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Board Report: 2023-FMIC-B-003 March 6, 2023

Board of Governors of the Federal Reserve System Financial Statements as of and for the Years Ended December 31, 2022 and 2021, and Independent Auditors' Reports

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We contracted with an independent public accounting firm to audit the financial statements of the Board as of and for the years ended December 31, 2022 and 2021, and to audit the Board's internal control over financial reporting as of December 31, 2022. We reviewed and monitored the work of the firm to ensure compliance with applicable auditing standards and the contract.

In the firm's opinion, the financial statements present fairly, in all material respects, the financial position of the Board, and the Board maintained effective internal control over financial reporting.