UNITED STATES OFFICE OF PERSONNEL MANAGEMENT
Washington, DC 20415
Office of the November 13, 2017
Inspector General
Report No. 4A-CF-00-17-028
MEMORANDUM FOR KATHLEEN M. McGETTIGAN
Acting Director
FROM: NORBERT E. VINT
Acting Inspector General
SUBJECT: Audit of the U.S. Office of Personnel Management’s Fiscal Year 2017
Consolidated Financial Statements
This memorandum transmits Grant Thornton LLP’s (Grant Thornton) report on its financial
statement audit of the U.S. Office of Personnel Management’s (OPM) Fiscal Year 2017
Consolidated Financial Statements and the results of the Office of the Inspector General’s (OIG)
oversight of the audit and review of that report. OPM’s consolidated financial statements
include the Retirement Program, Health Benefits Program, Life Insurance Program, Revolving
Fund Programs (RF) and Salaries & Expenses funds (S&E).
Audit Reports on Financial Statements, Internal Controls and Compliance with
Laws and Regulations
The Chief Financial Officers (CFO) Act of 1990 (P.L. 101-576) requires OPM’s Inspector
General or an independent external auditor, as determined by the Inspector General, to audit the
agency’s financial statements in accordance with Government Auditing Standards (GAS) issued
by the Comptroller General of the United States. We contracted with the independent certified
public accounting firm Grant Thornton to audit OPM’s consolidated financial statements as of
September 30, 2017, and for the fiscal year then ended. The contract requires that the audit be
performed in accordance with generally accepted government auditing standards and the Office of
Management and Budget (OMB) Bulletin No. 17-03, Audit Requirements for Federal Financial
Statements.
Grant Thornton’s audit report for Fiscal Year 2017 includes opinions on the consolidated
financial statements and the individual statements for the three benefit programs. In addition,
Grant Thornton separately reported on internal controls and on compliance with laws and
regulations. In its audit of OPM, Grant Thornton found:
www.opm.gov Recruit, Retain, and Honor a Word Class Workforce to Serve the American People www.usajobs.gov
Kathleen M. McGettigan 2
The consolidated financial statements were fairly presented, in all material
respects, in conformity with U.S. generally accepted accounting principles.
Grant Thornton’s internal control report identified one material weakness in the
internal controls:
Information Systems Control Environment
A material weakness is a deficiency, or combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of
the Agency’s financial statements will not be prevented, or detected and
corrected, on a timely basis.
Grant Thornton’s internal control report did not identify any significant
deficiencies.
A significant deficiency is a deficiency, or a combination of deficiencies, in
internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Grant Thornton’s report identified instances of non-compliance with the Federal
Financial Management Improvement Act of 1996 (FFMIA), as described in the
material weakness, in which OPM’s financial management systems did not
substantially comply with the Federal financial management systems
requirements. The results of Grant Thornton’s test of FFMIA disclosed no
instances in which OPM’s financial management systems did not substantially
comply with applicable Federal accounting standards and the United States
Government Standard General Ledger at the transaction level.
OIG Evaluation of Grant Thornton’s Audit Performance
In connection with the audit contract, we reviewed Grant Thornton’s report and related
documentation and made inquiries of its representatives regarding the audit. To fulfill our
audit responsibilities under the CFO Act for ensuring the quality of the audit work performed,
we conducted a review of Grant Thornton’s audit of OPM’s Fiscal Year 2017 Consolidated
Financial Statements in accordance with GAS. Specifically, we:
provided oversight, technical advice, and liaison to Grant Thornton auditors;
ensured that audits and audit reports were completed timely and in accordance
with the requirements of Generally Accepted Government Auditing Standards
(GAGAS), OMB Bulletin 17-03, and other applicable professional auditing
standards;
documented oversight activities and monitored audit status;
Kathleen M. McGettigan 3
reviewed responses to audit reports and reported significant disagreements, if any,
to the audit follow-up official per OMB Circular No. A-50, Audit Follow-up;
coordinated issuance of the audit report; and
performed other procedures we deemed necessary.
Our review, as differentiated from an audit in accordance with GAGAS, was not intended
to enable us to express, and we do not express, opinions on OPM’s financial statements or
internal controls or on whether OPM’s financial management systems substantially
complied with the Federal Financial Management Improvement Act of 1996 or
conclusions on compliance with laws and regulations. Grant Thornton is responsible for
the attached auditor’s report dated November 13, 2017, and the conclusions expressed in
the reports. However, our review disclosed no instances where Grant Thornton did not
comply, in all material respects, with the generally accepted GAS.
In accordance with the OMB Circular A-50 and Public Law 103-355, all audit findings
must be resolved within six months of the date of this report. The OMB Circular also
requires that agency management officials provide a timely response to the final audit
report indicating whether they agree or disagree with the audit findings and
recommendations. When management is in agreement, the response should include
planned corrective actions and target dates for achieving them. If management disagrees,
the response must include the basis in fact, law or regulation for the disagreement.
