Reports - Audit

OIG audited Rural Development’s consolidated financial statements for fiscal years 2023 and 2022.

OIG reviewed Rural Utilities Service 's administration of grants for the Water and Waste Disposal Loan and Grant program.

We reviewed how the Risk Management Agency (RMA) implemented and administered hemp crop insurance provisions.

To assist the Office of Personnel Management in assessing the reasonableness of retirement, health benefits, and life insurance withholdings and contributions, as well as enrollment information, we reviewed information submitted from multiple government agencies.

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.