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This report presents the results of our audit of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal year ending September 30, 2025.
The U.S. Department of Agriculture (USDA) Office of Inspector General (OIG) initiated an engagement across select USDA facilities to determine how much USDA space was being used by employees and contractors reporting to work in-person.
We determined that the Forest Service did not provide financial assistance to facilities that purchase and process ecosystem restoration byproducts in accordance with IIJA requirements, resulting in $86 million in questioned costs and $94 million in unsupported costs.
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.
