Federal Reports

This report presents the results of our audit of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal year ending September 30, 2025.

The VA OIG contracted with the independent public accounting firm Kearney & Company, P.C. (Kearney) to audit VA’s financial statements as of September 30, 2025. Kearney provided an unmodified opinion and noted material weaknesses and significant deficiencies in internal control and instances of noncompliance with laws and regulations. Regarding internal control, Kearney identified two material weaknesses. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. Kearney also identified three significant deficiencies. A significant deficiency is a deficiency, or combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness yet important enough to merit attention by those charged with governance. Kearney also identified two instances of noncompliance with the law.

Kearney is responsible for the attached audit report dated January 27, 2026, and the conclusions expressed in the report. The OIG does not express opinions on VA’s financial statements, internal control, or compliance with FFMIA, nor does the OIG express conclusions on VA’s compliance with laws and regulations. The independent auditor will follow up on these internal control and compliance findings and evaluate the adequacy of corrective actions taken during the FY 2026 audit of VA’s financial statements.

AmeriCorps Office of Inspector General (OIG) investigated allegations that the Foster Grandparent Program (FGP) Director of Community Action Partnership of North Alabama (CAPNA) had not performed the duties of the position since 2019, contrary to representations made to AmeriCorps in grant documents.

The Department of Game, Fish, and Parks should take steps to improve its grant performance reporting and subaward management.

An Amtrak train attendant based in Chicago, Illinois, was issued a letter of reprimand on January 26, 2026, following an administrative hearing. The employee was issued a final disciplinary action which may be used for future progressive discipline for 36 months from the date of issuance. Our investigation found that the employee violated company policy by failing to report his conviction for the fraudulent receipt of pandemic related funds.

To enhance the operational efficiency of mission support services, such as information technology, financial resources, human resources, legal services, and infrastructure management, NASA initiated the Mission Support Future Architecture Program (MAP) in 2017 to move from a center-focused approach to an interdependent agency-wide model. While MAP consolidated Agency mission support services and enabled a more strategic view of Agency operations, implementation remains incomplete despite NASA declaring the initiative complete in 2021.