|T H E   W H I T E   H O U S E

OMB Bulletin No. 98-08

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|T H E   W H I T E   H O U S E                                          | OMB Bulletin No. 98-08        | Help

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|August 24, 1998 
 
 
 
 
 
OMB BULLETIN NO. 98-08TO THE HEADS AND INSPECTORS GENERAL OF EXECUTIVE DEPARTMENTS 
 
AND ESTABLISHMENTSSUBJECT: Audit Requirements for Federal Financial Statements1. **Purpose**. This Bulletin, which includes an Attachment and 
 
Appendices A through H, establishes minimum requirements for audits of 
 
Federal financial statements. The Bulletin is issued under the authority 
 
of the Budget and Accounting Act of 1921, as amended, and the Budget and 
 
Accounting Procedures Act of 1950, as amended. It implements the audit 
 
provisions of the Chief Financial Officers (CFOs) Act of 1990 (P.L. 101-576), 
 
as amended, the Government Management Reform Act (GMRA) of 1994 (P.L. 103-356), 
 
and the Federal Financial Management Improvement Act of 1996 (P.L. 104-208). 
 
The requirements of this Bulletin are set forth in the Attachment.2. **Applicability**. The provisions of the Bulletin apply to audits 
 
of financial statements of executive departments and agencies and certain 
 
components of these agencies, listed in Appendices A and B, respectively.3. **Effective Date**. The provisions of this Bulletin are effective 
 
for audits of financial statements for fiscal years ending on or after 
 
September 30, 1998. Audit reports shall be submitted to the agency head 
 
in sufficient time to enable the agency head to meet the due date for submitting 
 
the audited financial statement under GMRA, no later than March 1 following 
 
the end of the fiscal year for which the financial statements were prepared.4. **Inquiries**. Further information concerning this Bulletin may 
 
be obtained by contacting the Office of Management and Budget (OMB), Office 
 
of Federal Financial Management, Washington, DC 20503, telephone (202) 
 
395-3993.5. **Copies**. Individual copies of this Bulletin may be obtained 
 
from the Executive Office of the President, Publications Office at (202) 
 
395-7332, and from the OMB home page on the Internet at 
 
/OMB. 
 
Jacob J. Lew 
 
DirectorAttachmentOMB Bulletin No. 98-08 
 
ATTACHMENT 
 
  
 
 AUDITS OF FEDERAL FINANCIAL STATEMENTS 
 
 
 
1.BACKGROUND. The Government Management Reform Act (GMRA) of 1994 amended 
 
the requirements of the Chief Financial Officers (CFOs) Act of 1990 by 
 
requiring, among other things, the annual preparation and audit of organizationwide 
 
financial statements of 24 executive departments and agencies (Appendix 
 
A). The GMRA also requires audited financial statements of components of 
 
executive departments and agencies designated by the Director of the Office 
 
of Management and Budget (OMB), which are identified in Appendix B. In 
 
addition, the Federal Financial Management Improvement Act (FFMIA) of 1996 
 
requires, among other things, that the report on these audits state whether 
 
the agency financial management systems comply substantially with Federal 
 
financial management systems requirements, applicable Federal accounting 
 
standards, and the U.S. Government Standard General Ledger at the transaction 
 
level.2. DEFINITIONS. For the purposes of this Bulletin, the following definitions 
 
apply: 
 
  
 
a. "Annual Financial Statement" means the financial statement of a 
 
reporting entity as described in Section 3515 of Title 31 of the United 
 
States Code and OMB Bulletin 97-01, "Form and Content of Agency Financial 
 
Statements" and subsequent issuances (OMB's Form and Content Bulletin), 
 
and, shall be comprised of:(1) Overview of the Reporting Entity (also called Management's Discussion 
 
and Analysis). 
 
 
 
(2) Principal Statements and Related Notes. The Principal Statements(1) 
 
include the following financial statements and notes thereto: 
 
(a) Balance Sheet. 
 
(b) Statement of Net Cost. 
 
(c) Statement of Changes in Net Position. 
 
(d) Statement of Budgetary Resources. 
 
(e) Statement of Financing. 
 
(f) Statement of Custodial Activity, if applicable. 
 
(g) Notes to Principal Statements. 
 
(3) Required Supplementary Stewardship Information, if applicable. 
 
 
 
(4) Required Supplementary Information, if applicable. 
 
 
 
(5) Other Accompanying Information, if applicable. 
 
b. Codification of Statements on Auditing Standards is a codification 
of Statements on Auditing Standards issued by the American Institute of 
Certified Public Accountants (AICPA). The AICPA's standards of field work 
and reporting are incorporated in their entirety in Government Auditing 
Standards by reference. 
c. "Federal accounting standards" are those standards included in the 
 
hierarchy of Federal accounting standards described in paragraph 5 of this 
 
Bulletin.d. "Federal financial management systems requirements" are those requirements 
 
described in OMB Circular A-127, "Financial Management Systems."e. Government Auditing Standards are those standards issued by 
 
the Comptroller General of the United States.f. "Independent auditor" means an auditor who meets the independence 
 
standards specified in the Government Auditing Standards.g. "Internal control," as it relates to the Principal Statements and 
 
Required Supplementary Stewardship Information, is a process, effected 
 
by the agency's management and other personnel, designed to provide reasonable 
 
assurance that the following objectives are met:(1) Reliability of financial reporting - transactions are properly 
 
recorded, processed, and summarized to permit the preparation of the Principal 
 
Statements and Required Supplementary Stewardship Information in accordance 
 
with Federal accounting standards, and the safeguarding of assets against 
 
loss from unauthorized acquisition, use, or disposition; 
 
 
 
(2) Compliance with applicable laws and regulations - transactions are 
 
executed in accordance with: (a) laws governing the use of budget authority 
 
and other laws and regulations that could have a direct and material effect 
 
on the Principal Statements or Required Supplementary Stewardship Information, 
 
and (b) any other laws, regulations, and governmentwide policies identified 
 
by OMB in Appendix C of this Bulletin; and(3) 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. 
 
h. "Management letter" means a letter prepared by the auditor which discusses 
 
findings and recommendations for improvements in internal control, that 
 
were identified during the audit and were not required to be included in 
 
the auditor's report on internal control, and other management issues. 
 
See Chapter 5, paragraph 5.28 of Government Auditing Standards. 
 
 
 
i. "Material weaknesses in internal control" are reportable conditions 
 
in which the design or operation of the internal control does not reduce 
 
to a relatively low level the risk that errors, fraud or noncompliance 
 
in amounts that would be material in relation to the Principal Statements 
 
or Required Supplementary Stewardship Information being audited or material 
 
to a performance measure or aggregation of related performance measures 
 
may occur and not be detected within a timely period by employees in the 
 
normal course of performing their assigned functions. The auditor shall 
 
use this definition of material weaknesses to report on an entity's internal 
 
control in accordance with the requirements of Government Auditing Standards 
 
and this Bulletin rather than the definition of material weaknesses used 
 
by management to prepare an agency's Federal Managers' Financial Integrity 
 
Act (FMFIA) of 1982 report.j. "Overview of the Reporting Entity" means a brief narrative overview, 
 
prepared by management, also called Management's Discussion and Analysis 
 
(MD&A), which describes the reporting entity and its mission, activities, 
 
program and financial results, and financial condition. OMB's Form and 
 
Content Bulletin further defines the "Overview of the Reporting Entity."k. "Reportable conditions" are matters coming to the auditor's attention 
 
that, in the auditor's judgment, should be communicated because they represent 
 
significant deficiencies in the design or operation of internal control, 
 
that could adversely affect the organization's ability to meet the objectives 
 
in paragraph 2.g. of this Bulletin.l. "Reporting Entity" means one of the executive departments and agencies 
 
and components of such departments and agencies listed in Appendices A 
 
and B, or an agency, bureau, or other organization that represents a meaningful 
 
unit for program management, for which a financial statement is prepared, 
 
and for which management chose to have an audit performed in accordance 
 
with this Bulletin. OMB's Form and Content Bulletin further defines "Reporting 
 
Entity."m. "United States Government Standard General Ledger (SGL)" means the 
 
uniform chart of accounts prescribed by the Department of the Treasury 
 
in its Treasury Financial Manual.3. FREQUENCY OF AUDIT. Audits shall be performed annually.4. RESPONSIBILITY FOR AUDIT. For purposes of this Bulletin, the following 
 
responsibilities apply:a. For the 24 executive departments and agencies and selected components 
 
of such departments and agencies listed in Appendices A and B, the audits 
 
of financial statements shall be performed by the IG of the executive department 
 
or agency or by an independent auditor as determined by the IG.b. GMRA provides that, in lieu of an audit otherwise required, the Comptroller 
 
General of the United States may, at his or her discretion and following 
 
consultation with the IG, perform the audit.5. ACCOUNTING PRINCIPLES AND STANDARDS. The Federal Accounting Standards 
 
Advisory Board (FASAB) was established by the Secretary of the Treasury, 
 
the Director of OMB, and the Comptroller General (the Principals) to recommend 
 
Federal accounting standards to the Principals. Specific standards agreed 
 
upon by the Principals are issued by the Director of OMB and the Comptroller 
 
General as Statements of Federal Financial Accounting Standards (SFFASs). 
 
