The attached report presents the results of an integrated audit of the Department of Homeland Security’s (DHS’) consolidated financial statements for fiscal years 2021 and 2020 and internal control over financial reporting as of September 30, 2021. 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).
Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
12 | No | $0 | $0 | ||
We recommend that DHS (Drawbacks) continue to communicate the appropriate retention period to claimants and brokers; | |||||
13 | No | $0 | $0 | ||
We recommend that DHS (Seized and forfeited property) enhance existing controls, including communicating quality information and training individuals for key roles, to prevent and detect material errors in the seized property footnote. | |||||
15 | No | $0 | $0 | ||
We recommend that DHS enforce policies and procedures to use reliable data in accrual calculations. | |||||
17 | No | $0 | $0 | ||
We recommend that DHS implement controls to ensure all necessary journal entries are completely recorded each period. |