Limitations of the Consolidated Financial Statements
Management Discussion and Analysis
Limitations of the Consolidated
Financial Statements
The principal financial
statements have been prepared to report OPM's financial position
and results of operations, pursuant to the requirements of 31
U.S.C. 3515(b).
The statements have
been prepared from OPM's books and records in accordance with
the generally accepted accounting principles for Federal entities
and the formats prescribed by the Office of Management and Budget.
They are in addition to the financial reports used to monitor
and control OPM's budgetary resources, which are prepared from
the same books and records.
The statements should
be read with the realization that they are for a component of
the United States, a sovereign entity.