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All Reports

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Semiannual Report to Congress

FY 2025 - Second Half

April 1, 2025–September 30, 2025

National Defense Authorization Act

The USDA OIG is required to notify non-governmental organizations or business entities when they are specifically identified in a published audit, evaluation, inspection, or other non-investigative report. The purpose of the notification is to afford the specifically identified NGO or business entity an opportunity to submit a written response to USDA OIG about each such reference to the NGO or business entity in the published report. Any such non-governmental organization or business entity has 30 days from the date of publication to provide its written response. Submit a response to USDA OIG.

Commodity Credit Corporation’s Financial Statements for Fiscal Years 2024 and 2023

Report Number:
06403-0007-11

An independent certified public accounting firm, was engaged to audit the financial statements of Commodity Credit Corporation (CCC) as of September 30, 2024 and 2023, and for the fiscal years then ended; to provide a report on internal controls over financial reporting; to report on whether CCC’s financial management systems did not comply substantially with the requirements of the Federal Financial Management Improvement Act of 1996 (FFMIA); and to report any reportable noncompliance with laws tested and other matters. 

Audit
Commodity Credit Corporation

USDA Compliance With Anti-Gag Provisions

Report Number:
50801-0001-23

OIG reviewed USDA’s compliance with a specific provision of the Whistleblower Protection Enhancement Act of 2012.

Inspection / Evaluation

Agreed-Upon Procedures—Employee Benefits, Withholdings, Contributions, and Supplemental Semiannual Headcount Reporting Submitted to the Office of Personnel Management for Fiscal Year 2024

Report Number:
11301-0002-23

USDA OIG performed agreed-upon procedures as required on Federal employee benefits enrollment information as of August 31, 2024. Our review included information submitted from the Departments of Agriculture, Commerce, Homeland Security, Housing and Urban Development, Justice, Labor, and Treasury, as well as the Small Business Administration and the United States Agency for International Development.

Audit

Independent Service Auditor’s Report on the Office of the Chief Information Officer’s Description of Its Application Hosting and Security Systems and on the Suitability of the Design and Operating Effectiveness of Its Controls For the period October 1, 20

Report Number:
88303-0003-12

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 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, 2023, to June 30, 2024.

Other
Office of the Chief Information Officer

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