Independent Service Auditor’s Report on Financial Management Services’ Description of Its Financial Systems and the Suitability of the Design and Operating Effectiveness of Controls for the period October 1, 2020 through June 30, 2021

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.