Management Letter for U.S. Customs and Border Protection's Fiscal Year 2016 Consolidated Financial Statements Audit [open pdf - 1MB]
From the Highlights: "U.S. Customs and Border Protection (CBP) prepares annual financial statements to demonstrate accountability to Congress and the public. We contracted with an independent accounting firm KPMG LLP [Klynveld Peat Marwick Goerdeler limited liability partnership] to audit CBP's fiscal year (FY) 2016 financial statements to express an opinion over the fairness of presentation of those statements. During the audit KPMG LLP noted certain matters involving CBP's internal control and other operational matters."
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-90
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/