U.S. Department of State Fiscal Year 2020 Agency Financial Report

8 We considered the unremediated issues to be a significant deficiency within the scope of the FY 2020 financial statements audit. We have reported deficiencies in IT security controls as a significant deficiency in each audit since our audit of the Department’s FY 2009 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 that was included in the audit report on the Department’s FY 2019 financial statements, 11 we noted several issues that were related to internal control over financial reporting. The status of the FY 2019 internal control findings is summarized in Table 1. Table 1. Status of Prior Year Findings Control Deficiency FY 2020 Status FY 2019 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 Not Reported Significant Deficiency Financial Reporting Significant Deficiency Significant Deficiency 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 Ibid. 56 | U ni ted S tates D epartment of S tate 2020 A gency F inanci al R eport FINANCIAL SECTION | INDEPENDENT AUDITOR’S REPORT