Reports - Audit

This report presents the results of the Statement on Standards for Attestation Engagements No. 21 examination for the United States Department of Agriculture’s (USDA) Financial Management Services (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2021, to June 30, 2022.

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with Statement on Standards for Attestation Engagements No. 21 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, 2021, to June 30, 2022.

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with Statement on Standards for Attestation Engagements No. 21 for the United States Department of Agriculture (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, 2021, to June 30, 2022.

We reviewed the process FAS used to award $300 million in ATP funding during FY 2019.

We determined whether FSIS’ actions taken in response to complaints of sexual misconduct and harassment in the workplace, received October 1, 2019, through May 31, 2021, were in accordance with Departmental and agency policy.

OIG reviewed USDA’s compliance with improper payment and high-dollar overpayment requirements for FY 2021.

We reviewed the process RD used to prioritize loans and grants for substance use disorder facilities.

We evaluated FSA’s administration of MFP. Specifically, we evaluated FSA’s oversight of producer eligibility and certifications, as well as the accuracy of MFP payments.

OIG reviewed the Natural Resources Conservation Service’s (NRCS) financial statements for the fiscal years ending September 30, 2021 and 2020.

OIG reviewed the Commodity Credit Corporation’s (CCC) financial statements for the fiscal years ending September 30, 2021 and 2020.