PBGC - Office of Inspector General

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Fiscal Year 2022 Financial Statement Audit Management Letter Report (AUD-2023-07), issued January 13, 2023

We contracted with Ernst & Young LLP (EY), an independent certified public accounting firm, to perform the audit. This management letter summarizes EY’s findings and recommendations related to PBGC’s internal control deficiencies and other matters. The issues noted in this report are not significant; and, therefore, the deficiencies were not required to be reported in the Independent Auditor’s Report (AUD-2023-02) issued on November 15, 2022. In FY 2022 EY had issued nine new recommendations and closed five prior years' recommendations with the total of 16 open recommendation remaining at the end of FY 2022. EY will continue working with PBGC to resolve these recommendations.

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Pension Benefits Guarantee Corporation
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