Reports - Audit

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.

The Office of Inspector General performed an audit of IRA—Discrimination Financial Assistance Program (DFAP) to evaluate USDA’s internal controls related to consistent and accurate reviews of applications for assistance and proper disbursements of DFAP. Note: This report contains sensitive content that is being withheld from public release. Any monetary impact amounts redacted from this report are not reflected in monetary totals.

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.

OIG assessed whether the Risk Management Agency provided adequate oversight and ensured that all required high-dollar indemnity reviews were conducted.