Federal agencies are required to follow these standards in the preparation 
 
of financial statements pursuant to GMRA. Recognizing that the SFFASs may 
 
not explicitly address all transactions of departments and agencies, the 
 
Principals adopted the following hierarchy of Federal accounting standards, 
 
which constitutes generally accepted accounting principles for the Federal 
 
Government:a. Individual standards (SFFASs) agreed to by the Director of OMB, the 
 
Comptroller General, and the Secretary of the Treasury and published by 
 
OMB and the General Accounting Office.b. Interpretations related to the SFFASs issued by OMB in accordance 
 
with the procedures outlined in OMB Circular A-134, "Financial Accounting 
 
Principles and Standards."c. Requirements contained in OMB's Form and Content Bulletin in effect 
 
for the period covered by the financial statements.d. Accounting principles published by other authoritative standard-setting 
 
bodies and other authoritative sources (a) in the absence of other guidance 
 
in the first three parts of this hierarchy, and (b) if the use of such 
 
accounting principles improves the meaningfulness of the financial statements.6. SCOPE OF AUDIT. Financial statements shall be audited in accordance 
 
with Government Auditing Standards and the provisions of this Bulletin.a. With respect to the Principal Statements and Required Supplementary 
 
Stewardship Information, the auditor shall:(1) Determine whether the Principal Statements present fairly, in 
 
all material respects, in conformity with Federal accounting standards, 
 
the assets, liabilities, and net position; net costs; changes in net position; 
 
budgetary resources; reconciliation of net costs to budgetary obligations; 
 
and, if applicable, custodial activity. 
 
  
 
(a) If consolidating statements are presented, the auditor shall 
 
consider the consolidating statements supplemental information and report 
 
in accordance with paragraph 7.c.(1)(a) of this Bulletin, unless the auditor's 
 
objective is to express an opinion on the consolidating statements. 
 
 
 
(b) If the auditor is unable to determine whether the Principal Statements 
 
are fairly presented because, for example, of the auditor's inability to 
 
obtain sufficient competent evidential matter due to inadequate accounting 
 
records, the auditor shall, to the extent practicable, obtain sufficient 
 
evidence about closing balances to enable the auditor to opine on the subsequent 
 
year's financial statements. 
 
(2) Determine whether stewardship property, plant, and equipment (PP&E) 
 
(including heritage assets, national defense PP&E, and stewardship 
 
land), are presented fairly in all material respects, in accordance with 
 
the requirements of SFFAS No. 8, "Supplementary Stewardship Reporting," 
 
and any subsequent revisions. 
 
 
 
(3) Determine whether stewardship investments (including non-Federal 
 
physical property (such as highways), human capital (expenditures for training 
 
and education), and research and development) are presented fairly in all 
 
material respects, in accordance with the requirements of SFFAS No. 8, 
 
and any subsequent revisions.(4) Determine whether risk-assumed information (including projections 
 
of pension, deposit, and other insurance programs required by SFFAS No. 
 
5, "Accounting for Liabilities of the Federal Government") is presented 
 
fairly in all material respects, in accordance with the requirements of 
 
SFFAS No. 5, and any subsequent revisions. In assessing the reasonableness 
 
of risk-assumed information, the auditor shall consider the need to follow 
 
the guidance in Auditing (AU) Section 336, "Using the Work of a Specialist," 
 
of the Codification of Statements on Auditing Standards.(5) Consider social insurance information, when presented, other accompanying 
 
information. See AU Section 551, Codification of Statements on Auditing 
 
Standards. 
 
b. With respect to the internal control objectives described in paragraphs 
 
2.g. (1) and (2) of this Bulletin relating to the Principal Statements 
 
and Required Supplementary Stewardship Information, the auditor shall obtain 
 
an understanding of the components of internal control (see AU Section 
 
319.07, Codification of Statements on Auditing Standards) and assess 
 
the level of control risk relevant to the assertions embodied in the classes 
 
of transactions, account balances, and disclosure components of the financial 
 
statements. Such controls include relevant EDP general and application 
 
controls. For those internal controls that have been properly designed 
 
and placed in operation, the auditor shall perform sufficient tests to 
 
support a low assessed level of control risk. See AU Section 319.45-.63 
 
of the Codification of Statements on Auditing Standards. Those internal 
 
controls that have not been properly designed or placed in operation and 
 
those internal controls that are found to be ineffective shall be reported 
 
in accordance with paragraph 7 of this Bulletin. 
 
(1) In obtaining an understanding of the components of internal 
 
control, particularly the risk assessment component, and assessing control 
 
risk, the auditor shall obtain an understanding of the process by which 
 
the agency identifies and evaluates weaknesses required to be reported 
 
under FMFIA and related agency implementing procedures. 
 
  
 
(2) The auditor shall compare material weaknesses disclosed during 
 
the audit with those material weaknesses reported in the agency's FMFIA 
 
report that relate to the financial statements of the entity under audit 
 
and document material weaknesses disclosed by audit that were not reported 
 
in the agency's FMFIA report. The auditor should consider whether the failure 
 
to detect and report material weaknesses constitutes a reportable condition 
 
or material weakness in the entity's internal control. 
 
 c. With respect to the internal control objective described in paragraph 
 
2.g. (3) of this Bulletin relating to performance measures, the auditor 
 
shall obtain an understanding of the components of internal control relating 
 
to the existence and completeness assertions relevant to the performance 
 
measures included in the Overview of the Reporting Entity. Those internal 
 
controls that have not been properly designed and placed in operation shall 
 
be reported in accordance with paragraph 7 of this Bulletin. The objective 
 
of gaining an understanding of internal control in this subparagraph is 
 
to report deficiencies in the design of internal control, rather than to 
 
plan the financial statement audit. 
 
 
 
d. With respect to compliance with applicable laws and regulations, 
 
the auditor shall perform tests of compliance with laws and regulations 
 
that could have a direct and material effect on the Principal Statements 
 
and Required Supplementary Stewardship Information, and any other laws, 
 
regulations, and governmentwide policies identified by OMB in Appendix 
 
C of this Bulletin.e. With respect to compliance with governmentwide policies contained 
 
in OMB Circular A-127, using the guidance in Appendix D, the auditor shall 
 
perform tests of compliance with Federal financial management systems requirements(2), 
 
applicable Federal accounting standards, and the SGL at the transaction 
 
level. This provision only applies to audits of entities listed in Appendices 
 
A and B. Circular A-127 requires the agency to establish and maintain a 
 
single, integrated financial management system that complies with characteristics 
 
stated therein, that include maintaining accounting data to permit reporting 
 
in accordance with Federal accounting standards, application of the SGL 
 
at the transaction level, and incorporation of the functional requirements 
 
issued by the Joint Financial Management Improvement Program (JFMIP) in 
 
its series Federal Financial Management Systems Requirements (FFMSR). 
 
As of the date of this Bulletin, the issuances in this series are:-- Framework for Federal Financial Management Systems, FFMSR-0, 
 
January 1995, 
 
--Core Financial System Requirements, FFMSR-1, September 1995, 
 
-- Personnel-Payroll System Requirements, FFMSR-2, May 1990, 
 
-- Travel System Requirements, FFMSR-3, January 1991, 
 
-- Seized/Forfeited Asset System Requirements, FFMSR-4, March 
 
1993, 
 
-- Direct Loan System Requirements, FFMSR-5, December 1993, 
 
-- Guaranteed Loan System Requirements, FFMSR-6, December 1993, 
 
-- Inventory System Requirements, FFMSR-7, June 1995, and 
 
-- Managerial Cost Accounting, FFMSR-8, February 1998.f. With respect to information accompanying the Principal Statements 
 
and Required Supplementary Stewardship Information, the auditor shall assess 
 
whether the information and manner of its presentation in the Overview 
 
of the Reporting Entity (or MD&A) and any other accompanying information 
 
is materially inconsistent with the information in the Principal Statements 
 
and Required Supplementary Stewardship Information.g. With respect to required supplementary information referred to in 
 
paragraph 2.a.(4) of this Bulletin, the auditor shall follow AU Sections 
 
551 and 558, Codification of Statements on Auditing Standards.h. The auditor shall obtain written representation from management as 
 
part of an audit conducted in accordance with this Bulletin. See AU Section 
 
333, "Management Representations," of the Codification of Statements 
 
on Auditing Standards. An illustrative management representation letter 
 
is provided in Appendix E.i. The auditor shall request entity management to send a letter of inquiry 
 
to those lawyers with whom management consulted concerning litigation, 
 
claims, and assessments. See AU Section 337, "Inquiry of a Client's Lawyer 
 
Concerning Litigation, Claims, and Assessments," of the Codification 
 
of Statements on Auditing Standards.(1) The letter of inquiry shall be sent to legal counsel no later than 
 
October 15 and shall include a request for an interim response to be effective 
 
no earlier than December 1, except as noted in paragraph 6.i.(3), and submitted 
 
to the auditor by December 15 following the end of the fiscal year for 
 
which the financial statements are prepared. In addition, the letter of 
 
inquiry shall include a request for an updated response to be effective 
 
no earlier than February 15 and submitted to the auditor by March 1 following 
 
the end of the fiscal year for which the financial statements are prepared. 
 
