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This report presents the results of our audits of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal years ending September 30, 2024, and 2023.
The U.S. Department of Agriculture Office of Inspector General’s Annual Plan for Fiscal Year 2025 describes how OIG plans to accomplish its mission of promoting economy, efficiency, effectiveness, and integrity in the delivery of USDA programs during the fiscal year.
The report contains an unmodified opinion on Federal Crop Insurance Corporation/Risk Management Agency's (FCIC/RMA) financial statements as of September 30, 2024, as well as an assessment of FCIC/RMA’s internal controls over financial reporting and compliance with laws and regulations.
The report contains an unmodified opinion on Natural Resources Conservation Service’s (NRCS) financial statements as of September 30, 2024 and 2023, as well as an assessment of NRCS’ internal controls over financial reporting and compliance with laws and regulations.
OIG reviewed whether Conservation Reserve Program recipients who received Climate-Smart Practice Incentive payments in FY 2023 were eligible for the incentive.