Financial Office

DHS support components do not have sufficient processes and procedures to address misconduct. Support Components provide resources, analysis, equipment, research, policy development, and other specific assistance to operational components. These deficiencies exist because no single office or entity

is responsible for managing and overseeing misconduct issues across support components. According to Government Accountability Office (GAO) guidance, it is important for agencies to establish organizational structure, assign responsibility, and delegate authority, so they can achieve their objectives. Support components need to improve their processes and procedures for addressing misconduct. Specifically, support components do not maintain comprehensive data about misconduct  allegations; refer misconduct allegations consistently to OIG; provide guidance for supervisors and investigators on handling misconduct; and manage misconduct allegations effectively.

DHS did not comply with IPERA because it did not meet one of the six IPERA requirements. Specifically, DHS did not meet its annual reduction targets for 2 of 14 programs. Additionally, we determined that DHS did not provide adequate oversight of the component’s improper testing and reporting.