Independent Auditor’s Report on USPS’s Fiscal Year 2022 Reclassified Financial Statements

We have audited the accompanying Reclassified Financial Statements of the Postal Service, which comprises the Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Reconciliation Report – Reclassified Balance Sheet as of September 30, 2022, 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 reclassified financial statements) and accompanying Note 38

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, 2022, and its net costs and changes in net position for the year then ended in accordance with U.S. generally accepted accounting principles (GAAP).

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