Management Directorate's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit [open pdf - 1MB]
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. During the fiscal year (FY) 2016 audit of DHS' consolidated financial statements and internal control over financial reporting, KPMG LLP [Klynveld Peat Marwick Goerdeler limited liability partnership] noted certain matters involving the Management Directorate's internal control and other operational matters."
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-96
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/