The Office of Inspector General contracted with Clifton Gunderson LLP, an independent certified public accounting firm, to audit the financial statements of the Single-Employer and Multiemployer Program Funds administered by the Pension Benefit Guaranty Corporation (PBGC) as of and for the years ended September 30, 2009 and 2008.  As part of that audit, Clifton Gunderson prepared this internal control report to provide more detailed discussions of the specifics underlying the significant deficiencies and material weakness reported in the internal control section of the combined Independent Auditor’s Report dated November 12, 2009 (AUD-2010-1/ FA-09-64-1).  PBGC’s response to a draft of this internal control report indicated management’s agreement with each recommendation and their commitment to addressing the recommendations contained in the report and to remediating the associated material weakness.