U.S. Department of State Fiscal Year 2019 Agency Financial Report

3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards and OMB Bulletin No. 19-03, we have also issued reports, dated January 17, 2020, on our consideration of the Department’s internal control over financial reporting and on our tests of the Department’s compliance with certain provisions of applicable laws, regulations, contracts, and grant agreements for the year ended September 30, 2019. The purpose of those reports is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on internal control over financial reporting or on compliance. Those reports are an integral part of an audit performed in accordance with Government Auditing Standards and OMB Bulletin No. 19-03 and should be considered in assessing the results of our audits. Alexandria, Virginia January 17, 2020 48 | U nited S tates D epartment of S tate 2019 A gency F inancial R eport FINANCIAL SECTION | INDEPENDENT AUDITOR’S REPORT