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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 2/29/24 United States Oil Fund, LP 10-K 12/31/23 53:6.6M Toppan Merrill/FA2 |
Document/Exhibit Description Pages Size
1: 10-K Annual Report HTML 2.06M
2: EX-23.1 Consent of Expert or Counsel HTML 16K
7: EX-97.1 Clawback Policy re: Recovery of Erroneously HTML 35K
Awarded Compensation
3: EX-31.1 Certification -- §302 - SOA'02 HTML 22K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 22K
5: EX-32.1 Certification -- §906 - SOA'02 HTML 19K
6: EX-32.2 Certification -- §906 - SOA'02 HTML 19K
13: R1 Document And Entity Information HTML 87K
14: R2 Condensed Statements of Financial Condition HTML 93K
15: R3 Condensed Statements of Financial Condition HTML 23K
(Parenthetical)
16: R4 Condensed Schedule of Investments HTML 98K
17: R5 Condensed Schedule of Investments (Parenthetical) HTML 34K
18: R6 Condensed Statements of Operations HTML 84K
19: R7 Condensed Statements of Changes in Partners' HTML 39K
Capital
20: R8 Condensed Statements of Changes in Partners' HTML 21K
Capital (Parenthetical)
21: R9 Condensed Statements of Cash Flows HTML 86K
22: R10 Organization and Business HTML 31K
23: R11 Summary of Significant Accounting Policies HTML 28K
24: R12 Fees Paid by the Fund and Related Party HTML 23K
Transactions
25: R13 Contracts and Agreements HTML 43K
26: R14 Financial Instruments, Off-Balance Sheet Risks and HTML 45K
Contingencies
27: R15 Financial Highlights HTML 63K
28: R16 Quarterly Financial Data (Unaudited) HTML 68K
29: R17 Fair Value of Financial Instruments HTML 153K
30: R18 Subsequent Events HTML 19K
31: R19 Summary of Significant Accounting Policies HTML 56K
(Policies)
32: R20 Contracts and Agreements (Tables) HTML 31K
33: R21 Financial Highlights (Tables) HTML 62K
34: R22 Quarterly Financial Data (Tables) HTML 67K
35: R23 Fair Value of Financial Instruments (Tables) HTML 152K
36: R24 Organization and Business (Details) HTML 55K
37: R25 Summary of Significant Accounting Policies HTML 28K
(Details)
38: R26 Fees Paid by the Fund and Related Party HTML 33K
Transactions (Details)
39: R27 Contracts and Agreements (Details) HTML 49K
40: R28 Contracts and Agreements - Brokerage commission HTML 23K
(Details)
41: R29 Financial Instruments, Off-Balance Sheet Risks and HTML 38K
Contingencies (Details)
42: R30 Financial Highlights (Details) HTML 34K
43: R31 Quarterly Financial Data (Unaudited) (Detail) HTML 43K
44: R32 FAIR VALUE OF FINANCIAL INSTRUMENTS - Valuation of HTML 32K
USO's securities (Details)
45: R33 FAIR VALUE OF FINANCIAL INSTRUMENTS - Fair Value HTML 25K
of Derivative Instruments (Details)
46: R34 FAIR VALUE OF FINANCIAL INSTRUMENTS - Effect of HTML 34K
Derivative Instruments on the Condensed Statements
of Operations (Details)
47: R35 Pay vs Performance Disclosure HTML 30K
48: R36 Insider Trading Arrangements HTML 26K
50: XML IDEA XML File -- Filing Summary XML 87K
53: XML XBRL Instance -- uso-20231231x10k_htm XML 1.15M
49: EXCEL IDEA Workbook of Financial Report Info XLSX 89K
9: EX-101.CAL XBRL Calculations -- uso-20231231_cal XML 84K
10: EX-101.DEF XBRL Definitions -- uso-20231231_def XML 313K
11: EX-101.LAB XBRL Labels -- uso-20231231_lab XML 721K
12: EX-101.PRE XBRL Presentations -- uso-20231231_pre XML 547K
8: EX-101.SCH XBRL Schema -- uso-20231231 XSD 137K
51: JSON XBRL Instance as JSON Data -- MetaLinks 324± 468K
52: ZIP XBRL Zipped Folder -- 0001410578-24-000108-xbrl Zip 648K
Exhibit 31.2
Certification by Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
I, Stuart P. Crumbaugh, certify that:
1. | I have reviewed this Annual Report on Form 10-K of United States Oil Fund, LP; |
2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. | The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
(a) | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
(b) | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
(c) | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
(d) | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. | The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s Board of Directors (or persons performing the equivalent functions): |
(a) | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
(b) | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| | |
Date: February 29, 2024 | By | |
| Name: | |
| Title: | Chief Financial Officer |
| | United States Commodity Funds LLC, |
| | General Partner of United States Oil Fund, LP |
| This ‘10-K’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 2/29/24 | None on these Dates | ||
| For Period end: | 12/31/23 | |||
| List all Filings | ||||
As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 4/26/24 United States Oil Fund, LP 424B3 1:963K Olmedo Francis A/FA |