Audit of the U.S. Department of Justice Annual Financial Statements Fiscal Year 2024

Continue to recruit and retain individuals with relevant financial management and/or accounting skills, train, as well as cross-train existing resources on financial management standards, concepts, policies, and procedures.

Enhance controls for the Department and the components to identify, analyze, and respond to risks and/or significant changes to operations and financial reporting processes.

Enhance controls for the Department and the components to monitor and evaluate the design and effectiveness of existing controls and enhance communication between the Department and components.

Enhance monitoring capabilities related to existing deficiencies to address existing design deficiencies and improve operating effectiveness of the related controls in a timely manner. Specifically, management should consider a baseline (current year) assessment and compare against management's design (future state) of the internal control system to address the objectives and risks of the Department.