Reports - Audit

This report presents the results of the System and Organization Controls 1 Type 2 examinationconducted in accordance with Statement on Standards for Attestation Engagements No. 18 forthe United States Department of Agriculture’s (USDA) Financial Management Services’ (FMS)description of its financial systems used to process user entities financial transactions throughoutthe period October 1, 2019 to June 30, 2020.

OIG consolidated the relevant results and common control issues of six SFSP audits at FNS and four States and determined whether any additional controls were needed to enhance SFSP efficiency and effectiveness.

OIG evaluated FSIS’ controls to ensure the safety of imported meat and poultry.

OIG evaluated RMA’s controls over the development and approval of insurance products under Section 508(h) of the Federal Crop Insurance Act.

OIG reviewed RHS’ SFHGLP controls to determine whether it adequately ensured lenders’ and appraisers’ compliance with agency and USPAP requirements.

OIG evaluated RUS’ monitoring and oversight of the Section 313A Program.

OIG evaluated FSIS’ controls over meat, poultry, and egg product labels to ensure FSIS’ approval of labels was accurate and supported.

OIG reviewed USDA’s compliance with improper payment requirements and the Department’s high-dollar overpayments reports for fiscal year 2019.

OIG evaluated the control activities established by WIC PIMB.

In order to help the Department secure its assets and best achieve its mission, the Office of Inspector General performed an audit of the Department of Agriculture’s (USDA) controls to prevent the unauthorized access to, and transfer of, USDA-funded research technology to foreign countries. We reviewed relevant laws, regulations, policies and procedures related to approving foreign nationals for collaboration on USDA-funded research. We also examined evidence, including information technology and other related organizational policies and procedures.