Independent Service Auditor’s Report on the National Finance Center’s Description of Its Payroll/Personnel System and on the Suitability of the Design and Operating Effectiveness of Its Controls For the period October 1, 2023 through June 30, 2024

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants for the United States Department of Agriculture’s (USDA) National Finance Center (NFC) description of its payroll and personnel systems used to process user entities payroll and human resource transactions throughout the period October 1, 2023 to June 30, 2024. The report contains an unmodified opinion on the description and controls that were suitably designed to provide reasonable assurance that the control objectives would be achieved.