---
kind: "section"
citation: "39 C.F.R. § 3050.41"
title: "39"
number: "3050.41"
heading: "Treatment of additional financial reports."
url: "https://uscodex.org/cfr/39/3050.41"
---

# §3050.41. Treatment of additional financial reports.

- (a) For purposes of the reports required by [§ 3050.40(a)(2)](/cfr/39/3050.40.md?p=a-2), the Postal Service shall obtain an opinion from an independent auditor on whether the information listed in [§ 3050.40(c)](/cfr/39/3050.40.md?p=c) is fairly stated in all material respects, either in relation to the basic financial statements as a whole or on a stand-alone basis.
- (b) **Supporting matter.** The Commission shall have access to the audit documentation and any other supporting matter of the Postal Service and its independent auditor in connection with any information submitted under [§ 3050.40](/cfr/39/3050.40.md).

## Notes

### Authority

Authority: 39 U.S.C. 503, 3651, 3652, 3653.

### Source

Source: 74 FR 20850, May 5, 2009, unless otherwise noted.