KPMG LLP, under contract with DHS OIG, audited the S&T 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 in several processes including journal entry review processes; procurement and financial management system reconciliations; and intra-governmental payment and collection expense review and 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.
- Executive SummaryReport NumberOIG-17-82Issue DateDocument FileDHS AgencyOversight AreaFiscal Year2017