United States Marshals Service Annual Financial Statement Fiscal Year 2004, Commentary and Summary (Audit Report 05-13)

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, 2004, and September 30, 2003. The USMS received an unqualified opinion on its FY 2004 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. The USMS also received an unqualified opinion on its FY 2003 financial statements (OIG Report No. 04 33). For FY 2004, the auditors reported four reportable conditions, two of which were material weaknesses. The auditors reported a material weakness in the segregation of duties in the financial systems environment. Specifically, inadequate segregation of duties was found within the USMS accounting system and with principal personnel in the Office of Finance. The auditors also reported a material weakness regarding improvements needed in the general and application control environments. Significant weaknesses were identified in the areas of segregation of duties, system software, access controls and service continuity.