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Federal Reports
Report Date
Agency Reviewed / Investigated
Report Title
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Department of Homeland Security
Federal Law Enforcement Training Centers' Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit
This final report documents the results of our audit of the effectiveness of selected Commerce bureaus unliquidated obligation (ULO) review policies and procedures developed since our OIG audit report issued on June 18, 2013, Monitoring of Obligation Balances Needs Strengthening (OIG-13-026-A). Our objective for this audit was to evaluate the effectiveness of each operating unit’s obligation and deobligation review policies and procedures implemented since the June 2013 audit report.