Opinion on the Reclassified Financial Statements
We have audited the accompanying Reclassified Financial Statements of the U.S. Postal Service, which comprises the Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Reconciliation Report -Reclassified Balance Sheet as of September 30, 2024, and the related GTAS Reconciliation Reports Reclassified Statement of Net Cost and Reclassified Statement of Operations and Changes in Net Position, for the year then ended (hereinafter referred to as the Reclassified Financial Statements) and accompanying Note 36. In our opinion, the Reclassified Financial Statements referred to above present fairly, in all material respects, the financial position of the Postal Service as of September 30, 2024, and its net costs and changes in net position for the year then ended in accordance with U.S. generally accepted accounting principles (GAAP).
Basis for Opinion
We conducted our audit in accordance with the standards applicable to financial audits contained in the United States (U.S.) Government Auditing Standards, issued by the Comptroller General of the U.S., and Office of Management and Budget (0MB) Bulletin Number 24-02, Audit Requirements for Federal Financial Statements. Our responsibilities under those standards are further described in the Auditor’s Responsibility section. We are required to be independent of the Postal Service and to meet our other ethical responsibilities in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence
