A MANAGEMENT review of the Cattlemen's Beef Board (CBB) by the Livestock, Poultry & Seed Program of the U.S. Department of Agriculture's Agricultural Marketing Service (AMS) verified that the board is operating within the provisions of the Beef Promotion & Research Act & Order and in line with all applicable federal laws, regulations and policies.
The review was completed per USDA requirements that AMS conduct management reviews of all commodity boards every three years. For this review, USDA compliance and analysis staff were in CBB offices July 15-19, 2013, during which time they met with senior management and examined support documents for various CBB activities.
As part of the financial audit, AMS selected a sample of 60 total disbursements — totaling $9.84 million — for fiscal 2011, 2012 and 2013 for review, as well as supporting documentation, account coding, proper approvals, amounts of disbursements and appropriateness per the disbursement policy.
A review of 15 promotional materials covering a variety of topics and types were all found to be "properly communicated to and previously approved by AMS, (and) all of the materials were tied to an approved (authorization request)," according to AMS.
In addition to the management review, the compliance and analysis team from USDA gathered information while at the CBB offices to address the Office of the Inspector General's recommendation to develop supplemental audit procedures for future CBB reviews. The information gathered will be used to develop those procedures.