The basic structure of a formal letter: The rules might be arbitrary, but taken together they create a formula that produces clarity. When a letter follows all the rules, the reader doesn’t have to struggle to figure out where a piece of information might be, what action they should take next, or who sent it _ everything can be found in its place. Knowing the rules of letter writing is, in that sense, akin to knowing the rules of page layout or web design _ the format of the document should support and clarify the content.
The second version is clearer and thus preferable. Of course, there are exceptions to every rule. What if you are the head of the Global Finance Team? You may want to get your message across without calling excessive attention to the fact that the error was your team’s fault. The passive voice allows you to gloss over an unflattering point—but you should use it sparingly.