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 2004-07-08 monographic deposited born digital 16 p. GA 1.13:GAO-04-945T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-945T P0b002ee180373d95 f:d04945t DGPO 2010-08-12 2011-05-04 GAOREPORTS-GAO-04-945T machine generated eng fdlp REPORT GAOREPORTS-GAO-04-945T GAO-04-945T Accountability Accounting procedures Financial management Financial management systems Financial statement audits Internal controls Strategic planning Testimony A10877

The Homeland Security Act of 2002 brought together 22 agencies to create a new cabinet-level department focusing on reducing U.S. vulnerability to terrorist attacks, and minimizing damages and assisting in recovery from attacks that do occur. GAO has previously reported on the Department of Homeland Security's (DHS) financial management challenges and key elements necessary for reform. DHS continues to be faced with significant financial management challenges, including addressing existing internal control weaknesses and integrating redundant inherited financial management systems. Additionally, DHS is the largest entity in the federal government that is not subject to the Chief Financial Officers (CFO) Act of 1990 or the Federal Financial Management Improvement Act (FFMIA) of 1996. In light of these conditions, the Subcommittee asked GAO to testify on the financial management challenges facing DHS. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-945T/html/GAOREPORTS-GAO-04-945T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-945T/pdf/GAOREPORTS-GAO-04-945T.pdf GAO-04-945T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-945T Testimony GAO-04-945T; Department of Homeland Security: Financial Management Challenges; Accountability Accounting procedures Financial management Financial management systems Financial statement audits Internal controls Strategic planning Title 31 Section 3512(c) 31 U.S.C. 3512(c) Volume 104 Page 2838 104 Stat. 2838 Volume 110 Page 3009 110 Stat. 3009 Volume 116 Page 745 Volume 116 Page 2049 116 Stat. 745 116 Stat. 2049 Public Law 104-208