Management Letter for the FY 2014 DHS Financial Statements and Internal Control Over Financial Reporting Audit [open pdf - 1MB]
From the Highlights: "The Office of Inspector General contracted with the independent accounting firm KPMG LLP [Klynveld Peat Marwick Goerdeler limited liability partnership] to conduct an integrated audit of DHS' fiscal year 2014 consolidated financial statements and internal control over financial reporting. The Management Letter contains 101 observations related to internal controls and other operational matters for management's considerations. KPMG LLP noted deficiencies and needed improvements in certain processes. These deficiencies did not meet the criteria to be reported in the 'Independent Auditor's Report on DHS' FY 2014 Financial Statements and Internal Control over Financial Reporting', of November 14, 2014, included in DHS FY 2014 'Agency Financial Report'. Internal control deficiencies that meet the criteria were reported, as required, in the independent auditor's report."
Department of Homeland Security, Office of Inspector General, Report No. OIG-15-44
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/