In this report, there is one new recommendation to the department to improve processes for estimating timber revenues at fiscal year-end—see page 48.

The department has implemented two outstanding recommendations from our Wildfire Management: Processes for Prevention and Review and Improvement Assessment of Implementation Report—see page 195.

We issued an unqualified independent auditor’s report on the 2020–2021 financial statements for the Agriculture Financial Services Corporation (AFSC). There is one new recommendation to this entity to develop a process to manage the risks of using cloud computing—see page 49.

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