Management Letter for the Audit of the Bureau of Engraving and Printing’s Fiscal Years 2012nand 2011 Financial Statements. Audit Report.

摘要

In planning and performing our audit of the financial statements of the Bureau of Engraving and Printing (the Bureau), as of and for the year ended September 30, 2012, in accordance with auditing standards generally accepted in the United States of America; 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. 07-04, Audit Requirements for Federal Financial Statements, as amended, we considered the Bureau’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements but not for the purpose of expressing an opinion on the effectiveness of the Bureau’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Bureau’s internal control. During our audit, we noted certain matters involving internal control and other operational matters that are presented for your consideration in Appendix A. These comments and recommendations, all of which have been discussed with the appropriate members of management, are intended to improve internal control or result in other operating efficiencies. The Bureau’s responses to these comments and recommendations are included in Appendix A. We did not audit the Bureau’s responses and, accordingly, we do not express an opinion on them. Appendix B presents the status of the prior year management letter comments. In addition, we identified certain deficiencies in internal control over financial reporting that we consider collectively to be a significant deficiency, and communicated them in writing in Exhibit I to the Independent Auditors’ Report on Internal Control Over Financial Reporting to management and those charged with governance on December 14, 2012. Our audit procedures were designed primarily to enable us to form an opinion on the financial statements and, therefore may not bring to light all weaknesses in policies and procedures that may exist. We aim, however, to use our knowledge of the Bureau’s organization gained during our work to make comments and suggestions that we hope will be useful to you.