Page 1 GAO-05-596R DOC’s Management Representation Letter

United States Government Accountability Office

Washington, D.C. 20548

A

July 14, 2005 Letr

The Honorable Otto J. Wolff

Chief Financial Officer

Department of Commerce

The Honorable Johnnie E. Frazier

Inspector General

Department of Commerce

Subject: Financial Audit: The Department of Commerce’s Fiscal Year 

2004 Management Representation Letter on Its Financial 

Statements

As you know, the Secretary of the Treasury, in coordination with the 

Director of the Office of Management and Budget (OMB), is required to 

annually prepare and submit audited financial statements of the U.S. 

government to the President and the Congress. We are required to audit 

these consolidated financial statements (CFS) and report on the results of 

our work.1

 In connection with fulfilling our requirement to audit the fiscal 

year 2004 CFS, we evaluated the Department of the Treasury’s (Treasury) 

financial reporting procedures and related internal control over the process 

for compiling the CFS, including the management representation letter 

provided us by Treasury and OMB. Written representation letters from 

management, required by U.S. generally accepted government auditing 

standards, ordinarily confirm oral representations given to the auditor, 

indicate and document the continuing appropriateness of those 

representations, and reduce the possibility of a misunderstanding between 

management and the auditor. 

In our report, which is included in the fiscal year 2004 Financial Report of 

the United States Government,

2

 we reported a limitation on the scope of 

our work due to identified concerns with the adequacy of certain federal 

1

The Government Management Reform Act of 1994 has required such reporting, covering 

the executive branch of government, beginning with financial statements prepared for fiscal 

year 1997. 31 U.S.C. § 331 (e). The federal government has elected to include certain 

financial information on the legislative and judicial branches in the CFS as well.

2

The fiscal year 2004 Financial Report of the United States Government was completed by 

the Department of the Treasury on December 15, 2004, and is available through both GAO’s 

Web site at www.gao.gov and Treasury’s Web site at www.fms.treas.gov/fr/index.html.
Page 2 GAO-05-596R DOC’s Management Representation Letter

agencies’ management representations on which Treasury and OMB 

depend to provide their representations to us regarding the CFS. 

Specifically, Treasury and OMB stated that their representation letter to us 

on the CFS was based primarily on the individual federal agency 

representation letters. Consequently, our audit considered the content of 

the individual federal agency letters, and the incompleteness of certain of 

these letters impaired our ability to obtain sufficient evidence in support of 

our audit of the CFS. This limitation contributed to our disclaimer of 

opinion on the CFS. We performed sufficient audit work to provide the 

disclaimer of opinion and issued our audit report, dated December 6, 2004, 

in accordance with U.S. generally accepted government auditing standards. 

As part of our audit of the fiscal year 2004 CFS, we received and reviewed 

selected federal agencies’ management representation letters to assess 

their adequacy in support of our audit of the CFS. As the federal 

government gets closer to an opinion on its financial statements, it 

becomes more important that the federal agencies’ management 

representation letters be complete and reliably prepared.

The purpose of this report is to communicate our observations on the 

Department of Commerce’s (DOC) fiscal year 2004 management 

representation letter. Our objective is to help ensure that future 

management representation letters submitted by DOC are sufficient to help 

support Treasury and OMB’s preparation of the CFS management 

representation letter and our ability to rely on the representations in that 

letter in combination with individual federal agency representation letters. 

We reviewed five key areas in each management representation letter: 

(1) signatures, (2) materiality thresholds, (3) representations, (4) summary 

of unadjusted misstatements, and (5) reliability of representations. In 

reviewing the management representation letters, we applied the American 

Institute of Certified Public Accountants’ (AICPA) Codification of 

Auditing Standards, AU Section 333, Management Representations; OMB 

Bulletin 01-02, Audit Requirements for Federal Financial Statements; and 

the GAO/President’s Council on Integrity and Efficiency (PCIE) Financial 

Audit Manual (FAM) section 1001, entitled “Management 

Representations.”3

3

GAO, GAO/PCIE: Financial Audit Manual: Update, GAO-04-1015G (Washington, D.C.: 

