Reports - Audit

This report presents the results of our audit of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal year ending September 30, 2025.

The report contains an unmodified opinion on Commodity Credit Corporation’s (CCC) financial statements as of September 30, 2025, as well as an assessment of CCC’s internal control over financial reporting and compliance with laws and regulations.

The report contains an unmodified opinion on Natural Resources Conservation Service’s financial statements as of September 30, 2025, as well as an assessment of NRCS' internal controls over financial reporting and compliance with laws and regulations.

This report presents the results of our audit of Rural Development’s financial statements for the fiscal year ending September 30, 2025.

The report contains an unmodified opinion on Federal Crop Insurance Corporation/Risk Management Agency's (FCIC/RMA) financial statements as of September 30, 2025, as well as an assessment of FCIC/RMA’s internal controls over financial reporting and compliance with laws and regulations.

OIG reviewed the Agricultural Marketing Service’s monitoring over grantees’ use of funds within the Farm and Food Workers Relief Grant Program.

OIG performed agreed-upon procedures to assess information reported to OPM by USDA’s NFC.

OIG evaluated USDA’s internal controls related to consistent and accurate reviews of applications for assistance and proper disbursements of the Discrimination Financial Assistance Program. (Note: The attached report was updated March 12, 2026 to replace previously published redacted report).  

OIG assessed the adequacy of the CACFP meal reimbursement claims process in fiscal year 2023 for child care centers, the appropriateness of FNS approval of CACFP waivers over monitoring controls, and meal claims made at a sample of child care centers in a selected State.