OPM’s Summary of Financial Statement Audit and Management Assurances are shown in the tables below.

Table 32 – Summary of Financial Statement Audit

Financial Statement Audit Opinion and Material Weaknesses

• Audit Opinion: Unmodified
• Restatement: No

Material Weaknesses	Beginning Balance	New	Resolved	Consolidated	Ending Balance
Information Systems Control Environment	1	0	1	0	0
Total Material Weaknesses	1	0	1	0	0

Table 33A – Summary of Management Assurances Financial Reporting

Effectiveness of Internal Control Over Financial Reporting (FMFIA § 2)

• Statement of Assurance: Unmodified

Material Weaknesses	Beginning Balance	New	Resolved	Consolidated	Reassessed	Ending Balance
Information Systems Control Environment	0	0	0	0	0	0
Total Material Weaknesses	0	0	0	0	0	0

Table 33B – Summary of Management Assurances Operations

Effectiveness of Internal Control Over Operations (FMFIA § 2)

• Statement of Assurance: Modified

Material Weaknesses	Beginning Balance	New	Resolved	Consolidated	Reassessed	Ending Balance
Information Systems Control Environment	1	0	1	0	0	0
Total Material Weaknesses	1	0	1	0	0	0

Table 33C – Summary of Management Assurances Federal Financial Management System Requirements

Conformance with Federal Financial Management System Requirements (FMFIA § 4)

• Statement of Assurance: Federal Systems Conform

Non-Conformances	Beginning Balance	New	Resolved	Consolidated	Reassessed	Ending Balance
Information Systems Control Environment	0	0	0	0	0	0
Total Non-Conformances	0	0	0	0	0	0

Table 33D – Summary of Management Assurances Federal Financial Management Improvement Act

Compliance with Section 803(a) of the Federal Financial Management Improvement Act (FFMIA)

Regulatory Compliance	Agency	Auditor
Federal Financial Management System Requirements	No lack of compliance noted	No lack of compliance noted
Applicable Federal Accounting Standards	No lack of compliance noted	No lack of compliance noted
USSGL at Transaction Level	No lack of compliance noted	No lack of compliance noted

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