Pension Benefit Guaranty Corporation's FY 2016 Financial Statement Audit Management Letter Report

During the audit, our independent public accountant, CliftonLarsonAllen LLP, identified certain matters related to PBGC's internal control and operations that while significant were not of sufficient magnitude to impact the financial statement opinion and were not included in the report on internal control dated November 15, 2016 (AUD-2017-3/ FA-16-110-2). This management letter summarizes CliftonLarsonAllen's findings and recommendations regarding these matters and includes the status of prior years' management letter recommendations. PBGC management agreed with the recommendations and provided planned corrective actions and estimated completion dates.