Reports - Audit

This report presents the results of the Statement on Standards for Attestation Engagements No.18 examination for the United States Department of Agriculture’s (USDA) FinancialManagement Services (FMS) description of its financial systems used to process user entitiesfinancial transactions throughout the period October 1, 2018 to June 30, 2019.

OIG reviewed NRCS to determine whether it administered equitable relief in accordance with the provisions of the 2002 Farm Bill.

OIG reviewed FS’ controls over its use of 2018 supplemental disaster appropriations intended for FS-related activities to respond to and recover from natural disasters.

The Office of Inspector General performed this audit of agency systems to provide an overall assessment of the encryption controls in place.