USDA's Consolidated Financial Statements for Fiscal Year 2025
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.
Reports - Audit
Commodity Credit Corporation's Financial Statements for Fiscal Year 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.
Natural Resources Conservation Service's Financial Statements for Fiscal Year 2025
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.
Rural Development's Financial Statements for Fiscal Year 2025
This report presents the results of our audit of Rural Development’s financial statements for the fiscal year ending September 30, 2025.
Federal Crop Insurance Corporation/Risk Management Agency's Financial Statements for Fiscal Year 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.
Farm and Food Workers Relief Grant Program Use and Monitoring of Funds
OIG reviewed the Agricultural Marketing Service’s monitoring over grantees’ use of funds within the Farm and Food Workers Relief Grant Program.
Agreed-Upon Procedures—Employee Benefits, Withholdings, Contributions, and Supplemental Semiannual Headcount Reporting Submitted to the Office of Personnel Management for Fiscal Year 2025
OIG performed agreed-upon procedures to assess information reported to OPM by USDA’s NFC.
IRA - Discrimination Financial Assistance Program
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.
Child and Adult Care Food Program Meal Reimbursement Claims Process for Child Care Centers
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.