The NAO found that Department does not have detailed delivery plans for the programme beyond March 2022, and has not carried out an overall assessment to demonstrate that SFI22 is deliverable.27 The Department told us that its current assessment was that it would be able to deliver to the timeframes it had set out and that farmers would be ready to join the scheme and deliver what was required of them. It accepted that, if either of those were to change it would have to think again, and that it was “pragmatic in that respect”, but that there was nothing in its current assessment that suggested it could not proceed with the timetable as planned.28 We urged the Department to be cautious and to undertake any contingency planning that it could in order to avoid the scheme negatively impacting on farmers as they transition into it, and asked it to let us know as soon as it was aware of any issues.29 26 Qq 56–57, 95, 127 27 C&AG’s Report paras 13, 18 28 Q 95 29 Q 127 14 Environmental Land Management Scheme 2 Engagement with stakeholders