Reports - Audit

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 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.

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.

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.

As required by FISMA, OIG reviewed USDA’s ongoing efforts to improve its information technology security program and practices during FY 2024.