" In light of high farm incomes and constrained federal budgets, the cost of federal farm and conservation programs-about $15 billion annually from 2009 through 2012-has come under scrutiny. Under the 2008 Farm Bill, participants whose incomes exceed specific limits are ineligible for certain program payments. USDA's FSA makes income eligibility determinations for programs it administers and also for conservation programs administered by NRCS. FSA verifies that participants have incomes below the limits by reviewing either tax returns (with consent from participants) or statements from accountants or attorneys. GAO was asked to review FSA's income verification practices. This report examines FSA's (1) review of tax returns and (2) review of accountants' and attorneys' statements and (3) FSA's and NRCS's recovery of payments to participants who exceeded income limits. GAO reviewed 115 tax return files and 163 files with accountants' and attorneys' statements from 18 FSA state offices selected to reflect geographic and program diversity, analyzed agency data, and interviewed agency officials. "