United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-07-19 monographic deposited born digital 36 p. GA 1.13:GAO-04-774 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-774 P0b002ee18039de79 f:d04774 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-04-774 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-774 GAO-04-774 Accounting procedures Auditing procedures Auditing standards Computer security Federal agency accounting systems Federal agency reorganization Financial management Financial management systems Financial records Financial statement audits Internal controls Reporting requirements Strategic information systems planning Systems compatibility Policies and procedures Systems integration Other Written Product A10979

When the Department of Homeland Security (DHS) began operations in March 2003, it faced the daunting task of bringing together 22 diverse agencies. This transformation poses significant management and leadership challenges, including integrating a myriad of redundant financial management systems and addressing the existing weaknesses in the inherited components, as well as newly identified weaknesses. This review was performed to (1) identify the financial management systems' weaknesses DHS inherited from the 22 component agencies, (2) assess DHS's progress in addressing those weaknesses, (3) identify plans DHS has to integrate its financial management systems, and (4) review whether the planned systems DHS is developing will meet the requirements of relevant financial management improvement laws. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-774/html/GAOREPORTS-GAO-04-774.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-774/pdf/GAOREPORTS-GAO-04-774.pdf GAO-04-774 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-774 Other Written Product GAO-04-774; Financial Management: Department of Homeland Security Faces Significant Financial Management Challenges; Accounting procedures Auditing procedures Auditing standards Computer security Federal agency accounting systems Federal agency reorganization Financial management Financial management systems Financial records Financial statement audits Internal controls Reporting requirements Strategic information systems planning Systems compatibility Policies and procedures Systems integration Title 31 Section 3512(c) 31 U.S.C. 3512(c) Volume 104 Page 2838 104 Stat. 2838 Volume 116 Page 2049 Volume 116 Page 2135 116 Stat. 2049 116 Stat. 2135 Public Law 104-208