This report presents the results of our audit of Rural Development’s financial statements for the fiscal year ending September 30, 2025.
Open Recommendations
| Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
|---|---|---|---|---|---|
| 1 | Yes | $0 | $0 | ||
| Strengthen RD’s continuous review and monitoring controls to identify and timely deobligate ULOs that are not properly authorized and supported by appropriate documentation; that have been completed and not closed out; and under which no future expenditures are expected. | |||||
| 2 | Yes | $0 | $0 | ||
| Determine whether the identified undocumented grant is valid, and properly document review and approval thereof. | |||||
| 3 | Yes | $0 | $0 | ||
| Deobligate the identified invalid ULOs that are outstanding. | |||||