 
 
(2) The Inspector General shall submit to OMB (Deputy Controller, Office 
 
of Federal Financial Management), Department of the Treasury (Commissioner, 
 
Financial Management Service), and the General Accounting Office (Assistant 
 
Comptroller General, Accounting and Information Management Division) copies 
 
of the interim and updated legal responses described in paragraph 6.i.(1) 
 
by December 31 and March 10, respectively.(3) If the audit is completed prior to December 1, the legal response 
 
provided in connection with the audit may be used in place of the interim 
 
response described in paragraph 6.i.(1). In addition, an updated legal 
 
response to be effective no earlier than February 15 shall be provided. 
 
These legal responses shall be submitted in accordance with paragraph 6.i.(2). 
 
7. AUDIT REPORT. 
 
 
 
a. An audit report, or separate audit reports, on the Principal Statements 
 
and Required Supplementary Stewardship Information, internal control, and 
 
compliance shall be prepared at the completion of the audit. The audit 
 
report(s) shall be submitted to the agency head in sufficient time to enable 
 
the agency head to meet the due date for submitting the audited financial 
 
statement under GMRA, no later than March 1 following the end of the fiscal 
 
year for which the financial statements were prepared. The audit results 
 
shall be discussed with management as soon as practicable but, in any case, 
 
prior to issuance of the audit report. IGs are encouraged to work with 
 
CFOs to accelerate the preparation of financial statements, and to accelerate 
 
the completion of audits.b. The audit report(s) shall state that the audit was made in accordance 
 
with Government Auditing Standards and the provisions of this Bulletin.c. The audit report(s) shall include:(1) An opinion as to whether the reporting entity's Principal Statements 
 
and Required Supplementary Stewardship Information are fairly presented 
 
in all material respects in conformity with Federal accounting standards. 
 
See AU Section 623.05 of the Codification of Statements on Auditing 
 
Standards. 
 
  
 
(a) With respect to reporting on other accompanying information, which 
 
includes the information referred to in paragraph 2.a. (1) and (5) of this 
 
Bulletin, the auditor shall follow AU Section 551, Codification of Statements 
 
on Auditing Standards. 
 
 
 
(b) When required supplementary information referred to in paragraph 
 
2.a.(4) of this Bulletin is presented, the auditor shall follow AU Sections 
 
551 and 558, Codification of Statements on Auditing Standards.(c) If the financial statements are not prepared in accordance with 
 
Federal accounting standards, the auditor shall report the departure(s) 
 
from those standards and, if practicable, the effects of the departure(s) 
 
on assets, liabilities, and net position; net costs; changes in net position; 
 
budgetary resources; reconciliation of net costs to budgetary obligations; 
 
and, if applicable, custodial activity either directly in the auditor's 
 
report on the Principal Statements and Required Supplementary Stewardship 
 
Information or by reference in the auditor's report to an explanatory note 
 
in the Notes to Principal Statements, or Required Supplementary Stewardship 
 
Information, if applicable, prepared by management.(d) If the auditor disclaims an opinion, the report shall describe why 
 
the auditor was unable to conduct the audit in accordance with Government 
 
Auditing Standards and this Bulletin. If material weaknesses and other 
 
reportable conditions prevented the conduct of the audit in accordance 
 
with Government Auditing Standards and this Bulletin, such conditions 
 
shall be included in the report on internal control described in paragraph 
 
7.c. (2), along with recommendations for correcting the condition(s).(e) When there is a change in accounting principles, for example, changes 
 
to comply with SFFASs, the auditor's report on the Principal Statements 
 
and Required Supplementary Stewardship Information shall include an explanatory 
 
paragraph identifying the nature of the change and referring the reader 
 
to the note to the Principal Statements, or Required Supplementary Stewardship 
 
Information, where applicable, that discusses the change in detail. 
 
(2) A report on internal control(3), which 
 
shall at a minimum: 
 
  
 
(a) State that, with respect to the internal control objectives described 
 
in paragraph 2.g.(1) of this Bulletin, the auditor obtained an understanding 
 
of the design of internal controls, determined whether they have been placed 
 
in operation, assessed control risk, and performed tests of the reporting 
 
entity's internal controls. 
 
 
 
(b) State that, with respect to the internal control objective described 
 
in paragraph 2.g.(3) of this Bulletin, and relating to the performance 
 
measures included in the Overview of the Reporting Entity, the auditor 
 
obtained an understanding of the design of internal controls relating to 
 
the existence and completeness assertions and determined whether they have 
 
been placed in operation.(c) State whether or not the tests performed provided sufficient evidence 
 
to support an opinion on internal controls.(d) Describe reportable conditions and material weaknesses identified 
 
during the audit.(e) Identify those material weaknesses disclosed by audit that were 
 
not reported in the reporting entity's FMFIA report. 
 
(3) A report on the reporting entity's compliance with applicable laws, 
 
regulations, and governmentwide policy requirements.(4)  
 
(a) The auditor shall report noncompliance with laws and regulations 
 
disclosed by audit, except for those instances of noncompliance that, in 
 
the auditor's judgment, are clearly inconsequential. In meeting this requirement, 
 
the auditor shall list those laws and regulations that tests disclosed 
 
reportable instances of noncompliance. 
 
 
 
(b) With respect to laws and regulations tested for which the audit 
 
disclosed no reportable instances on noncompliance, the report shall state 
 
that the audit disclosed no reportable instances of noncompliance with 
 
these laws and regulations. A listing of these laws and regulations is 
 
not required.(c) For compliance with governmentwide policy requirements contained 
 
in OMB Circular A-127 and referred to in FFMIA, the auditor shall report 
 
whether the reporting entity's financial management systems substantially 
 
comply with Federal financial management systems requirements, Federal 
 
accounting standards, and the SGL at the transaction level. To meet this 
 
requirement, the auditor's report shall state the auditor's reporting requirement 
 
and that the auditor performed tests of compliance in accordance with the 
 
requirements of this Bulletin (see Appendix D). The audit report shall 
 
reflect instances in which the reporting entity's systems did not substantially 
 
comply with the three Federal financial management systems requirements, 
 
or state that the audit disclosed no instances in which the reporting entity's 
 
systems did not substantially comply with the three requirements. In addition, 
 
as required by FFMIA, where tests disclosed that the reporting entity's 
 
systems did not substantially comply with the three requirements, the auditor's 
 
report on compliance shall:(i) Identify the entity or organization responsible for the financial 
 
management systems that were found not to comply with the requirements. 
 
 
 
(ii) Include all facts pertaining to the noncompliance, including the 
 
nature and extent of the noncompliance, the primary reason or cause of 
 
the noncompliance, and any relevant comments from reporting entity management 
 
or employees responsible for the noncompliance.(iii) Provide recommended remedial actions and the time frames to implement 
 
such actions. 
 
(d) With respect to the objectives of tests of compliance generally, the 
 
auditor's report on compliance shall state whether or not providing an 
 
opinion on compliance was an objective of the audit and whether or not 
 
the tests performed provided sufficient evidence to support an opinion. 
 
d. In preparing the reports in paragraph 7.c., the auditor shall report 
 
the status of known but uncorrected material findings and recommendations 
 
from prior audits that affect the current audit objectives. See Chapter 
 
4, paragraphs 4.7, 4.10, 4.11 of Government Auditing Standards. 
 
 
 
e. The reporting entity shall provide comments on the auditor's findings 
 
and recommendations included in the audit report, including corrective 
 
actions taken or planned and comments on the status of corrective actions 
 
taken on prior findings. To the extent practical, these comments shall 
 
be included in the audit reports on internal control or report on compliance. 
 
If corrective actions are not necessary, an explanatory statement shall 
 
be included in the applicable audit report.f. Copies of the audit report shall be distributed to the head of the 
 
executive department or agency and subsequently included in the CFO's annual 
 
report or the agency's Accountability Report.8. MANAGEMENT LETTER. Conditions that are not required to be included 
 
in the audit report, but that the auditor considers necessary to communicate, 
 
should be separately communicated to management of the reporting entity 
 
in a management letter. If a management letter is issued, the auditor shall 
 
refer to that management letter in the auditor's report on internal control 
 
(see paragraph 5.28 of Government Auditing Standards).9. AGREED-UPON PROCEDURES: RETIREMENT, HEALTH, AND LIFE INSURANCE 
 
WITHHOLDINGS/CONTRIBUTIONS 
 
AND SUPPLEMENTAL SEMIANNUAL HEADCOUNT REPORT SUBMITTED TO THE 
 
OFFICE OF 
 
PERSONNEL MANAGEMENT (OPM). The agreed-upon procedures listed in Appendix 
 
H shall be applied separately for each Agency Payroll Office (APO) that 
 
services 30,000 or more employees per year for the agencies listed in Appendix 
 
A during the course of conducting audits in accordance with this Bulletin. 
 
