Management Letter for the Department of Homeland Security's Fiscal Year 2016 Financial Statements Audit [open pdf - 3MB]
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 FY 2016 audits of DHS' consolidated financial statements and internal control over financial reporting, KPMG LLP noted certain matters involving internal control and other operational matters, which are presented in this report for management's consideration."
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-52
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/