Department of Agriculture

This report presents the results of our audits of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal years ending September 30, 2024, and 2023.

The report contains an unmodified opinion on Federal Crop Insurance Corporation/Risk Management Agency's (FCIC/RMA) financial statements as of September 30, 2024, as well as an assessment of FCIC/RMA’s internal controls over financial reporting and compliance with laws and regulations.

The report contains an unmodified opinion on Natural Resources Conservation Service’s (NRCS) financial statements as of September 30, 2024 and 2023, as well as an assessment of NRCS’ internal controls over financial reporting and compliance with laws and regulations.

The U.S. Department of Agriculture Office of Inspector General’s Annual Plan for Fiscal Year 2025 describes how OIG plans to accomplish its mission of promoting economy, efficiency, effectiveness, and integrity in the delivery of USDA programs during the fiscal year.

OIG reviewed USDA’s compliance with a specific provision of the Whistleblower Protection Enhancement Act of 2012.

OIG reviewed whether Conservation Reserve Program recipients who received Climate-Smart Practice Incentive payments in FY 2023 were eligible for the incentive.

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...