Reports - Audit

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. 

The report contains an unmodified opinion on Natural Resources Conservation Service’s (NRCS) financial statements as of September 30, 2024 and 2023, as well as an assessment of NRCS’ internal controls over financial reporting and compliance with laws and regulations.

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.

OIG reviewed USDA’s compliance with the covered agency responsibilities specific to subsection 759(a) of the Geospatial Data Act.

OIG assessed whether the USDA Climate Hubs developed performance measures to achieve the goal of enhancing working lands’ resilience and productivity.

OIG evaluated the internal controls that the Farm Service Agency designed and established to respond to risks it identified related to (1) consistent and accurate reviews of applications for assistance and (2) reducing improper payments of the Inflation Reduction Act Section 22006 Extraordinary Measures Assistance program funds.

As required by FISMA, OIG reviewed USDA’s ongoing efforts to improve its information technology security program and practices during FY 2024.

OIG reviewed USDA’s compliance with improper payment and high-dollar overpayment requirements for FY 2023.

OIG evaluated Foreign Agricultural Service’s controls over agreement funding for the McGovern-Dole International Food for Education and Child Nutrition Program.

We reviewed whether the Risk Management Agency’s and selected approved insurance providers’ oversight of the Whole-Farm Revenue Protection Pilot Program was sufficient to ensure that approved revenues, liabilities, and indemnity payments were accurate.