TAILIEUCHUNG - Department of Homeland Security Office of Inspector General

The logframe should thus not be seen as simply a set of mechanistic procedures, but as an aid to thinking. The logframe must also be seen as a dynamic tool, which should be re-assessed and revised as the project itself develops and circumstances change. It should be used to provide structure and purpose to project planning and budgeting without being perceived as an inflexible and constraining blueprint. By bringing stakeholders together during the analysis phase, to discuss problems, objectives and strategies, the LFA encourages people to consider what are their own expectations, and how these might be achieved. By stating objectives clearly and setting them out in a ‘hierarchy of. | Department of Homeland Security Office of Inspector General Information Technology Management Letter for the FY 2009 Immigration Customs Enforcement Financial Integrated Audit OIG-10-87 May 2010 Office of Inspector General . Department of Homeland Security Washington DC 25028 Ệsè Homeland IpF Security May 18 2010 Preface The Department of Homeland Security DHS Office of Inspector General OIG was established by the Homeland Security Act of2002 Public Law 107-296 by amendment to the Inspector General Act of1978. This is one of a series of audit inspection and special reports prepared as part of our oversight responsibilities to promote economy efficiency and effectiveness within the department. This report presents the information technology IT management letter for the FY 2009 Immigration and Custom Enforcement ICE financial statement audit as of September 30 2009. It contains observations and recommendations related to information technology internal control that were summarized in the Independent Auditors Report dated December 18 2009 and presents the separate restricted distribution report mentioned in that report. The independent accounting firm KPMG LLP KPMG performed the audit procedures at ICE in support of the DHS FY 2009 financial statements and prepared this IT management letter. KPMG is responsible for the attached IT management letter dated April 1 2010 and the conclusions expressed in it. We do not express opinions on DHS financial statements or internal control or conclusion on compliance with laws and regulations. The recommendations herein have been developed to the best knowledge available to our office and have been discussed in draft with those responsible for implementation. We trust that this report will result in more effective efficient and economical operations. We express our appreciation to all of those who contributed to the preparation of this report. Frank Deffer Assistant Inspector General for Information Technology Audits KPMG LLP .

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