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United States Government Accountability Office Washington, D.C. 20548 July 14, 2005_part1

Chính phủ Hoa Kỳ Trách nhiệm Văn phòng Washington, DC 20548 14 Tháng 7, 2005 Otto danh dự J. Wolff trưởng Tài chính Bộ Thương mại Johnnie danh dự E. Frazier Tổng Thanh tra Sở Thương mại Tiêu đề: Kiểm toán tài chính: Sở Năm tài chính Thương mại 2004 Thư Đại diện quản lý trên báo cáo tài chính của nó Như bạn đã biết, Bộ trưởng Tài chính, phối hợp với Giám đốc Văn phòng quản lý | Accountability Integrity Reliability United States Government Accountability Office Washington D.c. 20548 July 14 2005 The Honorable Otto J. Wolff Chief Financial Officer Department of Commerce The Honorable Johnnie E. Frazier Inspector General Department of Commerce Subject Financial Audit The Department of Commerce s Fiscal Year 2004 Management Representation Letter on Its Financial Statements As you know the Secretary of the Treasury in coordination with the Director of the Office of Management and Budget 0MB is required to annually prepare and submit audited financial statements of the U.S. government to the President and the Congress. We are required to audit these consolidated financial statements CFS and report on the results of our work.1 In connection with fulfilling our requirement to audit the fiscal year 2004 CFS we evaluated the Department of the Treasury s Treasury financial reporting procedures and related internal control over the process for compiling the CFS including the management representation letter provided US by Treasury and 0MB. Written representation letters from management required by U.S. generally accepted government auditing standards ordinarily confirm oral representations given to the auditor indicate and document the continuing appropriateness of those representations and reduce the possibility of a misunderstanding between management and the auditor. In our report which is included in the fiscal year 2004 Financial Report of the United States Government we reported a limitation on the scope of our work due to identified concerns with the adequacy of certain federal lrThe Government Management Reform Act of 1994 has required such reporting covering the executive branch of government beginning with financial statements prepared for fiscal year 1997. 31 u.s.c. 331 e . The federal government has elected to include certain financial information on the legislative and judicial branches in the CFS as well. 2The fiscal year 2004 Financial