Reports - Audit

As required by FISMA, OIG reviewed USDA’s ongoing efforts to improve itsinformation technology security program and practices during fiscal year 2018.

TFC Consulting, Inc. (TFC), an independent licensed Certified Public Accounting firm, was contracted by the Department of Agriculture (USDA), Office of Inspector General (OIG) to conduct an agreed-upon procedures engagement (AUP) to assess aspects of five selected States’ compliance with the Supplemental Nutrition Assistance Program (SNAP) regulations. TFC was also responsible for providing the Food and Nutrition Service (FNS) with recommendations to enhance program efficiency and effectiveness.

TFC Consulting, Inc. (TFC), an independent licensed Certified Public Accounting firm, wascontracted by the Department of Agriculture (USDA), Office of Inspector General (OIG) toconduct an agreed-upon procedures engagement at Illinois and provide the Food and NutritionService (FNS) with recommendations to enhance program efficiency and effectiveness.

OIG reviewed how USDA awards contracts to small and disadvantagedbusinesses to ensure only eligible businesses receive contracts.

OIG reviewed AMS’ commodity procurement process for international foodprograms.

We reviewed the New York State agency’s controls for operating under SFSPrequirements and sponsor and site compliance with those requirements.

OIG performed agreed-upon procedures for assessing information reported byUSDA’s National Finance Center.

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) National Finance Center (NFC) description of its payroll/personnel and application hosting services used to process customer agencies’ transactions throughout the period October 1, 2017 to July 31, 2018.