Reports - Semiannual Report

OIG audited USDA’s closing package financial statements for FY 2018 andassessed internal controls over financial reporting and compliance with reportingrequirements.

OIG audited USDA’s consolidated financial statements for fiscal year 2018.

This report presents the results of the audit of Natural Resources Conservation Service’s (NRCS)balance sheet as of September 30, 2018. The report contains an unmodified opinion on thebalance sheet, as well as an assessment of NRCS’ internal controls over financial reporting andcompliance with laws and regulations.KPMG LLP, an independent certified public accounting firm, conducted the audit. In connectionwith the contract, we reviewed KPMG LLP’s report and related documentation and inquired ofits representatives

This report presents the results of the audit of Commodity Credit Corporation’s (CCC) financial statements for the fiscal year ending September 30, 2018. The report contains an unmodified opinion on the financial statements, as well as an assessment of CCC’s internal controls over financial reporting and compliance with laws and regulations.KPMG LLP, an independent certified public accounting firm, conducted the audit. In connection with the contract, we reviewed KPMG LLP’s report and related documentation and inquired of its representatives.

OIG audited the consolidated financial statements of FNS for fiscal years 2018 and2017.

OIG audited the consolidated financial statements of Rural Development for fiscal years 2017 and 2018.

OIG audited FCIC/RMA’s financial statements for fiscal years 2018 and 2017

We reviewed the California State agency’s controls for operating under the Summer Food Service Program requirements and sponsor and site compliance with those requirements. We have reported our separate findings in an interim report dated September 2017 and this final report.

As required by FISMA, OIG reviewed USDA’s ongoing efforts to improve itsinformation technology security program and practices during fiscal year 2018.