Department of Agriculture

Our objective was to determine the extent to which Forest Service executed IIJA Section 40804(b)(3) and 40804(d) funding in accordance with IIJA requirements and internal control best practices.

Our objective was to assess the internal controls related to the Forest Service’s implementation of the Infrastructure Investment and Jobs Act (IIJA) funds provided for workforce development and training.

We determined that the FS Pacific Southwest Region’s Regional Office has deficiencies in the facility’s maintenance and safety procedures and observed that appropriate physical security measures did not exist in some areas, resulting in potential exposure to security threats.

The report contains an unmodified opinion on Commodity Credit Corporation’s (CCC) financial statements as of September 30, 2025, as well as an assessment of CCC’s internal control over financial reporting and compliance with laws and regulations.

The report contains an unmodified opinion on Natural Resources Conservation Service’s financial statements as of September 30, 2025, as well as an assessment of NRCS' internal controls over financial reporting and compliance with laws and regulations.

The report contains an unmodified opinion on Federal Crop Insurance Corporation/Risk Management Agency's (FCIC/RMA) financial statements as of September 30, 2025, as well as an assessment of FCIC/RMA’s internal controls over financial reporting and compliance with laws and regulations.

This report presents the results of our audit of Rural Development’s financial statements for the fiscal year ending September 30, 2025.

USDA OIG'S objective was to determine whether Food and Nutrition Service has taken actions to secure IT hardware to effectively prevent Supplemental and Nutrition Assistance Program (SNAP) benefit theft through card skimming, card and terminal cloning, and other similar fraudulent methods.

USDA OIG'S objective was to evaluate aspects of the Plan of Action and Milestones process used to reduce identified vulnerabilities.