July 30, 2004), an update to Financial Audit Manual: Volumes 1 and 2, GAO-01-765G

(Washington, D.C.: Aug. 1, 2001).
Page 3 GAO-05-596R DOC’s Management Representation Letter

Results in Brief DOC’s fiscal year 2004 management representation letter, as well as several 

other federal agencies’ management representation letters, did not provide 

all the information necessary to support Treasury and OMB’s preparation of 

the CFS management representation letter. This in turn impacted our 

ability to rely on the representations in the CFS management 

representation letter in combination with individual federal agency 

representation letters.

We identified some needed improvements in one of the five key areas we 

reviewed. Specifically, the letter included 27 of the 29 representations4

 from 

the FAM that were applicable to DOC. For the other 2 representations, 1 

was not fully included and 1 was not provided at all. We believe that this 

matter can be easily addressed and are making a recommendation to DOC’s 

Chief Financial Officer to ensure future management representation letters 

fully include all representation from the FAM that are applicable to DOC. 

Also, we are recommending that the DOC Inspector General, with the 

contracted independent public accountant, work with the department to 

help ensure that future management representation letters meet the key 

condition noted as needing improvements in this report.

In commenting on a draft of this report, DOC’s Deputy Chief Financial 

Officer and Inspector General, in separate letters, concurred with our 

recommendations to them and stated that their offices will work to address 

the condition noted in our report.

Background In conducting agency financial statement audits, U.S. generally accepted 

government auditing standards incorporate financial auditing fieldwork 

and reporting standards issued by the AICPA. Such auditing standards (AU 

Section 333) require auditors to obtain certain representations from agency 

management. These representations are part of the evidential matter to be 

considered by the auditor in its audit of the agency’s financial statements. 

4

The FAM lists 27 representations that are ordinarily included, if applicable, in the 

management representation letter that an agency provides to the auditor. For 4 of the 

representations, the agency is required to address three separate components. As such, each 

agency is ordinarily expected to make a total of 35 representations. Six of the 35 

representations are not applicable unless the agency received an opinion on its internal 

control. Since DOC did not receive an opinion on its internal control for fiscal year 2004, 

only 29 of the 35 representations were applicable to DOC’s fiscal year 2004 management 

representation letter.
Page 4 GAO-05-596R DOC’s Management Representation Letter

The representations obtained will depend on the circumstances of the 

engagement and the nature and basis of presentation of the financial 

statements. AU Section 333 discusses specific representations that should 

be obtained from management, including a requirement to attach a 

schedule of unadjusted financial statement misstatements for entities with 

uncorrected misstatements. 

In addition, OMB Bulletin 01-02 and FAM section 1001 contain guidance on 

preparing federal agencies’ management representation letters. According 

to the FAM, in addition to the representations included in AU Section 333, 

the auditor generally should consider the need to obtain representations on 

other matters based on the circumstances of the audited entity. FAM 

section 1001A lists 35 specific representations ordinarily included in the 

management representation letter and also includes a requirement to 

attach a schedule of unadjusted financial statement misstatements for 

entities with uncorrected misstatements. (See enc. I for these 

representations.) Representations listed in FAM section 1001A should be 

customized to the situation of the entity being audited or excluded if 

inapplicable. We perform our audit of the CFS in accordance with the FAM 

and related auditing standards. 

Treasury and OMB are to receive management representation letters from 

certain federal agencies. This is important because U.S. generally accepted 

government auditing standards require that Treasury and OMB provide us, 

as principal auditor of the CFS, a management representation letter, and 

their letter depends on the information in such agencies’ management 

representation letters. In their representation letter to us for the audit of 

the fiscal year 2004 CFS, Treasury and OMB stated that their 

representations are based primarily on the representations of those 

agencies covered by the Chief Financial Officers (CFO) Act and other 

selected agencies that were made in connection with the preparation of 

these entities’ respective financial statements and provided to OMB and 

Treasury. For this reason, it is important that all federal agency 

representation letters be complete and reliable. 

