Reports - Audit

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.

An independent certified public accounting firms was engaged to audit the Commodity Credit Corporation’s financial statements for fiscal years 2024 and 2023.

An independent certified public accounting firm, was engaged to audit the financial statements of Commodity Credit Corporation (CCC) as of September 30, 2024 and 2023, and for the fiscal years then ended; to provide a report on internal controls over financial reporting; to report on whether CCC’s financial management systems did not comply substantially with the requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA); and to report any reportable noncompliance with laws tested and other matters. 

OIG reviewed USDA’s compliance with a specific provision of the Whistleblower Protection Enhancement Act of 2012.

OIG reviewed whether Conservation Reserve Program recipients who received Climate-Smart Practice Incentive payments in FY 2023 were eligible for the incentive.

USDA OIG performed agreed-upon procedures as required on Federal employee benefits enrollment information as of August 31, 2024. Our review included information submitted from the Departments of Agriculture, Commerce, Homeland Security, Housing and Urban Development, Justice, Labor, and Treasury, as well as the Small Business Administration and the United States Agency for International Development.

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.