The Conservation Easement Tax Credit Performance Audit seeks to determine whether there are effective internal controls in place at the Department of Revenue (DOR) and the Division of Real Estate (DRE) to ensure that conservation easement tax credits claimed and issued by taxpayers are valid. Recommendation 10 of the Performance Audit directs the DRE and DOR to evaluate options for protecting the State's investment in tax-credit-generating conservation easements when the conservation easement holder is no longer certified. The recommendation addresses the need to ensure the long-term value and benefit of the tax credit and notes that the State does not currently retain any long-term rights to ensure that conservation easements are maintained in perpetuity.