Objectives, Scope, and 

Methodology

In connection with our audit of the fiscal year 2004 CFS, we evaluated 

Treasury’s financial reporting procedures and related internal control, 

including the CFS management representation letter. For the fiscal year 

2004 CFS, 33 of the 35 “verifying agencies” submitted audited financial 

statements along with their management representation letters to
Page 5 GAO-05-596R DOC’s Management Representation Letter

Treasury.5 In our review of these 33 management representation letters, our 

overall objective was to assess their adequacy as it relates to our audit of 

the CFS. Specifically, we reviewed each agency management 

representation letter to determine whether the following five key 

conditions were met:

• the management representation letter was signed by appropriate agency 

officials;

• the management representation letter included designation as to the 

amounts above which matters were considered material (materiality 

thresholds);

• the management representation letter included applicable 

representations from the FAM;

• the management representation letter included a properly prepared 

summary of unadjusted misstatements for agencies with uncorrected 

misstatements; and

• the representations in the management representation letter were 

reliable based on a review of findings in the auditor’s report.

This report is based on the audit work we performed for the audit of the 

fiscal year 2004 CFS, which was performed in accordance with U.S. 

generally accepted government auditing standards.

We requested comments on a draft of this report from DOC’s Chief 

Financial Officer and Inspector General or their designees. Written 

comments from DOC’s Deputy Chief Financial Officer and Inspector 

General are reprinted in enclosures II and III, respectively, and are also 

discussed in the Agency Comments section.

5

See Treasury Financial Manual, vol. I, part 2, ch. 4700, for a list of the 35 agencies. These 

agencies, for fiscal year 2004, consisted of 23 CFO Act agencies and 12 material other 

agencies. The 33 agencies we reviewed did not include the U.S. Securities and Exchange 

Commission and the Smithsonian Institution because these audits were not complete before 

the fiscal year 2004 Financial Report of the United States Government was issued. The 

Department of Homeland Security (DHS) Financial Accountability Act, Pub. L. No. 108-330, 

118 Stat. 1275 (Oct. 16, 2004), added DHS to the list of CFO Act agencies, increasing the 

number of CFO Act agencies again to 24 for fiscal year 2005. 
Page 6 GAO-05-596R DOC’s Management Representation Letter

DOC’s Fiscal Year 2004 

Management 

Representation Letter 

Did Not Provide or 

Fully Include 

Applicable 

Representations from 

the FAM

With respect to DOC’s fiscal year 2004 management representation letter, 

we identified that the letter did not provide or fully include applicable 

representations from the FAM. Written representations from management 

ordinarily confirm oral representations made to the auditor during the 

audit, document the continuing appropriateness of those representations, 

and reduce the possibility of a misunderstanding. To meet auditing 

standards and OMB requirements, federal agencies’ management and 

auditors need to ensure that management representation letters are 

complete and accurate.

We found that DOC’s fiscal year 2004 management representation letter 

included 27 of the 29 representations from the FAM that were applicable to 

DOC. Of the 2 other representations, 1 was not fully included and 1 was not 

provided at all. For the incomplete representation, the DOC management 

representation letter included the following representation intended to 

cover the identification and disclosure of all laws and regulations 

representation called for by FAM 26. (See enc. I for this representation.)

“The Department is responsible for its compliance with applicable laws and regulations and 

has disclosed all known significant laws and instances of noncompliance with laws and 

regulations. In addition, the Department is responsible for the identification of and 

compliance with all aspects of applicable laws, regulations, contracts, or grants that could 

have a direct and material effect on the determination of financial statement amounts in the 

event of noncompliance and has disclosed all known instances of noncompliance with laws, 

regulations, contracts, or grants to you.” 

While this representation addresses the disclosure of all known significant 

laws, it should also address the disclosure of regulations that have a direct 

and material effect on the financial statements as called for by FAM 26.

In addition, the following representation was not provided at all.

• FAM #3b: We have made available to you all, where applicable, minutes 

of meetings of the Board of Directors [or other similar bodies, such as 

congressional oversight committees] or summaries of actions of recent 

meetings for which minutes have not been prepared.

