Federal Reports

We contracted with the independent public accounting firm RMA Associates, LLC (RMA) to audit the consolidated financial statements of the United States International Development Finance Corporation (DFC) for the fiscal year ended September 30, 2025, report on internal control over financial reporting, and report on compliance with laws and other matters. The contract required the audit to be performed in accordance with U.S. generally accepted auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office’s and Council of the Inspectors General on Integrity and Efficiency’s Financial Audit Manual. 

In its audit of DFC, RMA reported 

• the consolidated financial statements were fairly presented, in all material respects, in accordance with U.S. generally accepted accounting principles;

• no material weaknesses1 and no significant deficiencies2 in internal control over financial reporting; and 

• no reportable noncompliance with provisions of laws tested and other matters. 

RMA is responsible for the attached auditor’s report dated November 14, 2025 and the conclusions expressed therein. We do not express opinions on DFC’s consolidated financial statements, or report on internal control over financial reporting, or report on compliance and other matters.

We engaged an independent public accounting (IPA) firm to audit the Defense Intelligence Agency’s Fiscal Year 2025 financial statements.  We evaluated the reliability of data supporting the financial statements, determined the reasonableness of the statements produced, and examined disclosures in accordance with applicable guidance.  We issued the results of our evaluation in a final report dated November 14, 2025.

Under a contract monitored by the OIG, KPMG, an independent certified public accounting firm, performed an audit of the NCUA’s schedule of accounts receivable, net (other than intragovernmental) and other taxes and receipts as of and for the period ended September 30, 2025. KPMG conducted the audit in accordance with auditing standards generally accepted in the United States of America, in accordance with the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, and in accordance with OMB Bulletin No. 24-02, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 24-02, require that KPMG plan and perform the audit to obtain reasonable assurance about whether the schedule is free from material misstatement.