United States Marshals Service Annual Financial Statement Fiscal Year 2002, Executive Summary (Audit Report 04-33)

摘要

This audit report contains the Annual Financial Statement of the United States Marshals Service (USMS) for the fiscal years ended September 30, 2003, and September 30, 2002. The USMS received an unqualified opinion on its FY 2003 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 2002 financial statements (OIG Report No. 03-26). For FY 2003, the auditors reported two reportable conditions, one of which was a material weakness. First, the auditors continued to report that improvements are needed in processes for timely preparation of financial reports. The USMS has financial management system weaknesses and inefficient business process controls that prevent reliable and timely preparation of financial reports. The auditors determined that for FY 2003 this reportable condition represented a material weakness in the USMS internal control structure. Second, the USMS needs to continue improving its general and application controls to ensure its systems continue to produce reliable financial and other sensitive data. Although USMS continued to make improvements in their information technology control environment, the auditors identified some areas where additional improvements are needed. The OIG is particularly concerned about the material weakness because of the risk that the USMS will not be able to meet the accelerated deadline required by the Office of Management and Budget (OMB) for FY 2004.