December 15, 2014
Management Letter on the Western Federal Power System's Fiscal Year 2013 Financial Statement Audit
KPMG, LLP noted certain matters involving internal control and other operational matters during their audit of the Department of Energy's (Department) combined financial statements of the Western Federal Power System for fiscal year 2013. These matters are intended to improve the Department's internal controls or result in other operational efficiencies.
The management letter contains two new findings that were issued during the course of the Western Federal Power System's Fiscal Year 2013 Financial Statement Audit. Management generally concurred with and provided planned corrective actions for most of the recommendations listed in the management letter; management's comments are included in each finding.
Topic: Management & Administration