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OPM.gov / About / 2023 Agency Financial Report / Other Information – Section 3 / FY 2023 Summary of Financial Statement Audit and Management Assurances
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FY 2023 Summary of Financial Statement Audit and Management Assurances

OPM’s Summary of Financial Statement Audit and Management Assurances are shown in Tables 35 and 36, respectively.

Table 35 – 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 0 0 1
Total Material Weaknesses 1 0 0 0 1

Table 36 – Summary of Management Assurances

Effectiveness of Internal Control Over Financial Reporting (FMFIA § 2)
Statement of Assurance: Unmodified
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
Effectiveness of Internal Control Over Operations (FMFIA § 2)
Statement of Assurance: Modified
Material Weaknesses Beginning Balance New Resolved Consolidated Ending Balance
Information Systems Control Environment 1 0 0 0 1
Total Material Weaknesses 1 0 0 0 1
Conformance with Federal Financial Management System Requirements (FMFIA § 4)
Statement of Assurance: Federal Systems conform
Non-Conformances Beginning Balance New Resolved Consolidated Ending Balance
Information Systems Control Environment 1 0 1 0 0
Total Material Weaknesses 1 0 1 0 0
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 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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