Reports - Top Management Challenges
Independent Service Auditor’s Report on Management of Financial Management Services’ Description of Its Financial Systems and the Suitability of Design and Operating Effectiveness of Controls For the Period October 1, 2023 Through June 30, 2024
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, 2023, to June 30, 2024.
IIJA-Hazardous Fuels Management
We conducted oversight of Forest Service's (FS) funding from the Infrastructure Investment and Jobs Act (IIJA), Division J for Hazardous Fuels Management activities.
IRA - Oversight of the Inflation Reduction Act for Distressed Borrowers With Direct Loans That Took Extraordinary Measures to Avoid Delinquency-Final Report
OIG evaluated the internal controls that the Farm Service Agency designed and established to respond to risks it identified related to (1) consistent and accurate reviews of applications for assistance and (2) reducing improper payments of the Inflation Reduction Act Section 22006 Extraordinary Measures Assistance program funds.
IIJA - Community Wildfire Defense Grant Program for At-Risk Communities
We conducted integrated oversight of Forest Service’s (FS) implementation of the Community Wildfire Defense Grant (CWDG) Program.
Fiscal Year 2023 Quarter 4 Security Evaluation
OIG determined whether Farm Service Agency (FSA) employees would recognize and respond to phishing email. OIG made three recommendations to OCIO and reached management decision on each of them.
U.S. Department of Agriculture, Office of the Chief Information Officer, Fiscal Year 2024 Federal Information Security Modernization Act
As required by FISMA, OIG reviewed USDA’s ongoing efforts to improve its information technology security program and practices during FY 2024.
USDA's Compliance with Improper Payment Requirements for FY 2023
OIG reviewed USDA’s compliance with improper payment and high-dollar overpayment requirements for FY 2023.
Foreign Agricultural Service’s Controls Over McGovern-Dole International Food for Education Program Funding
OIG evaluated Foreign Agricultural Service’s controls over agreement funding for the McGovern-Dole International Food for Education and Child Nutrition Program.
IIJA - Watershed and Flood Prevention Operations
We determined whether the Natural Resources Conservation Service (NRCS) timely submitted a spend plan for Watershed and Flood Prevention Operations (WFPO) funds and accurately reported Infrastructure Investment and Jobs Act (IIJA) data to the public, and we determined the methodology NRCS used for selecting projects for funding.