Exhibit II – Status of Prior Year Reportable Conditions

U.S. Department of Commerce
Independent Auditors' Report
Exhibit II – Status of Prior Year Reportable Conditions

Financial Management Systems Need Improvement

• Reported Issue: Weaknesses in general controls were identified in all six FISCAM review areas.
• Prior Year Recommendation: The Department should monitor bureau actions to ensure effective implementation of our recommendations.
• Fiscal Year 2005 Status: Reportable Condition (see comments in Exhibit I).