Additionally, the agreed-upon procedures shall be applied each year to 
 
at least one APO per CFOs Act agency (listed in Appendix A). The period 
 
subject to the agreed-upon procedures shall be for the 12 months ended 
 
September 30 of each year. Reports on the application of these procedures 
 
shall be addressed and submitted to the Inspector General of OPM. Report 
 
copies shall be provided to OPM's CFO and Associate Director for Retirement 
 
and Insurance. These reports shall be submitted no later than December 
 
15 following the end of the fiscal year for which the financial statements 
 
are prepared. The provisions of this paragraph are subject to AU Section 
 
622, "Engagements to Apply Agreed-Upon Procedures to Specified Elements, 
 
Accounts, or Items of a Financial Statement," Codification of Statements 
 
on Auditing Standards.10. INSPECTOR GENERAL OVERSIGHT.a. IGs shall:(1) Ensure that audits are performed and audit reports completed 
 
in a timely manner and in accordance with the requirements of this Bulletin. 
 
This responsibility pertains to audits conducted directly by IG staff and 
 
audits conducted by independent auditors under contract. 
 
 
 
(2) Provide technical advice and liaison to agency officials and independent 
 
external auditors.(3) Obtain or make quality control reviews of audits made by independent 
 
external auditors and provide the results, when appropriate, to other interested 
 
organizations.(4) Monitor and report on management's progress in resolving audit findings 
 
related to audits made pursuant to this Bulletin, in accordance with the 
 
Inspector General Act of 1978, as amended, the provisions of OMB Circular 
 
A-50, "Audit Followup," and FFMIA. 
 
  
 
Table of Appendices 
 
 
 
 
 
Appendix A: Executive Departments and Agencies Required 
 
to Prepare Financial StatementsAppendix B: Components of Executive Departments and 
 
Agencies Required to Prepare Financial StatementsAppendix C: General LawsAppendix D: The Federal Financial Management Improvement 
 
Act of 1996 -- OMB Implementation Guidance for CFOs and IGsAppendix E: Illustrative Management Representation 
 
LetterAppendix F: Illustrative Auditor's Report on Internal 
 
ControlAppendix G: Illustrative Auditor's Report on Compliance 
 
with Laws and RegulationsAppendix H: Agreed-Upon Procedures: Retirement, Health, 
 
and Life Insurance Withholdings/Contributions and Supplemental Semiannual 
 
Headcount Report Submitted to the Office of Personnel ManagementAPPENDIX A 
 
 
 
 
 
 
 
EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO 
 
PREPARE FINANCIAL 
 
STATEMENTS 
 
 
 
 
 
Department of Agriculture 
 
Department of Commerce 
 
Department of Defense 
 
Department of Education 
 
Department of Energy 
 
Department of Health and Human Services 
 
Department of Housing and Urban Development 
 
Department of the Interior 
 
Department of Justice 
 
Department of Labor 
 
Department of State 
 
Department of Transportation 
 
Department of the Treasury 
 
Department of Veterans Affairs 
 
Agency for International Development 
 
Environmental Protection Agency 
 
Federal Emergency Management Agency 
 
General Services Administration 
 
National Aeronautics and Space Administration 
 
National Science Foundation 
 
Nuclear Regulatory Commission 
 
Office of Personnel Management 
 
Small Business Administration 
 
Social Security AdministrationAPPENDIX B 
 
 
 
 
 
 
 
COMPONENTS OF EXECUTIVE DEPARTMENTS AND AGENCIES 
 
REQUIRED TO 
 
PREPARE FINANCIAL STATEMENTS(5) 
 
 
 
 
 
**Department of Agriculture** 
 
Food and Nutrition Service 
 
Forest Service 
 
Rural Development Mission Area 
 
 
 
**Department of Defense** 
 
Department of Army General Funds 
 
Department of Navy General Funds 
 
Department of Air Force General Funds 
 
Military Retirement Trust Fund 
 
U.S. Army Corps of Engineers Civil Works Program 
 
Department of Army Working Capital Fund 
 
Department of Navy Working Capital Fund 
 
Department of Air Force Working Capital Fund 
 
Defense Finance and Accounting Service Working Capital Fund 
 
Defense Logistics Agency Working Capital Fund**Department of Health and Human Services** 
 
Health Care Financing Administration**Department of Labor** 
 
Unemployment Trust Fund**Department of Transportation** 
 
Federal Aviation Administration 
 
Highway Trust Fund**Department of the Treasury** 
 
Bureau of Alcohol, Tobacco, and Firearms 
 
Internal Revenue Service 
 
United States Customs Service**Office of Personnel Management** 
 
Civil Service Retirement and Disability Fund 
 
Federal Employees Health Benefits Program 
 
Federal Employees Life Insurance ProgramAPPENDIX C 
 
 
 
 
 
 
 
GENERAL LAWS 
 
 
 
 
 
Anti-Deficiency Act (codified as amended in 31 U.S.C. 1341, 1342, 1351, 
 
1517)Provisions Governing Claims of the United States Government as provided 
 
primarily in sections 3711-3720E of Title 31, United States Code (including 
 
provisions of the Debt Collection Improvement Act of 1996, Pub. L. No. 
 
104-134, 110 Stat. 1321-358, which also is codified in various sections 
 
of 5 U.S.C., 18 U.S.C., 26 U.S.C., 28 U.S.C., 31 U.S.C., 42 U.S.C.)Federal Credit Reform Act of 1990, Pub. L. No. 101-508, 104 Stat. 1388-610 
 
(codified in various sections of 2 U.S.C.)Pay and Allowance System for Civilian Employees as provided primarily 
 
in Chapters 51-59 of Title 5, United States CodePrompt Payment Act (codified as amended in 31 U.S.C. 3901-3907)APPENDIX D 
 
 
 
 
 
 
 
THE FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT ACT OF 
 
1996 
 
 
 
OMB IMPLEMENTATION GUIDANCE FOR CFOs and 
 
IGs 
 
 
 
 
 
IntroductionThe Federal Financial Management Improvement Act of 1996 (FFMIA), 31 
 
U.S.C. 3512, fundamentally does two things:establishes in statute certain financial management system requirements 
 
that are already established by Executive Branch policies, andestablishes new requirements for auditors to report on agency compliance 
 
with these basic requirements, and for agency heads and agency management 
 
to correct deficiencies within a certain time period. 
 
 This Act applies only to audits of the entities listed in Appendices 
 
A and B of OMB Bulletin 98-08. 
 
 
 
Substantive Statutory RequirementThe 1997 Omnibus Consolidated Appropriations Act includes Title VIII, 
 
the Federal Financial Management Improvement Act of 1996. Section 803(a) 
 
of this Act states:"In General -- Each agency shall implement and maintain financial management 
 
systems that comply substantially with Federal financial management systems 
 
requirements, applicable Federal accounting standards, and the United States 
 
Government Standard General Ledger (SGL) at the transaction level."These three requirements -- Federal financial management system requirements, 
 
applicable Federal accounting standards, and the SGL -- are already well-established 
 
in Executive Branch policy documents. These documents, which are described 
 
in more detail below, include: OMB Circulars (A-127, "Financial Management 
 
Systems" and A-134, "Financial Accounting Principles and Standards"), Joint 
 
Financial Management Improvement Program (JFMIP) documents (such as the 
 
Core System Requirements), and Treasury Department policies.Section 803 (a) of FFMIA does not establish any new financial system 
 
requirements.Other sections of FFMIA establish new procedural requirements. However, 
 
these new requirements follow the basic principles established in Federal 
 
audit policies:Section 803 (b)(1) requires that auditors report whether agency systems 
 
substantially comply with Federal financial management systems requirements; 
 
 
 
  
 
Section 803 (c)(1) requires that the head of each agency determine whether 
 
the agency's financial management systems comply with the Act, based on 
 
a review of the report on the applicable agencywide audited financial statement 
 
and any other information the head of the agency considers relevant and 
 
appropriate; 
 
 
 
  
 
Section 803 (c)(3) requires that, when the agency head disagrees with the 
 
auditor's findings,the Director of OMB shall review such determinations 
 
and provide a report on the findings to the appropriate committees of the 
 
Congress; 
 
 
 
  
 
Section 803 (c)(3) requires that when the agency head agrees with the auditor's 
 
findings of noncompliance, a remediation plan shall be developed, in consultation 
 
with OMB, that describes the resources and milestones for achieving compliance; 
 
and 
 
 
 
  
 
Section 804 (b) requires that the Inspector General (IG) report on agency 
 
progress in achieving compliance in the IG's semiannual report required 
 
by the IG Act, as amended. 
 
 In addition to these reporting requirements, both OMB and GAO have 
 
annual reporting requirements under the Act. More detailed information 
 
regarding agency responsibilities follows. 
 
