Federal Emergency Management Agency's Management Letter for DHS' FY 2015 Financial Statements Audit [open pdf - 605KB]
From the Highlights: "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. KPMG LLP [Klynveld Peat Marwick Goerdeler, limited liability partnership], under contract with the DHS Office of Inspector General, audited the Federal Emergency Management Agency's financial statements and internal control over financial reporting for fiscal year (FY) 2015. The resulting management letter contains 13 observations related to internal control and other operational matters for management's consideration."
Department of Homeland Security, Office of Inspector General, Report No. OIG-16-72
Federal Depository Library Program Electronic Collection: https://permanent.fdlp.gov/