USDA’s Controls Over Departmental Shared Cost Programs and Working Capital Fund

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Date Issued

Thursday, March 14, 2024

Submitting OIG

Department of Agriculture OIG

Other Participating OIGs

Department of Agriculture OIG

Agencies Reviewed/Investigated

Department of Agriculture

Report Number

50601-0004-23

Report Description

OIG evaluated USDA's transfers of funds into and out of the Shared Cost Programs and Working Capital Fund to determine if funds were used in accordance with their purpose.

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$7,113,095

Funds for Better Use

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
3	Yes	$1,149,574	$0
WCF officials should amend the current DR to include instructions on the IAA process that explain the necessity and timing of having a binding agreement in place before the transfer of funds and provision of services. The amendment should also include instructions to elevate any non-compliance issues.
4	Yes	$222,205	$0
Work with SCPs' and WCF activity centers' officials to implement a records management process that will require records be maintained in such a manner that information and documents are complete and readily retrievable.