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Management Letter for the Audit of DHS' FY 2015 Financial Statements and Internal Control over Financial Reporting

Executive Summary

We contracted with the independent public accounting firm KPMG LLP (KPMG) to audit DHS’ fiscal year (FY) 2015 consolidated financial statements and internal control over financial reporting. KPMG expressed an unmodified (clean) opinion on the consolidated financial statements, and issued an adverse opinion on DHS’ internal control over financial reporting for FY 2015. The management letter contains 89 observations related to internal control and other operational matters for management’s consideration. KPMG noted deficiencies and the need for improvement in certain processes. These deficiencies did not meet the criteria to be reported in the Independent Auditors’ Report on DHS’ FY 2015 Financial Statements and Internal Control over Financial Reporting, dated November 13, 2015, included in the DHS FY 2015 Agency Financial Report.

Report Number
Issue Date
Document File
DHS Agency
Oversight Area
Fiscal Year