KPMG LLP, under contract with DHS OIG, audited Federal Law Enforcement Training Centers’ financial statements and internal control over financial reporting. The resulting management letter discusses three observations related to internal control for management’s consideration. The auditors identified internal control deficiencies across multiple processes including financial system reconciliation; review and approval of intra-governmental payment and collection expenses; and improper allocation of gross costs on the Statement of Net Cost and footnote. These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report, dated November 13, 2016, included in the DHS FY 2016 Agency Financial Report.
- Executive SummaryReport NumberOIG-17-68Issue DateDocument FileDHS AgencyOversight AreaFiscal Year2017