December 20, 2010
Management Letter on the Audit of the Department of Energy's Consolidated Financial Statements for Fiscal Year 2010
Attached is the subject letter prepared by KPMG LLP, our contract auditors. The letter contains 23 new findings (see letter, Exhibit A) and 4 repeat findings (see letter, Exhibit B) that were issued during the course of the Fiscal Year 2010 audit of the Department of Energy's (Department) Consolidated Financial Statements. Management generally concurred with and provided planned corrective actions for most of the recommendations listed in the Management Letter and management's comments are included in each finding. No Departmental position is required for the findings in this report. However, the recommendations are open and should be tracked in the Department's Audit Report Tracking System. We appreciate the cooperation of your staff during the review.