When agencies do not provide all representations or include incomplete 

representations in their management representation letters, it impairs our 

ability to audit the CFS and Treasury and OMB’s ability to make these types 

of representations in the CFS management representation letter. 
Page 7 GAO-05-596R DOC’s Management Representation Letter

Conclusions In one of the five key areas we reviewed, DOC’s fiscal year 2004 

management representation letter did not provide all the information 

necessary to support Treasury and OMB’s preparation of the CFS 

management representation letter and our ability to rely on the 

representations in that letter in combination with individual federal agency 

representation letters, including that of DOC. The additional information 

needed from DOC is straightforward and should be easy to address. 

Recommendations for 

Executive Action

We recommend to DOC’s Chief Financial Officer that in the future the 

management representation letter fully include all representations from the 

FAM that are applicable to DOC.

We recommend that the DOC Inspector General, with the contracted 

independent public accountant, work with the department to help ensure 

that future management representation letters meet the key condition 

noted as needing improvements in this report.

Agency Comments In commenting on a draft of this report, DOC’s Deputy Chief Financial 

Officer and Inspector General, in separate letters, concurred with our 

recommendations to them and stated that their offices will work to address 

the conditions noted in our report. In addition, DOC’s Deputy Chief 

Financial Officer stated that his office has already taken actions to modify 

the language in DOC’s management representation letter. The comments 

are reprinted in enclosures II and III.

Within 60 days of the date of this report, we would appreciate receiving a 

written statement on actions taken to address these recommendations.

We are sending copies of this report to the Chairmen and Ranking Minority 

Members of the Senate Committee on Homeland Security and 

Governmental Affairs; the Subcommittee on Federal Financial 

Management, Government Information, and International Security, Senate 

Committee on Homeland Security and Governmental Affairs; the House 

Committee on Government Reform; and the Subcommittee on Government 

Management, Finance, and Accountability, House Committee on 

Government Reform. In addition, we are sending copies to the Fiscal 

Assistant Secretary of the Treasury and the Controller of OMB. Copies will 
Page 8 GAO-05-596R DOC’s Management Representation Letter

be made available to others upon request. This report is also available at no 

charge on GAO’s Web site at www.gao.gov. 

We appreciate the courtesy and cooperation extended to us by your staff 

throughout our work. We look forward to continuing to work with your 

offices to help improve financial management in the federal government. If 

you have any questions about the contents of this report, please contact me 

at (202) 512-3406.

Gary T. Engel

Director

Financial Management and Assurance

Enclosures – 3 
Page 9 GAO-05-596R DOC’s Management Representation Letter

Enclosure I: Representations in FAM 1001A

Guidance contained in FAM 1001 and FAM 1001A deals with the 

management representations that the auditor should obtain from current 

management as part of the audit. This guidance also acknowledges that 

judgment needs to be exercised to obtain representations that depend on 

the circumstances of the engagement and the nature and basis of 

presentation of the financial statements. Representations given in FAM 

section 1001A should be customized to the situation of the entity being 

audited, and additional representations may need to be obtained.

FAM 1001A lists 27 representations that are ordinarily included, if 

applicable, in the management representation letter that an agency 

provides to the auditor. For representations 3, 11, 16, and 18, the agency 

should address three separate components. As such, each agency is 

ordinarily expected to make a total of 35 representations. Representations 

18, 19, 20, and 21 are not applicable unless the agency received an opinion 

on its internal control. In addition, representations 22, 23, and 24 address 

the three requirements of the Federal Financial Management Improvement 

Act of 1996 and are only applicable to the 24 CFO Act agencies. The 35 

representations in FAM 1001A are as follows.

1. We are responsible for the fair presentation of the financial statements 

and stewardship information in conformity with U.S. generally 

accepted accounting principles.

2. The financial statements are fairly presented in conformity with U.S. 

generally accepted accounting principles.

