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Date Issued
Submitting OIG
Department of Homeland Security OIG
Other Participating OIGs
Department of Homeland Security OIG
Agencies Reviewed/Investigated
Department of Homeland Security
Report Number
OIG-24-06
Report Description

The attached report presents the results of an integrated audit of the Department of Homeland Security’s consolidated financial statements for fiscal years 2023 and 2022 and internal control over financial reporting as of September 30, 2023. This audit is required by the Chief Financial Officers Act of 1990, as amended by the Department of Homeland Security Financial Accountability Act (October 16, 2004).

Report Type
Audit
Agency Wide
Yes
Number of Recommendations
24
Questioned Costs
$0
Funds for Better Use
$0

Open Recommendations

This report has 9 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
5 No $0 $0

We recommend the DHS OCFO, in coordination with the OCIO, the OCISO, and component IT and financial management, develop, implement, and monitor internal manuals and corrective action plans. PTS

6 No $0 $0

We recommend that DHS perform an analysis to assess the risks of the migration to a new general ledger system, and implement processes and controls to ensure all necessary journal entries are completely recorded each period.

13 No $0 $0

We recommend that DHS enforce accountability of personnel responsible for performing controls over actuarially derived insurance liabilities.

15 No $0 $0

We recommend that DHS obtain additional resources to remediate known control deficiencies.

17 No $0 $0

We recommend that DHS communicate internally to establish and implement policies related to transfers and adjustments of seized and forfeited property.

18 No $0 $0

We recommend that DHS communicate externally to establish agreement with third parties that receive transfers requiring such parties to provide sufficient data elements to achieve DHS objectives.

19 No $0 $0

We recommend that DHS monitor the consistent implementation of policies to validate that they achieve DHS's objectives.

20 No $0 $0

We recommend that DHS develop and maintain a complete listing of temporary storage areas that hold seized and forfeited property.

21 No $0 $0

We recommend that DHS enforce consistent security measures at temporary storage areas that hold seized and forfeited property.

Department of Homeland Security OIG

United States