United States Marshals Service Annual Financial Statement Fiscal Year 2005, Commentary and Summary (Audit Report 06-09)

摘要

This audit report contains the Annual Financial Statement of the United States Marshals Service (USMS) for the fiscal years (FY) ended September 30, 2005, and September 30, 2004. The USMS received an unqualified opinion on its FY 2005 financial statements. An unqualified opinion means that the financial statements present fairly, in all material respects, the financial position and results of the entity's operations in conformity with generally accepted accounting principles in the United States. The USMS also received an unqualified opinion on its FY 2004 financial statements (OIG Report No. 05-13). For FY 2005, the auditors reported four reportable conditions, three of which were material weaknesses. The auditors reported a material weakness in the overall internal control environment. Specifically, improvements are needed in the control environment, risk assessment, control activities, information and communication, and monitoring of control activities and financial transactions. The second material weakness related to the management and recording of property, where deficiencies were noted in the USMSs control processes for acquiring, processing, and monitoring of capitalized real property transactions. The auditors also reported a third material weakness regarding improvements needed in the information system general and application control environments. Significant weaknesses were identified in the areas of segregation of duties, system software, and access controls.