39 CFR § 3050.41 - Treatment of additional financial reports.

---
identifier: "/us/cfr/t39/s3050.41"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "39 CFR § 3050.41 - Treatment of additional financial reports."
title_number: 39
title_name: "Postal Service"
section_number: "3050.41"
section_name: "Treatment of additional financial reports."
chapter_name: "POSTAL REGULATORY COMMISSION"
subchapter_number: "F"
subchapter_name: "PERIODIC REPORTING, ACCOUNTING PRACTICES, AND TAX RULES"
part_number: "3050"
part_name: "PERIODIC REPORTING"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "39 U.S.C. 503, 3651, 3652, 3653."
regulatory_source: "74 FR 20850, May 5, 2009, unless otherwise noted."
cfr_part: "3050"
---


# 3050.41 Treatment of additional financial reports.

(a) For purposes of the reports required by § 3050.40(a)(2), the Postal Service shall obtain an opinion from an independent auditor on whether the information listed in § 3050.40(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.