Open Recommendations

We recommend that CBP Attract and deploy additional skilled resources and align them to financial reporting oversight roles.

We recommend that USSS establish new, or improve existing, policies, procedures, and related internal controls to ensure the adequate understanding and oversight of assumptions used in significant estimates is maintained by USSS management and continued appropriateness of those assumptions are routinely evaluated.

We recommend that USSS employ additional resources and design and implement policies and controls to track, monitor, and report the complete population of its not in evidence counterfeit note inventory, including any note processing backlog.

We recommend that DHS develop continuous monitoring and testing of IT general controls to identify weaknesses, assess the resulting risks created by any identified IT deficiencies, and respond to those risks through implementing compensating controls.

We recommend that NPPD involve financial management personnel in the procurement of contracts for NPPD's major IUS projects to ensure they are structured to facilitate isolation of costs between development, maintenance, and research and development (i.e., capitalizable vs. expensed), at an individual asset level, in order to enhance traceability of capital costs.

We recommend that NPPD design and implement controls to appropriately track asset activity at the transaction level and ensure the timely recording of asset additions, deletions, or other adjustments.

We recommend that NPPD attract and deploy additional skilled resources to support the control environment and provide the necessary financial reporting oversight.

We recommend that USSS design and implement controls and procedures to perform reconciliations between the PP&E subledger to the general ledger and reconcile all significant differences.

We recommend that USSS adhere to established inventory policies and procedures and design and implement controls to appropriately track asset activity at the transaction level and ensure the timely recording of asset additions, deletions, or other adjustments.

We recommend that DHS appropriately align knowledgeable resources to evaluate the roles of service organizations, assess controls at those service organizations, and identify and assess complimentary controls within the Components relying on those service organizations.

We recommend that USSS establish new, or improve current communication channels within the Administrative Operations Division and Financial Management Division to ensure sufficient review of personal and real property activity and balances, including equipment, IUS, land, buildings and other structures, and to verify costs are appropriate and reflect USSS's business operations during the fiscal year.

We recommend that USSS design and implement controls and processes to identify instances and criteria for asset impairment.

We recommend that USSS attract and deploy additional skilled resources within the Administrative Operations Division and Financial Management Division to support the control environment and provide the necessary financial reporting oversight.

We recommend that FEMA assign the responsibility for central oversight of grants management to one program office within FEMA.

Related to the Entry Process: We recommend that CBP fully implement the automated controls over single transaction bond processing.

Related to the Entry Process: We recommend that CBP develop policies and procedures that clearly identify risks, as well as controls to mitigate those risks for all trade functions transitioning to ACE.

Related to the Entry Process: We recommend that CBP provide training to all personnel on new policies to ensure consistent implementation at decentralized locations.

Related to Refunds and Drawbacks: We recommend that CBP continue with the scheduled implementation of drawback in ACE.

Related to Refunds and Drawbacks: We recommend that CBP continue to enhance the manual controls to detect or prevent excessive drawback claims, including after the implementation of TFTEA, as current claims will take several years to be processed through the drawback lifecycle.

Related to Refunds and Drawbacks: We recommend that CBP implement relevant provisions of TFTEA, which will take effect on February 24, 2018.

Related to Refunds and Drawbacks: We recommend that CBP implement policies and procedures to ensure supporting documentation related to accelerated filer status is maintained.

Related to Refunds and Drawbacks: We recommend that CBP Update and redistribute guidance to necessary personnel regarding the appropriate CBP directives to ensure consistent performance of controls across all locations.

We recommend that the Deputy Secretary, Department of Homeland Security establish a formal entity at the Department level to oversee component use of force activities. Once established, the responsible personnel at the Department level should work with the components to: a. establish minimal requirements for what each component should report as a use of force incident and develop a process to collect and report the accurate number of incidents; b. develop a formal mechanism by which components can share lessons learned regarding use of force policies, training, and oversight; c. collaborate with the components and conduct a review or study…

Work with the Chief Information Officer Officer to perform a risk assessment to determine which aspects of an insider threat program are applicable to other types of sensitive Board information and develop and implement an agency-wide insider threat strategy for sensitive but unclassified Board information, as appropriate.