Report on Internal Controls Related to the Pension Benefit Guaranty Corporation's Fiscal Year 2013 and 2012 Financial Statements Audit (AUD-2014-3 /FA-13-93-2), issued November 15 2013
Report on Internal Controls related to PBGC Fiscal Year 2013 and 2012. The Office of Inspector General contracted with CliftonLarsonAllen 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, 2013 and 2012. As part of that audit, CliftonLarsonAllen prepared this internal control report to provide more detailed discussions of the specifics underlying the material weaknesses and significant deficiency reported in the internal control section of the combined Independent Auditor's Report dated November 15, 2013 (AUD-2014-2/FA-13-93-1). PBGC's response to 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 weaknesses.