U.S. Citizenship and Immigration Services' Management Letter for FY 2012 DHS Consolidated Financial Statements Audit [open pdf - 524KB]
From the Document: "We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the 'fiscal year (FY) 2012 financial statements'). The objective of our audit was to express an opinion on the fair presentation of these financial statements. [...] The United States Citizenship and Immigration Services (USCIS) is a component of DHS. We noted certain matters, related to USCIS, that are summarized in the Table of Financial Management Comments on the following pages, involving internal control and other operational matters that are less severe than a material weakness or a significant deficiency, and consequently are reported separately to the Office of Inspector General (OIG) and USCIS management in this letter. These comments and recommendations, all of which have been discussed with the appropriate members of management, are intended to improve internal control or result in other operating efficiencies."
Department of Homeland Security, Office of Inspector General, Report No. OIG-13-57
Department of Homeland Security Office of Inspector General: https://www.oig.dhs.gov/