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## Recent Reports

September 18, 2024

### Independent Service Auditor’s Report on the National Finance Center’s Description of Its Payroll/Personnel System and on the Suitability of the Design and Operating Effectiveness of Its Controls For the period October 1, 2023 through June 30, 2024

  This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants for the United States Department of Agriculture’s (USDA) National Finance Center (NFC) description of its payroll and personnel systems used to process user entities payroll and human resource transactions throughout the period October 1, 2023 to June 30, 2024.

September 18, 2024

### Independent Service Auditor’s Report on the Office of the Chief Information Officer’s Description of Its Application Hosting and Security Systems and on the Suitability of the Design and Operating Effectiveness of Its Controls For the period October 1, 2023 through June 30, 2024

  This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants for the United States Department of Agriculture’s (USDA) Office of the Chief Information Officer (OCIO) description of its data center hosting and security systems used to process user entities’ transactions throughout the period October 1, 2023, to June 30, 2024.

September 17, 2024

### 2024 USDA Management Challenges 

September 12, 2024

### Independent Service Auditor’s Report on Management of Financial Management Services’ Description of Its Financial Systems and the Suitability of Design and Operating Effectiveness of Controls For the Period October 1, 2023 Through June 30, 2024

  This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with relevant attestation standards established by the American Institute of Certified Public Accountants for the United States Department of Agriculture’s (USDA) Financial Management Service (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2023, to June 30, 2024.

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