Independent Auditor's Report on the U.S. Department of State FY 2023 and FY 2022 Financial Statements

AUD-FM 24-07
    Report Contents

    Summary of Audit

    An independent external auditor, working on behalf of and under the direction of the Office of Inspector General, audited the U.S. Department of State’s (Department) annual financial statements as of, and for the years ended, September 30, 2023 and 2022. The external auditor found that the financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 2023 and 2022, and its net cost of operations, changes in net position, and budgetary resources for the years then ended, in accordance with accounting principles generally accepted in the United States of America.

    The external auditor found certain reportable deficiencies in internal control. Specifically, the external auditor found significant deficiencies in the internal control over property and equipment, validity and accuracy of unliquidated obligations, financial reporting, and information technology. The external auditor also found an instance of reportable noncompliance with laws, regulations, contracts, and grant agreements tested, specifically with the Prompt Payment Act.