3. We have made available to you all

a. financial records and related data;

b. where applicable, minutes of meetings of the Board of Directors [or 

other similar bodies, such as congressional oversight committees] or 

summaries of actions of recent meetings for which minutes have not 

been prepared; and

c. communications from the Office of Management and Budget (OMB) 

concerning noncompliance with or deficiencies in financial reporting 

practices.
Enclosure I: Representations in FAM 1001A

Page 10 GAO-05-596R DOC’s Management Representation Letter

4. There are no material transactions that have not been properly 

recorded in the accounting records underlying the financial statements 

or disclosed in the notes to the financial statements.

5. We believe that the effects of the uncorrected financial statement 

misstatements summarized in the accompanying schedule are 

immaterial, both individually and in the aggregate, to the financial 

statements taken as a whole. [If management believes that certain of 

the identified items are not misstatements, management’s belief may be 

acknowledged by adding to the representation, for example, “We 

believe that items XX and XX do not constitute misstatements because 

[description of reason].”]

6. The [entity] has satisfactory title to all owned assets, including 

stewardship property, plant, and equipment; such assets have no liens 

or encumbrances; and no assets have been pledged.

7. We have no plans or intentions that may materially affect the carrying 

value or classification of assets and liabilities.

8. Guarantees under which the [entity] is contingently liable have been 

properly reported or disclosed.

9. Related party transactions and related accounts receivable or payable, 

including assessments, loans, and guarantees, have been properly 

recorded and disclosed.

10. All intraentity transactions and balances have been appropriately 

identified and eliminated for financial reporting purposes, unless 

otherwise noted. All intragovernmental transactions and balances have 

been appropriately recorded, reported, and disclosed. We have 

reconciled intragovernmental transactions and balances with the 

appropriate trading partners for the four fiduciary transactions 

identified in Treasury’s Intra-governmental Fiduciary

Transactions Accounting Guide, and other intragovernmental 

asset, liability, and revenue amounts as required by the applicable OMB 

Bulletin.
Enclosure I: Representations in FAM 1001A

Page 11 GAO-05-596R DOC’s Management Representation Letter

11. There are no

a. possible violations of laws or regulations whose effects should be 

considered for disclosure in the financial statements or as a basis for 

recording a loss contingency,

b. material liabilities or gain or loss contingencies that are required to 

be accrued or disclosed that have not been accrued or disclosed, or

c. unasserted claims or assessments that are probable of assertion and 

must be disclosed that have not been disclosed.

12. We have complied with all aspects of contractual agreements that 

would have a material effect on the financial statements in the event of 

noncompliance.

13. No material events or transactions have occurred subsequent to 

September 30, 20X2 [or date of latest audited financial statements], that 

have not been properly recorded in the financial statements and 

stewardship information or disclosed in the notes.

14. We are responsible for establishing and maintaining internal control.

15. We acknowledge our responsibility for the design and implementation 

of programs and controls to prevent and detect fraud (intentional 

misstatements or omissions of amounts or disclosures in financial 

statements and misappropriation of assets that could have a material 

effect on the financial statements).

16. We have no knowledge of any fraud or suspected fraud affecting the 

[entity] involving:

a. management,

b. employees who have significant roles in internal control, or

c. others where the fraud could have a material effect on the financial 

statements. 

[If there is knowledge of any such instances, they should be described.]
Enclosure I: Representations in FAM 1001A

Page 12 GAO-05-596R DOC’s Management Representation Letter

17. We have no knowledge of any allegations of fraud or suspected fraud 

affecting the [entity] received in communications from employees, 

former employees, or others. [If there is knowledge of any such 

allegations, they should be described.]

18. Pursuant to 31 U.S.C. 3512(c), (d) (commonly known as the Federal 

Managers’ Financial Integrity Act), we have assessed the effectiveness 

of the [entity's] internal control in achieving the following objectives:

a. reliability of financial reporting—transactions are properly recorded, 

processed, and summarized to permit the preparation of financial 

statements and stewardship information in accordance with U.S. 

generally accepted accounting principles, and assets are safeguarded 

against loss from unauthorized acquisition, use or disposition;

b. compliance with applicable laws and regulations—transactions are 

executed in accordance with (i) laws governing the use of budget 

authority and with other laws and regulations that could have a 

direct and material effect on the financial statements and (ii) any 

other laws, regulations, and governmentwide policies identified by 

OMB in its audit guidance; and

c. reliability of performance reporting—transactions and other data that 

support reported performance measures are properly recorded, 

processed, and summarized to permit the preparation of 

performance information in accordance with criteria stated by 

management. 

