National Flood Insurance Program's Management Letter for DHS' FY 2014 Financial Statements Audit (Redacted)

KPMG LLP reviewed National Flood Insurance Program’s internal control over financial reporting. The resulting management letter contains four observations related to internal controls and other operational matters for management’s consideration. KPMG LLP noted deficiencies and the need for improvements in certain National Flood Insurance Program (NFIP) processes. These deficiencies did not meet the criteria to be reported in the Independent Auditors’ Report on DHS’ FY 2014 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2014, included in DHS’ fiscal year (FY) 2014 Agency Financial Report. These observations are intended to improve internal control or result in other operating efficiencies.