 
 
Relationship to Section 4 of FMFIA (the Integrity Act)There is a close, if not overlapping, relationship between FFMIA and 
 
the Federal Managers' Financial Integrity Act (FMFIA). Since the acronyms 
 
are similar, this guidance refers to FMFIA as the Integrity Act. The Integrity 
 
Act requires that the agency head, on an annual basis no later than December 
 
31, provide an assurance statement with respect to agency management controls 
 
(Section 2) and agency compliance with financial management system requirements 
 
(Section 4). For the most part, in many agencies, the Integrity Act statement 
 
of assurance for Section 4 provides management's assertion of compliance 
 
with section 803(a) of FFMIA.Section 803, Implementation of FFMIASection 803 (a), cited above, states: "In General -- Each agency shall 
 
implement and maintain financial management systems that comply substantially 
 
with Federal financial management systems requirements, applicable Federal 
 
accounting standards, and the United States Government Standard General 
 
Ledger (SGL) at the transaction level."This section of the guidance more fully describes (1) Federal financial 
 
management systems requirements; (2) applicable Federal accounting standards; 
 
and (3) the SGL at the transaction level. In each section, information 
 
is provided on substantial compliance and types of indicators to be used 
 
in assessing whether an agency is in substantial compliance. The criteria 
 
are broad and flexible; yet, they provide a practical basis for measuring 
 
achievement in complying with the FFMIA requirements.**(1) Federal Financial Management Systems Requirements**Circular A-127 prescribes policies and standards for agencies to follow 
 
in developing, operating, evaluating, and reporting on financial management 
 
systems. In addition, Circular A-127 also incorporates by reference: Circular 
 
A-123, "Management Accountability and Control;" Circular A-130, "Management 
 
of Federal Information Resources;" other operating policies and related 
 
requirements prescribed by OMB; and Federal Financial Management Systems 
 
Requirements issued by JFMIP.The financial management systems subject to the requirements of FFMIA 
 
are included in the inventory of financial management systems subject to 
 
the requirements of Section 4 of the Integrity Act.Compliance with the financial management systems requirements of FFMIA 
 
applies to all financial management systems essential to meeting financial 
 
statement preparation and budgetary reporting requirements.An agency of the Federal Government is considered to be in substantial 
 
compliance with financial management system requirements if:Financial management systems meet Circular A-127 requirements which, for 
 
purposes of complying with this Act, call for systems to: support management's 
 
fiduciary role; support the legal, regulatory, and other special management 
 
requirements of the agency; support the budget execution functions; support 
 
fiscal management of program delivery and program decision-making; comply 
 
with internal and external reporting requirements, including, as necessary, 
 
the requirement for financial statements prepared in accordance with the 
 
form and content prescribed by OMB and reporting requirements prescribed 
 
by Treasury; and be monitored by agency staff to ensure the integrity of 
 
financial data. This is accomplished through a unified set of systems comprised 
 
of financial systems and financial portions of mixed systems. These systems 
 
may or may not be operated by the CFO's office. 
 
 
 
  
 
Financial management systems follow requirements published in JFMIP's Federal 
 
Financial Management System Requirements series which prescribe the functions 
 
that must be performed by systems to capture information for financial 
 
statement preparation. 
 
 
 
  
 
Compensating procedures are applied to financial management information 
 
produced by third parties, such as service bureaus, when it is determined 
 
that systems used by third parties to provide those services do not comply 
 
with the provisions of the FFMIA. 
 
 
 
  
 
Security over financial information is provided in accordance with Circular 
 
A-130, Appendix 3. 
 
 
 
  
 
Internal controls over financial management systems are designed properly 
 
and operating effectively. Internal controls are described in OMB Bulletin 
 
98-08. It is not expected that the scope of the auditor's work in this 
 
area would extend beyond the requirements of the Bulletin. 
 
 Indicators: 
 
Annual assurance statement issued pursuant to the Section 4 Integrity Act 
 
report does not reflect any material non-conformance related to financial 
 
management systems covered by FFMIA. 
 
 
 
  
 
Audit procedures performed for the purpose of obtaining evidence in support 
 
of the auditor's opinion on the financial statements did not disclose material 
 
weaknesses or noncompliance with legal or regulatory requirements of the 
 
agency.(6) 
 
 
 
  
 
Standard budget execution information is provided on a timely basis to 
 
OMB and Treasury in the manner requested and is consistent with budget 
 
execution information used internally within the agency. 
 
 
 
  
 
Agency senior management and program managers have access to timely financial 
 
information on the status of funds (commitments, reservation and obligations) 
 
by operating units and programs that allows analysis of data for decision-making. 
 
 
 
  
 
Funds control decisions are based on information provided from the agency's 
 
financial management systems. 
 
 
 
  
 
The agency core financial system, supported by other systems containing 
 
the detailed data summarized in the core financial system, is the source 
 
of information used in the preparation of the annual financial statements 
 
and other internal and external reporting requirements. Detailed information 
 
contained in these other systems also may be used as the source information 
 
for reporting where summarized information contained in the agency core 
 
system does not provide the details necessary to meet reporting requirements. 
 
 
 
  
 
The agency has a management control program that identifies and reports 
 
deficiencies in financial management systems, including deficiencies resulting 
 
in a lack of substantial compliance with the three requirements of FFMIA, 
 
and ensures such deficiencies are corrected. 
 
 **(2) Federal Accounting Standards** 
 
 
 
An agency of the Federal Government will be considered in substantial 
 
compliance with Federal accounting standards if the agency prepares audited 
 
financial statements in accordance with the hierarchy of Federal accounting 
 
standards included in paragraph 5 of OMB Bulletin 98-08. Substantial compliance 
 
does not require all transactions to be in full compliance with Federal 
 
accounting standards at the point of original entry, but that financial 
 
information used in the preparation of financial statements, based on such 
 
transactions, is adequately supported by detailed financial records (automated 
 
or manual).Indicators:An unqualified opinion on the agency's financial statements. For a qualified 
 
opinion, a review of the underlying reasons for the qualified opinion is 
 
needed to determine whether or not the agency is in substantial compliance 
 
with this requirement. In limited circumstances, a qualified opinion on 
 
the agency's financial statements may indicate substantial compliance with 
 
this requirement when it is solely due to reasons other than the agency's 
 
ability to prepare auditable financial statements. Further, a disclaimer 
 
of opinion may not indicate that there is a lack of substantial compliance 
 
with this requirement when it results from a material uncertainty, such 
 
as resolution of litigation or projecting future economic events. 
 
 
 
  
 
The audit disclosed no material weaknesses in internal controls that affect 
 
the agency's ability to prepare auditable financial statements and related 
 
disclosures.(7) 
 
 **(3) SGL at the Transaction Level** 
 
 
 
Implementing the SGL at the transaction level requires that the Core 
 
Financial System General Ledger Management Function is in full compliance 
 
with the SGL chart of accounts descriptions and posting rules; transactions 
 
from feeder systems are summarized and fed into the Core Financial System's 
 
General Ledger following SGL requirements through an interface (automated 
 
or manual); detail supporting the interface transactions can be traced 
 
back to the source transactions in the feeder systems; and the feeder systems 
 
process transactions consistent with SGL account descriptions and posting.An agency of the Federal Government will be considered in substantial 
 
compliance with the SGL at the transaction level requirement if the agency's 
 
classification of financial events for its financial statements and required 
 
financial information provided to the Department of the Treasury and OMB 
 
is consistent with the account descriptions and posting rules as approved 
 
by the SGL Board and published by the Treasury Department's Financial Management 
 
Service in the Treasury Financial Manual.Indicators:The agency's core financial system uses the SGL number to capture financial 
 
information, or the agency uses an alternative code (pseudo-code) following 
 
the same account descriptions and posting rules that are used by the SGL 
 
to capture financial information, and the information can be appropriately 
 
matched to SGL codes for reporting to OMB or Treasury and for preparing 
 
financial statements. The use of the SGL code in the feeder system is not 
 
necessary as long as the code definitions used to capture information are 
 
consistent with the SGL definitions. 
 
 
 
  
 
Systems must capture information using the same descriptions and posting 
 
rules as in the SGL. Detailed information captured in feeder systems can 
 
be summarized in the Core Financial System; however, information shall 
 
be captured and summarized so that it follows the SGL descriptions and 
 
posting rules and is captured at the level necessary to meet OMB or Treasury 
 
reporting requirements and for preparing financial statements. 
 
 
 
  
 
Transactions can be traced back to the source/point-of-entry in the feeder 
 
systems and to supporting information.Audit Considerations 
 
 
 
Based on the foregoing, the auditor shall use professional judgment 
 
in determining substantial compliance with the systems requirements of 
 
FFMIA. However, lack of substantial compliance with the requirements in 
 
any one or more of the three areas included in FFMIA -- Federal financial 
 
management system requirements, Federal accounting standards, and the SGL 
 
-- would result in lack of substantial compliance with FFMIA.Further, a lack of substantial compliance with any one or more of the 
 
indicators described herein would typically result in a lack of substantial 
 
compliance with one or more of the three areas described above and, thus, 
 
a lack of substantial compliance with the systems requirements of FFMIA. 
 
