Science and Technology Directorate's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit [open pdf - 935KB]
From the Highlights: "KPMG [Klynveld Peat Marwick Goerdeler] LLP [limited liability partnership], under contract with the DHS Office of Inspector General, audited the Science and Technology Directorate's financial statements and internal control over financial reporting for FY 2016. The resulting management letter contains three 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 journal entry review processes; procurement and financial management system reconciliations; and intra-governmental payment and collection expense review and approval. 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-17-82
Department of Homeland Security, Office of Inspector General: http://www.oig.dhs.gov/