[If the entity bases its internal control assessment on suitable criteria 

other than 31 U.S.C. 3512(c), (d), this item should cite the criteria used 

(for example, Internal Control—Integrated Framework issued by the 

Committee of Sponsoring Organizations (COSO) of the Treadway 

Commission).]

19. Those controls in place on September 30, 20X2 [or date of latest audited 

financial statements], and during the years ended 20X2 and 20X1, 

provided reasonable assurance that the foregoing objectives are met. 

[If there are material weaknesses, the foregoing representation should 

be modified to read: 

Those controls in place on September 30, 20X2, and during the years 

ended 20X2 and 20X1, provided reasonable assurance that the 
Enclosure I: Representations in FAM 1001A

Page 13 GAO-05-596R DOC’s Management Representation Letter

foregoing objectives are met except for the effects of the material 

weaknesses discussed below or in the attachment. 

or: Internal controls are not effective. 

or: Internal controls do not meet the foregoing objectives.]

20. We have disclosed to you all significant deficiencies in the design or 

operation of internal control that could adversely affect the entity's 

ability to meet the internal control objectives and identified those we 

believe to be material weaknesses. 

21. There have been no changes to internal control subsequent to 

September 30, 20X2 [or date of latest audited financial statements], or 

other factors that might significantly affect it. [If there were changes, 

describe them, including any corrective actions taken with regard to 

any significant deficiencies or material weaknesses.] 

22. We are responsible for implementing and maintaining financial 

management systems that substantially comply with federal financial 

management systems requirements, federal accounting standards (U.S. 

generally accepted accounting principles), and the U.S. Government 

Standard General Ledger at the transaction level. 

23. We have assessed the financial management systems to determine 

whether they substantially comply with these federal financial 

management systems requirements. Our assessment was based on 

guidance issued by OMB. 

24. The financial management systems substantially complied with federal 

financial management systems requirements, federal accounting 

standards, and the U.S. Government Standard General Ledger at the 

transaction level as of [date of the latest financial statements]. 

[If the financial management systems substantially comply with only 

one or two of the above elements, this representation should be 

modified as follows: 

As of [date of financial statements], the [entity’s] financial 

management systems substantially comply with [specify which of the 

three elements for which there is substantial compliance (e.g., 

federal accounting standards and the SGL at the transaction level)], 
Enclosure I: Representations in FAM 1001A

Page 14 GAO-05-596R DOC’s Management Representation Letter

but did not substantially comply with [specify which of the elements 

for which there was a lack of substantial compliance (e.g., federal 

financial management systems requirements)], as described below 

(or in an attachment).] 

[If the financial management systems do not substantially comply with 

any of the three elements, the following paragraph should be used 

instead: 

As of [date of financial statements], the [entity's] financial 

management systems do not substantially comply with the federal 

financial management systems requirements.] 

[If there is a lack of substantial compliance with one or more of the 

three requirements, identify herein or in an attachment all the facts 

pertaining to the noncompliance, including the nature and extent of the 

noncompliance and the primary reason or cause of the 

noncompliance.]

25. We are responsible for the [entity's] compliance with applicable laws 

and regulations.

26. We have identified and disclosed to you all laws and regulations that 

have a direct and material effect on the determination of financial 

statement amounts.

27. We have disclosed to you all known instances of noncompliance with 

laws and regulations.
Page 15 GAO-05-596R DOC’s Management Representation Letter

Enclosure II: Comments from the Office 

of the Chief Financial Officer at the 

Department of Commerce
Page 16 GAO-05-596R DOC’s Management Representation Letter

Enclosure III: Comments from the 

Office of the Inspector General at the 

Department of Commerce

(198376)
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