (OIG) to conduct an agreed-upon procedures engagement at Louisiana and provide the Food and Nutrition Service (FNS) with recommendations to enhance program efficiency and effectiveness.

OIG reviewed APHIS’, ARS’, and FSIS’ plans and actions to prevent, detect, andrespond to agroterrorism threats or attacks.

We reviewed NRCS’ oversight of the CIG program.

OIG reviewed RHS’ controls over liquidation value appraisals to determine if SFHguaranteed loans are safeguarded and loss claims are not overstated.

TFC Consulting, Inc. (TFC), an independent licensed Certified Public Accounting firm, was contracted by the U.S. Department of Agriculture (USDA), Office of Inspector General (OIG), to conduct an agreed-upon procedures engagement to assess selected aspects of the State of Iowa’s compliance with the Supplemental Nutrition Assistance Program (SNAP) regulations.

We determined that the Agricultural Marketing Service provided sufficient documentation to the Office of the Chief Financial Officer to close the 12 recommendations we made in our February 2016 audit report on AMS' procurement and inspection of fruits and vegetables.

Our objective was to evaluate FAS’ administration and oversight of the Export Credit Guarantee Program. Specifically, our objective wasto determine whether FAS had adequate controls in place to ensure that the Export Credit Guarantee Program was administered in compliance withapplicable laws, regulations, policies, and procedures.