Judgment shall be used in determining a lack of substantial compliance 
 
with an indicator. For instance, if an auditor finds that a few budget 
 
execution reports were submitted late to OMB and contained minor inaccuracies, 
 
this may not result in a lack of substantial compliance with the indicator 
 
regarding standard budget execution information.APPENDIX E 
 
 
 
 
 
 
 
ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER(8) 
 
 
 
[Entity Letterhead] 
 
 
 
 
 
[Date of auditor's report][Name and title of head of audit organization] 
 
[Address of audit organization]Dear [name of head of audit organization]:This letter is in connection with your audits of the [entity's] Principal 
 
Statements and Required Supplementary Stewardship Information (hereinafter 
 
referred to as "financial statements") (list Principal Statements and Required 
 
Supplementary Stewardship Information) as of [end of year(s) covered by 
 
principal statements and required supplementary stewardship information 
 
and for the year(s) then ended] for the purposes of (1) expressing an opinion 
 
as to whether the principal statements and required supplementary stewardship 
 
information are presented fairly, in all material respects, in conformity 
 
with Federal accounting standards, and (2) reporting whether the agency's 
 
financial management systems substantially comply with Federal financial 
 
management systems requirements, applicable Federal accounting standards, 
 
and the U.S. Government Standard General Ledger at the transaction level 
 
as of [the end of the period(s) covered by the financial statements].We confirm, to the best of our knowledge and belief, the following representations 
 
made to you during your audits, that these representations are as of the 
 
date of your auditor's report, and pertain to the period [or periods] covered 
 
by the principal financial statements. [If comparative statements are 
 
presented the following sentence should be added: "These representations 
 
update the representations we provided in conjunction with your audit of 
 
the financial statements as of and for the year ended (state year)."]1. We are responsible for the fair presentation of the financial statements 
 
in conformity with Federal accounting standards [or, where applicable, 
 
for the fair presentation of the financial statements in conformity with 
 
generally accepted accounting principles].2. The financial statements are fairly presented in conformity with 
 
Federal accounting standards [or, where applicable, generally accepted 
 
accounting principles].3. We have made available to you, alla. financial records and related data, 
 
 
 
b. where applicable, minutes of meetings of the Board of Directors [or 
 
other similar bodies] or summaries of actions of recent meetings for which 
 
minutes have not been prepared, andc. communications from OMB concerning noncompliance with or deficiencies 
 
in financial reporting practices. 
 
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. The [entity] has satisfactory title to all owned assets, including 
 
stewardship property, plant, and equipment; such assets have no liens or 
 
encumbrances, nor have any assets been pledged.6. We have no plans or intentions that may materially affect the carrying 
 
value or classification of assets and liabilities.7. Guarantees under which the agency is contingently liable have been 
 
properly reported or disclosed.8. Related party transactions and related accounts receivable or payable, 
 
including assessments, loans, and guarantees have been properly recorded 
 
and disclosed.9. All intra-governmental transactions and activities have been appropriately 
 
recorded, reported, and disclosed.10. 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, orc. unasserted claims or assessments that are probable of assertion and 
 
that must be disclosed, that have not been disclosed. 
 
11. We have complied with all aspects of contractual agreements that would 
 
have a material effect on the financial statements in the event of noncompliance. 
 
 
 
12. No material events or transactions have occurred subsequent to [the 
 
date of latest audited financial statements] that have not been properly 
 
recorded in the financial statements and required supplementary stewardship 
 
information or disclosed in the notes thereto.13. There has been no material fraud (intentional misstatements or omissions 
 
of amounts or disclosures in financial statements and misappropriation 
 
of assets that could have a material affect on the financial statements) 
 
or any fraud involving management or employees who have significant roles 
 
in internal control. [Fraud meeting foregoing criteria should be described.]14. We are responsible for establishing and maintaining internal control.15. Pursuant to the Federal Managers Financial Integrity Act, we have 
 
assessed the effectiveness of [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 the financial 
 
statements and Required Supplementary Stewardship Information in accordance 
 
with Federal accounting standards, and the safeguarding of assets 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 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 the Office of Management and Budget 
 
(OMB) in Appendix C of OMB Bulletin 98-08; andc. 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. 
 
16. Those controls in place on September 30, XXXX [or date of latest audited 
 
financial statements] provided reasonable assurance that the foregoing 
 
objectives are met. 
 
 
 
If there are material weaknesses in internal control, the forgoing 
 
representation should be modified to read: "Those controls in place on 
 
September 30, XXXX, provided reasonable assurance that the foregoing objectives 
 
are met except for the effects of the material weaknesses discussed below 
 
or in the attachment," or a statement that "internal controls are 
 
not effective" or "do not meet the foregoing objectives."17. We are responsible for implementing and maintaining financial management 
 
systems that comply substantially with Federal financial management systems 
 
requirements contained in OMB Circular A-127, "Financial Management Systems," 
 
applicable Federal accounting standards, and the United States Government 
 
Standard General Ledger (SGL) at the transaction level.18. We have assessed the financial management systems to determine whether 
 
they comply substantially with these Federal financial management systems 
 
requirements. Our assessment was based on criteria established under OMB 
 
Circular A-127 and guidance issued by OMB and included in Appendix D of 
 
OMB Bulletin 98-08.19. The financial management systems complied substantially with Federal 
 
financial management systems requirements, applicable Federal accounting 
 
standards, and the SGL at the transaction level as of the [date of financial 
 
statements].[If the financial management systems did not substantially comply, 
 
the following paragraphs should be used instead:As of [date of financial statements], the entity's financial management 
 
systems do not comply substantially with the Federal financial management 
 
systems 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.This representation does not change the representation in paragraph 
 
2 of this letter.]20. We are responsible for [entity's] compliance with applicable laws 
 
and regulations.21. 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.22. We have disclosed to you all known instances of noncompliance with 
 
laws and regulations.[Signed by Agency Head] 
 
[Signed by Chief Financial Officer]APPENDIX F 
 
 
 
 
 
 
 
ILLUSTRATIVE AUDITOR'S REPORT ON INTERNAL 
 
CONTROL 
 
 
 
 
 
[Addressee] 
 
 
 
We have audited the Principal Statements and Required Supplementary 
 
Stewardship Information (hereinafter referred to as "financial statements") 
 
of [Name of Federal Agency] as of and for the year ended September 
 
30, XXXX, and have issued our report thereon dated _____________. We conducted 
 
our audit in accordance with generally accepted auditing standards; the 
 
standards applicable to financial audits contained in Government Auditing 
 
Standards, issued by the Comptroller General of the United States; 
 
and, Office of Management and Budget (OMB) Bulletin No. 98-08, "Audit Requirements 
 
for Federal Financial Statements."In planning and performing our audit, we considered [Name of Federal 
 
Agency]'s internal control over financial reporting by obtaining an 
 
understanding of the agency's internal controls, determined whether these 
 
internal controls had been placed in operation, assessed control risk, 
 
and performed tests of controls in order to determine our auditing procedures 
 
for the purpose of expressing our opinion on the financial statements and 
 
not to provide assurance on the internal control over financial reporting. 
 
Consequently, we do not provide an opinion on internal controls.(9)  
 
Our consideration of the internal control over financial reporting 
 
would not necessarily disclose all matters in the internal control over 
 
financial reporting that might be reportable conditions. Under standards 
 
issued by the American Institute of Certified Public Accountants, reportable 
 
conditions are matters coming to our attention relating to significant 
 
deficiencies in the design or operation of the internal control that, in 
 
our judgment, could adversely affect the agency's ability to record, process, 
 
summarize, and report financial data consistent with the assertions by 
 
management in the financial statements. Material weaknesses are reportable 
 
conditions in which the design or operation of one or more of the internal 
 
control components does not reduce to a relatively low level the risk that 
 
misstatements in amounts that would be material in relation to the financial 
 
statements being audited may occur and not be detected within a timely 
 
period by employees in the normal course of performing their assigned functions. 
 
However, we noted certain matters [discussed in the following paragraphs 
 
or accompanying schedule] involving the internal control and its operation 
 
that we consider to be reportable conditions [and material weaknesses].If none of the reportable conditions is believed to be a material 
 
weakness, the report should state the following: "However, none of the 
 
reportable conditions is believed to be a material weakness."If no reportable conditions were noted during the audit, the report 
 
should state the following: "However, we noted no matters involving the 
 
internal control and its operation that we considered to be material weaknesses 
 
as defined above."In addition, with respect to internal controls related to performance 
 
measures reported in [refer to section of financial statement or accountability 
 
report], we obtained an understanding of the design of significant 
 
internal controls relating to the existence and completeness assertions, 
 
as required by OMB Bulletin 98-08. Our procedures were not designed to 
 
provide assurance on internal control over reported performance measures, 
 
and, accordingly, we do not provide an opinion on such controls.If conditions came to the auditor's attention that in his or her 
 
judgment represent significant deficiencies in the design or operation 
 
of internal control over performance measures, which could adversely affect 
 
the agency's ability to collect, process, record, and summarize performance 
 
information and report performance measures in accordance with management's 
 
criteria, the following sentence should be added to the foregoing paragraph. 
 
