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Human resources support services are provided by the U.S. Department of Agriculture’s (USDA) Animal and Plant Health Inspection Service Business Services. Payroll services are provided by USDA’s National Finance Center. Accounting services are provided by the Department of the Treasury’s Bureau of the Fiscal Service. Office of Administrative Law Judge (ALJ) functions are performed by ALJs employed by the Federal Trade Commission and the U.S. Coast Guard under reimbursable interagency agreements.