National Flood Insurance Program's Management Letter for DHS' FY 2014 Financial Statements Audit (Redacted) [open pdf - 1MB]
From the Highlights: "The Federal Government has a fundamental responsibility to be an effective steward of taxpayers' dollars. Sound financial practices and related management operations, reliable financial systems, and effective internal control are essential for reliable, timely financial information that supports management decision making needed to achieve the Department of Homeland Security's (DHS) mission."
Department of Homeland Security, Office of Inspector General, Report No. OIG-15-52
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/