| 11 |
No |
$0 |
$0 |
|
|
We recommend that DHS develop and implement monitoring controls to ensure Components properly apply allocation methodologies for the Statement of Net Cost.
|
| 13 |
No |
$0 |
$0 |
|
|
We recommend that DHS establish a process to ensure accounting for non-routine material transactions impacting the financial statements is appropriate.
|
| 14 |
No |
$0 |
$0 |
|
|
We recommend that USSS develop and implement policies and procedures over the review of journal entries
|
| 15 |
No |
$0 |
$0 |
|
|
We recommend that USSS establish new, or improve existing, policies, procedures, and related internal controls over the valuation of its pension liability to ensure: a. adequate understanding of the pension estimate; b. oversight of assumptions used in significant estimates is maintained and the validity of those assumptions is routinely evaluated; c. the annual pension checklist developed by USSS is completed; and d. the underlying census data is reviewed at least annually.
|
| 16 |
No |
$0 |
$0 |
|
|
We recommend that USSS provide sufficient training to personnel responsible for accounting related activities, including the processes resulting from the system transformation and the monitoring of obligations.
|
| 17 |
No |
$0 |
$0 |
|
|
We recommend that USSS design and implement controls over the preparation and review of accounting checklists.
|
| 18 |
No |
$0 |
$0 |
|
|
We recommend that USCG improve and reinforce existing policies, procedures, and related internal controls to ensure that: a. journal entries and manual adjusting entries are adequately researched, supported, and reviewed before and after recording in the general ledger; b. manual adjusting entries are recorded at the transaction level in the correct underlying general ledger systems in order to generate accurate beginning balances in each system; c. design and implement control procedures to ensure that assumptions are sufficiently reviewed on a timely basis with an appropriate level of precision, and that the results of these reviews are properly documented; and d. transactions are recorded to the accurate trading partner upon initiation; all intra-governmental balances are reconciled with trading partners; and differences are resolved in a timely manner.
|
| 19 |
No |
$0 |
$0 |
|
|
We recommend that FEMA develop specific controls over material accounting transactions that are not part of FEMA's routine business operations.
|
| 2 |
No |
$0 |
$0 |
|
|
We recommend that DHS consider the identified system deficiencies and prior system implementation challenges to ensure that improvements in ITGC and application controls are designed, implemented, and sustained in new systems.
|
| 23 |
No |
$0 |
$0 |
|
|
Risk assessments should be enhanced at both the headquarters level by DHS management, and individual Components annually, and updated during the year as needed. Examples of areas that should be analyzed and responded to accordingly to enhance the risk assessments include: procedures to expand fraud risk assessments to include processes with higher risk and a known deficiency in control design, implementation, and effectiveness throughout DHS.
|
| 3 |
No |
$0 |
$0 |
|
|
We recommend that DHS establish an effective internal control process to ensure that financial accounts and transactions that are susceptible to error due to IT systems functionality issues and inability to rely on application controls supported by deficient ITGCs are compensated for with manual controls until system deficiencies are remediated.
|
| 37 |
No |
$0 |
$0 |
|
|
We recommend that USSS design and implement controls over the capitalization thresholds established for property, plant, and equipment.
|
| 41 |
No |
$0 |
$0 |
|
|
We recommend that USCG design and implement real property inventory controls to ensure the completeness and existence of all real property assets.
|
| 41 |
No |
$0 |
$0 |
|
|
We recommend that USCG design and implement real property inventory controls to ensure the completeness and existence of all real property assets.
|
| 42 |
No |
$0 |
$0 |
|
|
We recommend that USCG reinforce controls over the timely recording of asset addition and retirement activity to ensure they operate effectively.
|
| 43 |
No |
$0 |
$0 |
|
|
We recommend that NPPD design and implement sufficient controls to properly record items that should be capitalized in a timely fashion.
|
| 46 |
No |
$0 |
$0 |
|
|
We recommend that CBP (related to refunds and drawbacks) continue implementing requirements of TFTEA, which will take full effect beginning on February 24, 2019.
|
| 48 |
No |
$0 |
$0 |
|
|
We recommend that CBP (related to refunds and drawbacks) revise current policies and procedures to ensure appropriate personnel review and approve all refunds prior to disbursement.
|
| 49 |
No |
$0 |
$0 |
|
|
We recommend that CBP (related to refunds and drawbacks) revise policies and procedures to ensure effective review of the interest calculation for refund disbursements.
|
| 51 |
No |
$0 |
$0 |
|
|
We recommend that CBP (related to seized property) improve the design of existing review controls over monthly seized property reports.
|
| 52 |
No |
$0 |
$0 |
|
|
We recommend that CBP (related to seized property) redesign and implement controls over the completeness and accuracy of the data used for reporting purposes.
|
| 53 |
No |
$0 |
$0 |
|
|
We recommend that CBP (related to seized property) redesign and implement controls, in coordination with ICE, to validate that weights and measures entered into the seized property system are complete and accurate.
|
| 54 |
No |
$0 |
$0 |
|
|
We recommend that FEMA implement a continuous quality assurance and grants monitoring process, including review of corrective actions resulting from procedures over obtaining, timely reviewing, and reconciling required quarterly grantee reports and procedures to create and track comprehensive lists of FEMA grants eligible for closeout.
|
| 56 |
No |
$0 |
$0 |
|
|
We recommend that DHS continue its corrective actions to address internal control deficiencies in order to ensure full compliance with FMFIA and its OMB Circular No. A-123 approved plan for FY 2019.
|
| 58 |
No |
$0 |
$0 |
|
|
We recommend that FEMA implement the recommendations in Comment II-F, Grants Management.
|
| 59 |
No |
$0 |
$0 |
|
|
We recommend that DHS reinforce existing policies and procedures through training to strengthen the implementation and effectiveness of preventative controls.
|
| 7 |
No |
$0 |
$0 |
|
|
We recommend that DHS define succession and contingency plans for key roles involved in internal control over financial reporting to mitigate risks due to employee turnover.
|
| 8 |
No |
$0 |
$0 |
|
|
We recommend that DHS improve the process for identification, analysis, and response to risks related to financial reporting.
|
| 9 |
No |
$0 |
$0 |
|
|
We recommend that DHS strengthen monitoring controls over remediating internal control deficiencies.
|
