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All Reports

SARC 2024 First Half

Semiannual Report to Congress

FY 2024 - Second Half

April 1, 2024 – September 30, 2024

Read the Report

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.

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

Independent Service Auditor’s Report on the National Finance Center’s Description of Its Payroll/Personnel System and on the Suitability of the Design and Operating Effectiveness of Its Controls For the period October 1, 2023 through June 30, 2024

Report Number:
11303-0005-12

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) 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, 2023 to June 30, 2024.

Other

Independent Service Auditor’s Report on Management of Financial Management Services’ Description of Its Financial Systems and the Suitability of Design and Operating Effectiveness of Controls For the Period October 1, 2023 Through June 30, 2024

Report Number:
11303-0006-12

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) Financial Management Service (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2023, to June 30, 2024.

Other

IIJA-Hazardous Fuels Management

Report Number:
08801-0001-21

We conducted oversight of Forest Service's (FS) funding from the Infrastructure Investment and Jobs Act (IIJA), Division J for Hazardous Fuels Management activities.

Inspection / Evaluation
Forest Service
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