Natural Resources Conservation Service’s Financial Statements for Fiscal Years 2020 and 2019

We recommend that NRCS management establish policies and practices to: a. Evaluate competence and address shortcomings of personnel, b. Attract, develop and retain individuals, and c. Plan and prepare for succession

We recommend that NRCS management hold individuals accountable for their internal control over financial reporting responsibilities in the pursuit of NRCS’ financial reporting objective.

We recommend that NRCS management evaluate and communicate deficiencies in internal control over financial reporting in a timely manner to those parties responsible for taking corrective action, including senior management and those charged with governance, as appropriate.

We recommend that NRCS management continue to review and revise as necessary its internal control program to plan, perform, monitor, and report and communicate a comprehensive, adequate, and appropriate internal assessment of the operating effectiveness of internal controls. Establish clear timelines to implement and close corrective action plans and provide adequate training to process owners to create relevant and attainable plans that can be successfully completed within one year.