Reports - Audit

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with Statement on Standards for Attestation Engagements No. 18 for the United States Department of Agriculture’s (USDA) Financial Management Services (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2020, to June 30, 2021.

OIG evaluated whether APHIS’ controls over select agents adequately reduced the threat to public, animal, and plant safety, and animal and plant products.

OIG evaluated FSA's and the State of Florida's delivery of the CRBG Program.

OIG evaluated APHIS’ controls to ensure compliance with the AWA and followed up on agency actions in response to a previous audit; OIG could not fully evaluate APHIS’ controls due to the COVID-19 pandemic.

We evaluated NRCS’ controls over the EWP Program relating to hurricane disaster assistance provided for Hurricanes Harvey, Irma, and Maria.

OIG reviewed FSA’s program delivery of ECP for the 2017 hurricane-related disasters.

OIG reviewed USDA’s compliance with improper payment requirements and the Department’s high-dollar overpayments reports for FY 2020.

We evaluated the policies and procedures FSIS used to waive regulatoryrequirements and allow establishments, including those participating in SIP, to testnew procedures, equipment, and meat and poultry processing techniques.

OIG reviewed FS use of settlement funds for damages to National Forest System lands.

OIG evaluated APHIS’ controls over the licensing of exhibitors of dangerous animals and the agency’s efforts to safeguard both the animals and members of the public who visit exhibitor facilities.