Management Directorate's Management Letter for FY 2012 DHS Consolidated Financial Statements Audit [open pdf - 379KB]
From the Document: "Attached for your information is our final report, 'Management Directorate's Management Letter for FY 2012 DHS Consolidated Financial Statements Audit'. This report contains an observation related to an internal control deficiency that was not required to be reported in the 'Independent Auditors' Report on DHS' FY 2012 Financial Statements and Internal Control over Financial Reporting'. Internal control deficiencies that are considered significant deficiencies were reported, as required, in the 'Independent Auditors' Report', dated November 14, 2012, which was included in the DHS FY 2012 'Annual Financial Report'."
Department of Homeland Security, Office of Inspector General, Report No. OIG-13-68
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/