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

9 The weaknesses reported by OIG as a result of the FISMA audit are considered to be a significant deficiency within the scope of our financial statement audit. We have reported weaknesses in IT security controls as a significant deficiency in each audit since our audit of the Department’s FY 2009 consolidated financial statements. During the audit, we noted certain additional matters involving internal control over financial reporting that we will report to Department management in a separate letter. Status of Prior Year Findings In the Independent Auditor’s Report on Internal Control Over Financial Reporting included in the audit report on the Department’s FY 2018 consolidated financial statements, 11 we noted several issues that were related to internal control over financial reporting. The status of the FY 2018 internal control findings is summarized in Table 1. Table 1. Status of Prior Year Findings Control Deficiency FY 2019 Status FY 2018 Status Property and Equipment Significant Deficiency Significant Deficiency Budgetary Accounting Significant Deficiency Significant Deficiency Validity and Accuracy of Unliquidated Obligations Significant Deficiency Significant Deficiency Intragovernmental Revenue Significant Deficiency Not Reported Financial Reporting Significant Deficiency Not Reported Information Technology Significant Deficiency Significant Deficiency Department’s Response to Findings Department management has provided its response to our findings in a separate letter included in this report as Appendix A. We did not audit management’s response, and accordingly, we express no opinion on it. 11 OIG, Independent Auditor’s Report on the U.S. Department of State 2018 and 2017 Financial Statements (AUD-FM-19-03, November 2018). 2019 A gency F inancial R eport U nited S tates D epartment of S tate | 57 INDEPENDENT AUDITOR’S REPORT | FINANCIAL SECTION