"However, we noted certain significant deficiencies in internal control 
 
over reported performance measures [discussed in the following paragraphs 
 
or accompanying schedule] that, in our judgment, could adversely affect 
 
the agency's ability to collect, process, record, and summarize performance 
 
information and report performance measures in accordance with management's 
 
criteria."This report is intended for the information of the management of [Name 
 
of Federal Agency], OMB and Congress. However, this report is a matter 
 
of public record and its distribution is not limited.[Signature][Date]APPENDIX G 
 
 
 
 
 
 
 
ILLUSTRATIVE AUDITOR'S REPORT ON COMPLIANCE WITH LAWS 
 
AND REGULATIONS 
 
 
 
 
 
[Addressee]We have audited the Principal Statements and Required Supplementary 
 
Stewardship Information (hereinafter referred to as "financial statements") 
 
of [Name of Federal Agency] as of and for the year ended September 
 
30, XXXX, and have issued our report thereon dated ______________. We conducted 
 
our audit in accordance with: generally accepted auditing standards; the 
 
standards applicable to financial audits contained in Government Auditing 
 
Standards, issued by the Comptroller General of the United States; 
 
and, Office of Management and Budget (OMB) Bulletin No. 98-08, "Audit Requirements 
 
for Federal Financial Statements."The management of [Name of Federal Agency] is responsible for 
 
complying with laws and regulations applicable to the agency. As part of 
 
obtaining reasonable assurance about whether the agency's financial statements 
 
are free of material misstatement, we performed tests of its compliance 
 
with certain provisions of laws and regulations, noncompliance with which 
 
could have a direct and material effect on the determination of financial 
 
statement amounts and certain other laws and regulations specified in OMB 
 
Bulletin 98-08, including the requirements referred to in the Federal Financial 
 
Management Improvement Act (FFMIA) of 1996.The results of our tests of compliance with the laws and regulations 
 
described in the preceding paragraph exclusive of FFMIA(10) 
 
disclosed instances of noncompliance with the following laws and regulations 
 
that are required to be reported under Government Auditing Standards 
 
and OMB Bulletin 98-08, which are described below.Describe any instances of noncompliance required to be reported 
 
and list laws and regulations for which noncompliance was disclosed exclusive 
 
of FFMIA [or provide such information in an accompanying schedule] 
 
The results of our tests of compliance disclosed no instances of noncompliance 
 
with other laws and regulations discussed in the preceding paragraph exclusive 
 
of FFMIA that are required to be reported under Government Auditing 
 
Standards or OMB Bulletin 98-08. 
 
 
 
Under FFMIA, we are required to report whether the agency's financial 
 
management systems substantially comply with the Federal financial management 
 
systems requirements, Federal accounting standards, and the United States 
 
Government Standard General Ledger at the transaction level. To meet this 
 
requirement, we performed tests of compliance using the implementation 
 
guidance for FFMIA included in Appendix D of OMB Bulletin 98-08.The results of our tests disclosed no instances in which the agency's 
 
financial management systems did not substantially comply with the three 
 
requirements discussed in the preceding paragraph.[If the results of tests disclosed that the agency's systems did 
 
not substantially comply with the foregoing requirements, the preceding 
 
sentence should be replaced with the following:The results of our tests disclosed instances, described below 
 
(or described in an accompanying schedule), where the agency's financial 
 
management systems did not substantially comply with the three requirements 
 
discussed in the preceding paragraph.In addition, when tests disclosed that the agency's systems did not 
 
substantially comply with the foregoing requirements, the auditor's report 
 
on compliance or an accompanying schedule should provide the following 
 
information as required by FFMIA and paragraph 7.c.(3)(c) of OMB Bulletin 
 
98-08. 
 
 
 
1. The entity or organization responsible for the financial management 
 
systems that were found not to comply with the requirements.2. All facts pertaining to the noncompliance, including: (a) the 
 
nature and extent of the noncompliance, (b) the primary reason or cause 
 
of the noncompliance, and (c) any relevant comments from reporting entity 
 
management or employees responsible for the noncompliance.3. Recommended remedial actions and the time frames to implement 
 
such actions.]Providing an opinion on compliance with certain provisions of laws and 
 
regulations was not an objective of our audit and, accordingly, we do not 
 
express such an opinion.(11)This report is intended for the information of the management of [Name 
 
of Federal Agency], OMB, and Congress. However, this report is a matter 
 
of public record, and its distribution is not limited.[Signature][Date]APPENDIX H 
 
 
 
 
 
 
 
 
 
 
 
AGREED-UPON PROCEDURES: RETIREMENT, HEALTH, AND LIFE 
 
INSURANCE 
 
WITHHOLDINGS/CONTRIBUTIONS AND SUPPLEMENTAL SEMIANNUAL 
 
HEADCOUNT REPORT 
 
SUBMITTED TO THE OFFICE OF PERSONNEL MANAGEMENT 
 
 
 
 
 
Objective: To perform the procedures enumerated below to assist the 
 
Office of Personnel Management (OPM) in assessing the reasonableness of 
 
retirement, health, and life insurance withholdings/contributions and employee 
 
headcount data submitted by agencies. (Questions may be directed to OPM's 
 
Financial Policy Staff at (202) 606-0606.)Procedures: Gain an understanding of the Agency Payroll Office's (APO's) 
 
procedures for reconciling payroll registers to Form 2812, Report of Withholdings 
 
and Contributions for Health Benefits, Life Insurance and Retirement. Obtain 
 
the APO's most recent Supplemental Semiannual Headcount Report submitted 
 
to OPM and the summary of Form 2812 submissions and related payments to 
 
OPM for the current fiscal year. Randomly select two Form 2812s submitted 
 
for the current fiscal year, and also obtain the Form 2812 that coincides 
 
with the most recent Supplemental Semiannual Headcount Report. Obtain payroll 
 
registers or payroll data files for the periods covered by the Form 2812s 
 
selected.1. Perform the following procedures:a. Foot the payroll register or payroll data file that contains the 
 
payroll information associated with the three Form 2812s selected. 
 
 
 
b. Trace employee withholding information shown on the payroll register 
 
or derived from files footed in step 1.a. for retirement, health, and life 
 
insurance benefits (as adjusted for reconciling items) to the related amounts 
 
shown on the Form 2812s for the corresponding period.c. Obtain support for differences between amounts shown on the payroll 
 
register or derived from files footed in step 1.a. and amounts shown on 
 
the Form 2812s selected.d. Trace reconciling items to supporting documentation and verify agreement.e. Foot each Form 2812 selected. 
 
Report any differences or exceptions that are unsupported or unsubstantiated, 
 
or represent an error. To the extent practical, management's comments on 
 
the auditor's findings shall be included in the report. 
 
 
 
2. For the three pay periods selected, review the APO's reconciliation 
 
of the payroll data file to the general ledger accounts or, if such a reconciliation 
 
does not exist, perform the reconciliation. Report when the APO did not 
 
prepare the reconciliation. Also report any unsupported or unsubstantiated 
 
differences (i.e., gross rather than net) in the total payroll paid for 
 
the selected pay period and the amount recorded in the general ledger that 
 
exceeds 5% of total payroll. To the extent practical, management's comments 
 
on the auditor's findings shall be included in the report.3. From the payroll registers corresponding to the three Form 2812s 
 
selected for testing in step 1, randomly select a total of twenty-five 
 
individuals from the payroll registers or files footed in step 1.a. that 
 
have retirement, health, and life insurance and at least one optional life 
 
coverage. For step 3.d. only, randomly select additional individuals 
 
as necessary so that ten individuals are selected for each life insurance 
 
option (i.e., Options A, B, and C). For each individual selected, perform 
 
the following procedures:a. Verify that the base salary shown on the payroll registers agrees 
 
with approved amounts reflected on the employees' Personnel Action Form, 
 
Form 50 or 52. 
 
 
 
b. For retirement withholdings (contributions), verify that retirement 
 
withholdings for participants in the Civil Service Retirement System (CSRS) 
 
and Federal Employees Retirement System (FERS) are the amounts required 
 
by law.c. For health insurance withholdings (contributions), verify that the 
 
withholdings agree with the contribution rate or amount for coverage selected 
 
as documented in the employees' personnel file.d. For life insurance withholdings (contributions), verify that the 
 
contributions agree with the contribution rate (amount) for the coverage 
 
selected as documented in the employees' personnel file (or at the contribution 
 
rate or amount for basic coverage if no other option was selected). 
 
Report any differences or exceptions that are unsupported or unsubstantiated, 
 
or represent an error. To the extent practical, management's comments on 
 
the auditor's findings shall be included in the report. 
 
 
 
4. Randomly select a total of ten employees who do not have either health 
 
or life insurance withholdings from the payroll registers or related files 
 
footed in step 1.a. and verify from a review of personnel records that 
 
the employees elected to be excluded from health and/or life insurance 
 
coverage. Report any differences or exceptions that are unsupported or 
 
unsubstantiated, or represent an error. To the extent practical, management's 
 
comments on the auditor's findings shall be included in the report.5. Recalculate the headcount reflected on the Supplemental Semiannual 
 
Headcount Report selected for testing above as follows:a. Have APO personnel perform the payroll system queries that summarize 
 
detailed payroll data. 
 
 
 
b. Calculate the headcount by: (1) counting the number of employees 
 
listed on a payroll register page (estimate the number per page by counting 
 
the employees listed on several pages), (2) counting the number of pages 
 
in the payroll register, and (3) multiplying the number of employees by 
 
the number of pages, or count (using a computer audit routine) the number 
 
of employees on the payroll data file for the period.c. Compare the calculated headcount from step 5.b. with the summary 
 
information queried in step 5.a. and information shown on headcount reports.d. Report any differences (i.e., gross rather than net) greater than 
 
2% between the headcount reporting on the agency's Supplemental Semiannual 
 
Headcount Report and the calculated headcount from step 5.b. To the extent 
 
practical, management's comments on the auditor's findings shall be included 
 
in the report. 
 
