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. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget, Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.
Consistent with CDC guidance, most Office of Inspector General employees are currently serving the American people remotely. We are determined to keep interruptions to our operations to a minimum, and we appreciate your patience during this time.
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