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Brought to you by the Council of the Inspectors General on Integrity and Efficiency
Federal Reports
Report Date
Agency Reviewed / Investigated
Report Title
Type
Location
Appalachian Regional Commission
Management Letter Report Financial Statement Audit - Fiscal Year 2022
This memorandum transmits the management letter prepared by Allmond & Company, LLC to address an internal control weakness over financial reporting identified during the audit that did not have a material effect on the financial statements.
Our objective for this report was to assess the extent to which the company has controls to manage, distribute, track, and retrieve high-security keys.We observed that high-security keys are broadly available to the public and can surface in online and brick-and-mortar marketplaces, contributing to security and safety risks. Senior officials told us the company has measures in place to largely mitigate serious risks, but the availability of these keys could still give bad actors an opportunity to disrupt train operations, causing unnecessary delays and costs.We further observed that high-security keys are publicly available in part because the company has not consistently implemented controls over the distribution, tracking, and retrieval of them. Senior officials agreed the company may reduce its risk by better safeguarding its high-security keys going forward.We provided several considerations for the company to address the report’s observations to include assessing the risks associated with keys currently in circulation and implementing controls to mitigate them to the extent practical. In addition, Amtrak may want to consider developing a key management policy that institutes new controls and establishing a centralized mechanism for tracking high-security keys, such as key management software.
The United States Capitol Police (USCP or the Department) Office of Inspector General (OIG) conducted an audit of the Department’s financial statements for the years ended September 30, 2022 and 2021.
In planning and performing our audit of the financial statements of the United States Capitol Police (USCP or the Department) as of and for the year ended September 30, 2022. We considered USCP’s internal control over financial reporting as a basis for designing audit procedures that are appropriate in circumstances for the purpose of expressing our opinion on the financial statements.