6. For the three pay periods selected, determine the total number of employees 
 
enrolled in each retirement plan (CSRS and FERS) and the corresponding 
 
payroll base subject to the respective contribution rate, the total number 
 
of employees enrolled in each health insurance plan and plan options, and 
 
the total number of employees enrolled in each life insurance option and 
 
base plan and the corresponding total life insurance basic pay. To the 
 
extent practical, management's comments on the auditor's findings shall 
 
be included in the report. 
 
a. Calculate the total retirement employee withholdings and employer 
 
contributions for the three pay periods selected as follows: 
 
  
 
i. Multiply the CSRS and FERS payroll base by the withholding and 
 
employer contribution rates required by law. 
 
 
 
ii. Compare the calculated totals with related amounts shown on the 
 
Form 2812s. Report any variances (i.e., gross rather than net) between 
 
the calculated amounts and the amounts reported on the Form 2812s greater 
 
than 5%. 
 
b. Calculate the health insurance withholdings and employer contributions 
 
for the three pay periods selected as follows: 
 
  
 
i. Multiply the number of employees enrolled in each health insurance 
 
plan and plan option by the employee and employer premiums for the plan 
 
and option. 
 
 
 
ii. Sum the totals in step 6.b.i. and compare the result with the health 
 
insurance withholding and contribution amounts shown on the Form 2812s. 
 
Report any variances (i.e., gross rather than net) between the calculated 
 
amounts and the amounts reported on the Form 2812s greater than 5%. 
 
c. Calculate the basic life insurance employee withholdings and employer 
 
contributions for the three pay periods selected as follows: 
 
  
 
i. For withholdings: Add the product of 2000 times the number of 
 
employees with basic coverage to the total basic pay for all employees 
 
selected. This represents the estimated total basic life insurance coverage. 
 
Divide this total by 1,000 and multiply by $0.165 (for APOs with biweekly 
 
pay periods) or $0.3575 (for APOs with monthly pay periods). 
 
 
 
ii. Compare the result in step 6.c.i. to the withholdings for basic 
 
life coverage reported on the Form 2812. Report any difference (i.e., gross 
 
rather than net) between the estimate and the amount of withholdings reported 
 
on the Form 2812 greater than 5%.iii. For employer contributions: Divide the results of step 6.c.i. by 
 
one-half. This approximates employer contributions, which are one-half 
 
of employee withholdings.iv. Compare the result in step 6.c.iii. to the amount reported on the 
 
Form 2812. Report any differences (i.e., gross rather than net) between 
 
the estimate and the amount reported on the Form 2812 greater than 5%. 
 
d. Calculate the Option A and Option C coverage withholdings for the three 
 
pay periods selected as follows: 
 
  
 
i. If the APO can provide the number of employees, by age group, 
 
who elected Options A and C during the pay periods selected, perform the 
 
following procedures: 
 
  
 
(a) Multiply the number of employees in each age group times the 
 
appropriate rate for Option A or Option C, in accordance with the rates 
 
for age groups provided in the FEGLI Description and Certificate Handbook. 
 
Report any differences (i.e., gross rather than net) greater than 2% for 
 
each Option tested. 
 
 
 
(b) Contributions for Option B cannot be tested for reasonableness by 
 
these methods because of the number of variables involved in electing this 
 
option. 
 
7. For the three pay periods selected, compare the grand total of the total 
 
column on the Form 2812s with the actual amount transferred. Report any 
 
differences (i.e., gross rather than net) between the amounts reported 
 
on the Form 2812s and the amounts transferred greater than 1%. To the extent 
 
practical, management's comments on the auditor's findings shall be included 
 
in the report. 
 
  
 
Illustrative Independent Accountant's Report on the 
 
 
 
Application of Agreed-Upon Procedures 
 
 
 
 
 
To the Inspector General 
 
U.S. Office of Personnel Management:We have performed the procedures described below (or in the attachment), 
 
which were agreed to by the Inspector General, Chief Financial Officer, 
 
and the Associate Director for Retirement and Insurance of the U.S. Office 
 
of Personnel Management (OPM), solely to assist with respect to the employee 
 
withholdings and employer contributions reported on the Report of Withholdings 
 
and Contributions for Health Benefits, Life Insurance, and Retirement for 
 
the payroll periods ended [state dates] and Supplemental Semiannual 
 
Headcount Report as of [state date]. This engagement to apply agreed-upon-procedures 
 
was performed in accordance with the standards established by the American 
 
Institute of Certified Public Accountants. The sufficiency of the procedures 
 
is solely the responsibility of the Inspector General, Chief Financial 
 
Officer, and the Associate Director for Retirement and Insurance of OPM. 
 
Consequently, we make no representation regarding the sufficiency of the 
 
procedures described below either for the purpose for which this report 
 
has been requested or for any other purpose.Insert the following unless the procedures and findings are in an 
 
attachment.The procedures and the associated findings are as follows:[Insert procedures and findings]We were not engaged to, and did not, perform an audit, the objective 
 
of which would be the expression of an opinion on the withholdings and 
 
contributions for health benefits, life insurance, and retirement, and 
 
employee headcount of the [name of agency]. Accordingly, we do not 
 
express such an opinion. Had we performed additional procedures, other 
 
matters might have come to our attention that would have been reported 
 
to you.This report is intended solely for the use of the Inspector General, 
 
Chief Financial Officer, and the Associate Director for Retirement and 
 
Insurance of OPM and should not be used by those who have not agreed to 
 
the procedures and taken responsibility for the sufficiency of the procedures 
 
for their purposes.[Signature][Date]c: Chief Financial Officer of OPM 
 
Associate Director for Retirement and Insurance of OPM**Footnotes**: 
 
 
 
1. This list was included in OMB Bulletin 97-01. At the time of issuance 
 
of this Bulletin, OMB is considering modifying the list of statements that 
 
comprise the Principal Statements. Auditors shall refer to the most current 
 
version of OMB's Form and Content Bulletin to determine which statements 
 
shall be treated as Principal Statements for the fiscal year for which 
 
the financial statements were prepared.2. Federal financial management systems requirements to be tested do 
 
not include those contained in the Framework for Federal Financial Management 
 
Systems and Travel System Requirements. These systems requirements 
 
do not affect an agency's ability to prepare financial statements in accordance 
 
with Federal accounting standards.3. An illustrative auditor's report on internal control is provided 
 
in Appendix F. Use of this guidance is optional.4. An illustrative auditor's report on compliance with laws and regulations 
 
is provided in Appendix G. Use of this guidance is optional.5. The requirement for components to prepare financial statements may 
 
be satisfied by presenting the components separately in consolidating agencywide 
 
financial statements and conducting an audit, in accordance with this Bulletin, 
 
at the consolidating financial statement level.6. In very limited circumstances, reportable conditions that significantly 
 
impair an entity's ability to meet Federal financial management systems 
 
requirements (such as reportable conditions related to computer security 
 
over financial information covered by OMB Circular A-130, Appendix 3) may 
 
represent conditions reportable under FFMIA.7. In very limited circumstances, reportable conditions that significantly 
 
impair an entity's ability to meet Federal financial management systems 
 
requirements (such as reportable conditions related to computer security 
 
over financial information covered by OMB Circular A-130, Appendix 3) may 
 
represent conditions reportable under FFMIA.8. This illustrative management representation letter must be customized 
 
to the situation of the audited entity. Representations number 1-14 relate 
 
to the opinion on the financial statements and the required supplementary 
 
stewardship information; numbers 14-19 relate to management's assertion 
 
about the effectiveness of internal control; numbers 20-22 relate to management's 
 
assertion about the financial management systems' substantial compliance 
 
with Federal financial management system requirements; and numbers 23-25 
 
relate to compliance with laws and regulations. AU Section 333, "Management 
 
Representations," Codification of Statements on Auditing Standards, 
 
provides examples of additional representations that may be appropriate.9. If the objective is to express an opinion on the agency's internal 
 
controls over financial reporting, the auditor should follow Statement 
 
on Standards for Attestation Engagements No. 2, "Reporting on an Entity's 
 
Internal Control Over Financial Reporting," issued by the American Institute 
 
of Certified Public Accountants.10. FFMIA does not impose any compliance requirements; rather, it requires 
 
reporting on whether an agency's financial management systems substantially 
 
comply with the financial management systems requirements contained in 
 
governmentwide policies, e.g., OMB Circular A-127, "Financial Management 
 
Systems;" Statements of Federal Financial Accounting Standards; and the 
 
United States Government Standard General Ledger published by the Department 
 
of the Treasury. FFMIA imposes additional reporting requirements when tests 
 
disclose instances in which agency systems do not substantially comply 
 
with the foregoing requirements.11. If the objective is to express an opinion on the agency's compliance 
 
with laws and regulations, the auditor should follow Statement on Standards 
 
for Attestation Engagements No. 3, "Compliance Attestation," issued by 
 
the American Institute of Certified Public Accountants.The Budget
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