Independent Service Auditor’s Report on FMS’ Description of Its Financial Systems and the Suitability of the Design and Operating Effectiveness of Its Controls for October 1, 2019 to June 30, 2020

This report presents the results of the System and Organization Controls 1 Type 2 examinationconducted in accordance with Statement on Standards for Attestation Engagements No. 18 forthe United States Department of Agriculture’s (USDA) Financial Management Services’ (FMS)description of its financial systems used to process user entities financial transactions throughoutthe period October 1, 2019 to June 30, 2020.