U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

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

Report Information

Date Issued
Report Number:
10403-0002-11
Report Type
Audit
Component
Natural Resources Conservation Service
Description
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
No
Agency Wide
No (location specific)
Location(s)

United States

Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Recommendations

We recommend that NRCS management implement and enforce deadlines for follow up procedures over expenses and related accruals.

https://www.usda.gov/oig/audit-reports/natural-resources-conservation-services-…

We continue to recommend that NRCS management enhance policy and control procedures for the accuracy and consistent application of period end accruals.

We continue to recommend that NRCS management provide adequate training to personnel relating to the accrual policy.

We recommend that NRCS management assess service and subservice organizations? SOC reports and adequately document review of such reports and the internal control environment impact, if any.

https://www.usda.gov/sites/default/files/10403-0002-11.pdf

We recommend that NRCS management design and implement effective controls to ensure that transactions are accurately recorded and that the related supporting documentation are readily available.