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OPM.gov / About / 2024 Agency Financial Report / Other Information – Section 3 / FY 2024 Summary of Financial Statement Audit and Management Assurances
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FY 2024 Summary of Financial Statement Audit and Management Assurances

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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