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KPMG

  • Audit of Department of Homeland Security's Fiscal Year 2017 Conference Spending

    Executive Summary

    This report presents the results of KPMG LLP’s (KPMG) work conducted to address the performance audit objectives relative to the Audit of Department of Homeland Security’s Fiscal Year 2017 Conference Spending. KPMG performed the work during the period of September 18, 2017 to August 30, 2018, and our scope period for testing was October 1, 2016 through September 30, 2017. KPMG LLP (KPMG) found that DHS management has policies and procedures over conference spending and reporting, improvements are needed. KMPG made seven recommendations to improve conference spending reporting.

    Report Number
    OIG-19-39
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2019
  • Independent Auditors' Report on DHS' FY 2018 Financial Statements and Internal Control over Financial Reporting

    Executive Summary

    The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting. KPMG noted that the financial statements present fairly, in all material respects, DHS’ financial position as of September 30, 2018.

    KPMG issued an adverse opinion on DHS’ internal control over financial reporting of its financial statements as of September 30, 2018. The report identifies the following six significant deficiencies in internal control, the first two of which are considered material weaknesses, and four instances where DHS did not comply with laws and regulations.

    Report Number
    OIG-19-04
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2019
  • Management Directorate's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit

    Executive Summary

    KPMG, under contract with DHS OIG, audited the Management Directorate’s financial statements and internal control over financial reporting.  The resulting management letter discusses five observations related to internal control for management’s consideration.  These issues were related to journal entry review; financial system reconciliations; ineffective obligation analysis; contract expense approval, improper invoice posting; and intra-governmental payment and collection expense approval.  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.

    Report Number
    OIG-17-96
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • National Protection and Programs Directorate's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit

    Executive Summary

    KPMG, under contract with DHS OIG, audited the National Protection and Programs Directorate’s financial statements and internal control over financial reporting.  The resulting management letter discusses 14 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including revenue accrual, personnel actions, journal entry reviews, performance reviews, contract expense approvals, time keeping, and intra-governmental payment and collection expense approvals.  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.

    Report Number
    OIG-17-92
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • United States Coast Guard's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit

    Executive Summary

    KPMG, under contract with DHS OIG, audited the United States Coast Guard’s financial statements and internal control over financial reporting.  The resulting management letter discusses 12 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including financial disclosure reports; accounts receivable; civilian and military payroll; financial reporting process; and accounts payable accrual.  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.

    Report Number
    OIG-17-89
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • Management Letter for U.S Customs and Border Protection's Fiscal Year 2016 Consolidated Financial Statements Audit

    Executive Summary

    KPMG, under contract with DHS OIG, audited Customs and Border Protection’s (CBP) fiscal year (FY) 2016 consolidated financial statements.  The resulting management letter discusses 12 observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in a number of processes, including deobligation of undelivered orders, review of Federal Employee Compensation Act claims, and the seized and forfeited property inventory.  These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on U.S. Customs and Border Protection’s FY 2016 Consolidated Financial Statements, dated January 18, 2017, included in CBP’s FY 2016 Performance and Accountability Report.

    Report Number
    OIG-17-90
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Keywords
    Fiscal Year
    2017
  • Information Technology Management Letter for the Management Directorate Component of the FY 2016 Department of Homeland Security Financial Statement Audit

    Executive Summary

    Most of the deficiencies identified by the independent public accounting firm KPMG LLP were related to access controls and configuration management of the Management Directorate’s core financial systems.  The deficiencies collectively limited the Management Directorate’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that the Management Directorate make improvements to DHS’ financial management systems and associated information technology security program.

    Report Number
    OIG-17-88
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • United States Secret Service's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit

    Executive Summary

    KPMG LLP, under contract with DHS OIG, audited the United States Secret Service’s financial statements and internal control over financial.  The resulting management letter discusses four observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including financial reporting; time and attendance approval; invoice entry and disbursements; and confidential financial disclosure reporting.  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.

    Report Number
    OIG-17-87
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • Office of Financial Management's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit

    Executive Summary

    KPMG LLP, under contract with DHS OIG, audited the Office of Financial Management’s financial statements and internal control over financial reporting.  The resulting management letter discusses four observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies and the need for improvement in several processes including financial disclosure reviews; designation of intra-governmental transactions as non-acquisition; reconciliation of unfilled customer order and undelivered order balances; and inadequate review of closing package notes.  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 2015 Agency Financial Report.

    Report Number
    OIG-17-86
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • United States Citizenship and Immigration Services' Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit

    Executive Summary

    KPMG LLP, under contract with DHS OIG, audited USCIS’ financial statements and internal control over financial reporting.  The resulting management letter discusses four observations related to internal control for management’s consideration.  The auditors identified internal control deficiencies in several processes including monitoring and recording employee completion of the annual ethics and integrity training; review and approval of H1-B and L fraud fee journal entries; recording of property, plant, and equipment; and inaccurate and unsupported data in some systems.  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.

    Report Number
    OIG-17-84
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
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