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The Office of Inspector General issued an audit of the internal controls over financial operations for the Single-Employer and Multiemployer Program Funds administered by the Pension Benefit Guaranty Corporation (PBGC).This report provides a more detailed discussion of the specifics underlying the adverse opinion on internal control over financial reporting reported in the internal control section of the combined Independent Auditor's Report dated November 13, 2015 (AUD-2016-2/FA-15-108-2).

The Office of Inspector General issued the audit of 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, 2015 and 2014 finding:• The financial statements were presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America.• PBGC did not have effective internal control over financial reporting and compliance with laws and regulations and its operations as of September 30, 2015, resulting