Federal Reports

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, 2024 to June 30, 2025. The report contains an unmodified opinion on the description and controls that were suitably designed to provide reasonable assurance that the control objectives would be achieved.

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, 2024, to June 30, 2025. The report contains an unmodified opinion on the description and controls that were suitably designed to provide reasonable assurance that the control objectives would be achieved.

During the week of June 2, 2025, we performed a self-initiated audit at the St. Louis Processing and Distribution Center (P&DC) and Network Distribution Center (NDC) and seven delivery units serviced by the two plants. The delivery units included the Ballwin, O’Fallon, and St. Charles Main Post Offices, Maryville Gardens and Southwest Stations, and the Clayton and Creve Coeur Branches in the St. Louis, MO area.

We issued individual reports for the seven delivery units, P&DC, and NDC. We issued another report summarizing the results of our audits at all seven delivery units with specific recommendations for management to address.