Reports - Audit

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants for the United States Department of Agriculture’s (USDA) Financial Management Service (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2022, to June 30, 2023. 

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants 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, 2022 to June 30, 2023. 

OIG reviewed Rural Development’s assertions related to the Budget Formulation Compliance and Detailed Accounting reports for the fiscal year ended September 30, 2022.

We reviewed Agricultural Marketing Service's (AMS) controls over the Food Purchase and Distribution Program (FPDP) and determined whether AMS purchased the type and quantity of commodities necessary to mitigate the impact from retaliatory tariffs.

We determined whether the Rural Utilities Service (RUS) awarded ReConnect Program funding to eligible projects and accurately used the evaluation criteria to score and rank applications.

As required by the Federal Information Security Modernization Act, OIG reviewed USDA's ongoing efforts to improve its information technology security program and practices during Fiscal Year 2023.

We determined whether the Foreign Agricultural Service (FAS) has implemented effective policies and procedures in the Market Access Program to evaluate participant eligibility, select applications, and allocate funding.

USDA OIG determined whether National Institute of Food and Agriculture (NIFA) designed and implemented adequate internal controls to properly select Agriculture and Food Research Initiative (AFRI) grant recipients and monitor AFRI projects’ compliance.

OIG reviewed USDA’s compliance with improper payment and high-dollar overpayment requirements for FY 2022.

Our objective was to evaluate the Risk Management Agency's administration and oversight of the Apiculture Pilot Insurance Program.