Federal Reports

The Federal Managers’ Financial Integrity Act (FMFIA), P.L. 97-255, as well as the Office of Management and Budget’s (OMB) Circular No. A-123, Management Accountability and Control, establish specific requirements for management controls. Each agency head must establish controls to reasonably ensure that: (1) obligations and costs are in compliance with applicable laws; (2) funds, property and other assets are safeguarded against waste, loss, unauthorized use, or misappropriation; and (3) revenues and expenditures applicable to agency operations are properly recorded and accounted for in order to permit the preparation of reliable financial and statistical reports, as well as to maintain accountability over the assets. FMFIA further requires each executive agency head, based on an evaluation conducted in accordance with applicable guidelines, to prepare and submit a signed statement to the President disclosing whether the agency’s system of internal accounting and administrative control fully complies with requirements established in FMFIA.

Management Letter for the FY 2018 Financial Statement Audit

This report highlights persistent management and performance challenges that hamper the Department’s efforts to accomplish the homeland security mission efficiently and effectively. Although DHS does attempt to address some of its challenges, it is generally not a sustained effort. In order to efficiently and effectively fulfill its vital mission of protecting and securing our Nation, the Department must work cohesively to overcome these critical challenges.

Report on Internal Control

Report on Compliance with Laws and Regulations