United States Citizenship and Immigration Services' Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit [open pdf - 925KB]
From the Highlights: "KPMG [Klynveld Peat Marwick Goerdeler] LLP [limited liability partnership], under contract with the DHS Office of Inspector General, audited the United States Citizenship and Immigration Services' (USCIS) financial statements and internal control over financial reporting for FY 2016. The resulting management letter contains four observations related to internal controls and other operational matters which are presented in this report for management's consideration. KPMG LLP noted internal control deficiencies in several processes including monitoring and recording employee completion of the annual ethics and integrity training; review and approval of H1-B and L fraud fee journal entries; recording of property, plant, and equipment; and inaccurate and unsupported data in some systems. These deficiencies are not considered significant and were not required to be reported in the 'Independent Auditors' Report on DHS' FY 2016 Financial Statements and Internal Control over Financial Reporting,' dated November 14, 2016, included in the DHS FY 2016 'Agency Financial Report.'"
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-84
Department of Homeland Security, Office of Inspector General: http://www.oig.dhs.gov/