Reports - Audit

OIG reviewed USDA’s compliance with the covered agency responsibilities specific to subsection 759(a) of the Geospatial Data Act.

OIG assessed whether the USDA Climate Hubs developed performance measures to achieve the goal of enhancing working lands’ resilience and productivity.

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) Office of the Chief Information Officer (OCIO) description of its data center hosting and security systems used to process user entities’ transactions throughout the period October 1, 2023, to 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) National Finance Center (NFC) description of its payroll and personnel systems used to process user entities payroll and human resource transactions throughout the period October 1, 2023 to 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.

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.

We conducted oversight of Forest Service's (FS) funding from the Infrastructure Investment and Jobs Act (IIJA), Division J for Hazardous Fuels Management activities.

We conducted integrated oversight of Forest Service’s (FS) implementation of the Community Wildfire Defense Grant (CWDG) Program.

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.