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Semiannual Report to Congress
FY 2025 - Second Half
April 1, 2025–September 30, 2025
National Defense Authorization Act
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Final Action Verification - Prevented Planting Followup
We determined that RMA provided sufficient documentation to OCFO to close the two recommendations we made in our audit report, both recommendations were closed, and the corrective actions met the intent of the recommendations.
While RMA did not reach final action by the agreed upon estimated completion dates for both recommendations, RMA completed corrective actions for both recommendations within 1 year of the management decision date, as required. Additionally, we found that RMA complied with OCFO’s guidance when requesting a change to the estimated completion date
Final Action Verification - Animal Care Program Oversight of Dog Breeders and Dog Breeder Inspections
We determined that APHIS provided sufficient documentation to OCFO to close all eight recommendations we made in our audit reports, all the recommendations were closed, and the corrective actions met the intent of the recommendations.
Implementation of USDA's Position Designation Process for Research Scientists
The three USDA agencies that we reviewed did not consistently implement USDA’s position designation process or review position designations, increasing the risk of improperly vetted research scientists.
USDA’s Compliance with the Geospatial Data Act for Fiscal Year 2026
This report states that the U.S. Department of Agriculture (USDA) has made progress towards full compliance with the Geospatial Data Act (GDA) and was fully compliant with 12 of the 13 responsibilities governed by the GDA.
Independent Service Auditor's Report on National Finance Center's Description of Its Payroll and Personnel Systems and the Suitability of the Design and Operating Effectiveness of Its Controls for the period October 1, 2025 through June 30, 2026.
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's (NFC) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2025, to June 30, 2026.
Independent Service Auditor's Report on Office of the Chief Information Officer's Description of Its Data Center Hosting and Security Systems and the Suitability of the Design and Operating Effectiveness of Controls for Oct. 1, 2025 through June 3, 2026
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) Office of Chief Information Officer's (OCIO) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2025, to June 30, 2026.
Financial Impact of USDA's Contracts Terminated for Convenience, FY 2025
We determined USDA saved $64.4 million by terminating contracts in fiscal year 2025, after incurring no litigation costs and at least $4.9 million in settlement costs, as of March 20, 2026.
Independent Service Auditor's Report on Financial Management Services' Description of Its Financial Systems and the Suitability of the Design and Operating Effectiveness of Controls for the period October 1, 2025 through June 30, 2026
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, 2025, to June 30, 2026.
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