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Natural Resources Conservation Service's Financial Statements for Fiscal Year 2019

Report Information

Date Issued
Report Number:
Report Type
Natural Resources Conservation Service
This report presents the results of the audit of Natural Resources Conservation Service’s (NRCS) financial statements for the fiscal year ending September 30, 2019. The report contains an unmodified opinion on the consolidated financial statements, as well as an assessment of NRCS’ internal controls over financial reporting and compliance with laws and regulations.
Joint Report
Agency Wide
No (location specific)

United States

Questioned Costs
Funds for Better Use


We recommend that NRCS management refine and implement necessary enhancements to FMMI processes to better address the reliability of the period of performance data.

We continue to recommend that NRCS management monitor open obligations (USSGL accounts 4801 and 4802) to ensure that they are recorded in the appropriate period and liquidated timely.

We continue to recommend that NRCS management provide adequate training to personnel related to the documentation requirements for support.

We recommend that NRCS management implement policies and procedures for requiring negative responses from responsible parties, monitoring expense accrual responses and reviewing the relevant population for completeness and accuracy.

We recommend that NRCS management establish policies and procedures over the monitoring of IPAC/INTR responses from responsible parties to ensure appropriate follow up is conducted, if necessary.