Audit of the United States Marshals Service Annual Financial Statements: Fiscal Year 2013 [open pdf - 635KB]
"This audit report contains the Annual Financial Statements of the United States Marshals Service (USMS) for the fiscal years (FY) ended September 30, 2013, and September 30, 2012. Under the direction of the Office of the Inspector General (OIG), KPMG LLP performed the USMS's audit in accordance with auditing standards generally accepted in the United States of America. Effective for FY 2013, auditing standards generally accepted in the United States of America use the term 'unmodified' opinion instead of 'unqualified' opinion. The definition of the two terms is substantially the same. An unmodified opinion means that the financial statements are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles. The FY 2013 audit resulted in an unmodified opinion on the financial statements. The FY 2012 financial statements audit was performed by Cotton & Company LLP and resulted in an unqualified opinion (OIG Audit Report No. 13-14)."
Department of Justice, Office of the Inspector General, Audit Report No. 14-11
U.S. Department of Justice: http://www.justice.gov/