KPMG LLP, under contract with DHS OIG, audited FEMA’s financial statements and internal control over financial reporting. The resulting management letter discusses 17 observations related to internal control for management’s consideration. The auditors identified internal control deficiencies in several processes, including personnel actions; ethics training requirements and filings; intergovernmental activity payments; Web Integrated Financial Management System; and the deobligation of undelivered orders. These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report.
Federal Emergency Management Agency's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit