The purpose of this financial audit is to conduct an integrated audit of DHS' consolidated financial statements for the year ending September 30, 2022, and internal control over financial reporting as of September 30, 2022. The Office of Management and Budget (OMB) Circular A-136 requires the audit reports to be submitted as part of the Agency Financial Report (AFR), which is due on November 15th of the fiscal year following the fiscal year that is being reported. The Department of Homeland Security (DHS or Department) Office of Inspector General (OIG) has contracted the services of an Independent Public Accounting (IPA) firm to serve as the principle auditor of the Department's consolidated financial statements. As the principle auditor, the contractor will perform the audit of the consolidated financial statements and perform procedures on the supplemental and other accompanying information included in the Agency Financial Report (AFR) as of and for the fiscal year (FY) ended September 30, 2022, and succeeding years, in accordance with Government Auditing Standards (GAS) issued by the Comptroller General of the United States, and subsequent revisions, and OMB Bulletin 21-04, Audit Requirements for Federal Financial Statements. The contractor shall also follow the GAO/PCIE Financial Audit Manual (FAM), and Government Accountability Office's (GAO) Federal Information System Controls Audit Manual (FISCAM).
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