Independent Auditors' Report on DHS' FY 2019 Financial Statements and Internal Control Over Financial Reporting [open pdf - 1MB]
From the Document: "The 'Chief Financial Officers Act of 1990' (Public Law 101-576) and the 'Department Of Homeland Security Financial Accountability Act' (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security's (DHS) consolidated financial statements and internal control over financial reporting. [...] The independent public accounting firm KPMG LLP (KPMG) has issued an unmodified (clean) opinion on DHS' consolidated financial statements for fiscal years 2019 and 2018. KPMG noted that the financial statements present fairly, in all material respects, DHS' financial position as of September 30, 2019 and 2018. KPMG issued an adverse opinion on DHS' internal control over financial reporting as of September 30, 2019. KPMG identified material weaknesses in internal control in two areas and other significant deficiencies in three areas. KPMG also reported two instances of noncompliance with laws and regulations."
Department of Homeland Security, Office of Inspector General, Report No. OIG-20-03
Department of Homeland Security, Office of Inspector General: http://www.oig.dhs.gov/