Audit of the Department of Homeland Security's FY 2025 Consolidated Financial Statements and Internal Control over Financial Reporting

The objective of this audit is to (1) report on the fairness of presentation of DHS' FY 2024 consolidated financial statements (balance sheet, statement of net cost, statement of changes in net position, statement of budgetary resources, and statement of custodial activity); (2) report on internal control over financial reporting; (3) perform tests of those controls to determine audit procedures, and report on weaknesses identified during the audit; and (4) perform tests of compliance with certain laws, regulations, and provisions of contracts or grant agreements and report on non-compliance which could have a material effect on the financial statements.