Farmers Home Administration County Supervisors' and Farmers' Views on the New Coordinated Financial Statements

摘要

To gather better financial and production data for loan making and loan management decisions, the Farmers Home Administration (FmHA) is replacing the Farm and Home Plan with the Coordinated Financial Statements (CFS). GAO used questionnaires to survey how FmHA county supervisors and farmers viewed the CFS for (1) complexity, (2) usefulness, (3) impact on loan applications, and (4) adequacy of CFS training and instructional booklets. The results of their views are detailed in appendix I of the report.