From the Document: "On May 28, 2020, we initiated a non-audit service to identify U.S. Department of Agriculture's (USDA) coronavirus disease 2019 (COVID-19) funding. Our objective was to identify the funding streams USDA used to respond to the COVID-19 pandemic as of May 31, 2020. Specifically, we identified the programs, appropriations, and any other funding streams used; and key controls and mechanisms, including applicable information systems for the identified programs. To report the various funding streams, we reviewed agency websites, surveyed Departmental mission area and agency officials, and identified sources of funding from COVID-19 legislation as well as repurposed appropriations used for COVID-19 relief activities through May 31, 2020."
Department of Agriculture, Office of the Inspector General, Engagement No. 50025-0001-23