Reports - Audit

OIG audited Rural Development’s consolidated financial statements for fiscal years 2022 and 2021.

KPMG LLP, an independent certified public accounting firm, was engaged to audit the financial statements of Natural Resources Conservation Service (NRCS) as of September 30, 2022 and 2021, and for the fiscal years then ended; to provide a report on internal controls over financial reporting; to report on whether NRCS’ financial management system substantially complied with the requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA); and to report any reportable noncompliance with laws, regulations, contracts, and grant agreements it tested.

OIG audited FCIC/RMA financial statements for fiscal years 2022 and 2021.

We assessed USDA’s compliance with the 13 covered agency responsibilities in subsection 759(a) of the Geospatial Data Act.

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

As required by FISMA, OIG reviewed USDA’s ongoing efforts to improve its information technology security program and practices during FY 2022.

We evaluated USDA’s coordination of, and performance measures for, the beginning farmers and ranchers programs and followed up on recommendations made in our prior audit report.

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.