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) National Finance Center (NFC) description of its payroll/personnel and application hosting services used to process customer agencies’ transactions throughout the period October 1, 2017 to July 31, 2018.

OIG evaluated the adequacy of FSA’s controls over the ARC/PLC program.

OIG determined whether USDA has processes in place to sufficiently manageits fleet and to detect and prevent USDA employees from misusing Governmentvehicles.

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.