To help ensure that the timeliness requirement for resolution is achieved, we ask that the
CFO coordinate with the OPM audit follow-up office, Internal Oversight and Compliance
(IOC), to provide their initial responses to us within 60 days from the date of this
memorandum. IOC should be copied on all final report responses. Subsequent resolution
activity for all audit findings should also be coordinated with IOC. The CFO should
provide periodic reports through IOC to us, no less frequently than each March and
September, detailing the status of corrective actions, including documentation to support
this activity, until all findings have been resolved.
In closing, we would like to thank OPM’s financial management staff for their
professionalism during Grant Thornton’s audit and our oversight of the financial
statement audit this year.
If you have any questions about Grant Thornton’s audit or our oversight, please contact
me at 606-1200, or you may have a member of your staff contact Michael R. Esser,
Assistant Inspector General for Audits, at .
cc: Dennis D. Coleman
Chief Financial Officer
Daniel K. Marella
Deputy Chief Financial Officer
Kathleen M. McGettigan 4
David A. Garcia
Chief Information Officer
Janet L. Barnes
Director, Internal Oversight and Compliance
Chief, Policy and Internal Control
Grant Thornton LLP
1000 Wilson Boulevard., 14th Floor
Arlington, VA 22209
T 703.847.7500
F 703.848.9580
www.GrantThornton.com
REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
Kathleen M. McGettigan, Acting Director
United States Office of Personnel Management
Norbert E. Vint, Acting Inspector General
United States Office of Personnel Management
Report on the financial statements
We have audited the accompanying consolidated and consolidating financial statements of the
United States Office of Personnel Management (OPM) (the “Agency”), which comprise the
consolidated and consolidating balance sheets as of September 30, 2017 and 2016, and the related
consolidated and consolidating statements of net cost and changes in net position, and the
combined and combining statements of budgetary resources for the years then ended, and the
related notes to the consolidated and consolidating financial statements (collectively, the
“financial statements”).
Management’s responsibility for the financial statements
Management is responsible for the preparation and fair presentation of these financial statements
in accordance with accounting principles generally accepted in the United States of America; this
includes the design, implementation, and maintenance of internal control relevant to the
preparation and fair presentation of financial statements that are free from material misstatement,
whether due to fraud or error.
Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audits. We
conducted our audits in accordance with auditing standards generally accepted in the United
States of America; the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States; and Office of Management and
Budget (OMB) Bulletin No. 17-03, Audit Requirements for Federal Financial Statements. Those
standards and OMB Bulletin No. 17-03 require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free from material misstatement.
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An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor considers
internal control relevant to the Agency’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not
for the purpose of expressing an opinion on the effectiveness of the Agency’s internal control.
Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness
of accounting policies used and the reasonableness of significant accounting estimates made by
management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of OPM as of September 30, 2017 and 2016, and its net cost, changes in
net position, and budgetary resources for the years then ended in accordance with accounting
principles generally accepted in the United States of America.
Other matters
Required supplementary information
Accounting principles generally accepted in the United States of America require that the
information in Management’s Discussion and Analysis (Section 1) and the combining schedule
of budgetary resources by major budgetary account be presented to supplement the basic
financial statements. Such information, although not a required part of the basic financial
statements, is required by the Federal Accounting Standards Advisory Board and OMB Circular
A-136, Financial Reporting Requirements, who consider it to be an essential part of financial reporting
for placing the basic financial statements in an appropriate operational, economic, or historical
context. This required supplementary information is the responsibility of management. We have
applied certain limited procedures to the required supplementary information in accordance with
auditing standards generally accepted in the United States of America. These limited procedures
consisted of inquiries of management about the methods of preparing the information and
comparing the information for consistency with management’s responses to our inquiries, the
basic financial statements, and other knowledge we obtained during our audit of the basic
financial statements. We do not express an opinion or provide any assurance on the information
because the limited procedures do not provide us with sufficient evidence to express an opinion
or provide any assurance.
Other information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a
whole. The Other Information (Section 3) is presented for purposes of additional analysis and is
not a required part of the basic financial statements. Such information has not been subjected to
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the auditing procedures applied in the audit of the basic financial statements, and accordingly, we
do not express an opinion or provide any assurance on it.
Other reporting required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report, dated November
13, 2017, on our consideration of the Agency’s internal control over financial reporting and on
our tests of its compliance with certain provisions of laws, regulations, contracts, grant
agreements and other matters. The purpose of that report is to describe the scope of our testing
of internal control over financial reporting and compliance and the results of that testing, and
not to provide an opinion on the effectiveness of the Agency’s internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards in considering the Agency’s internal control over financial
reporting and compliance.
Arlington, VA
November 13, 2017
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REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS 1000 Wilson Boulevard., 14th Floor
ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON Arlington, VA 22209
COMPLIANCE AND OTHER MATTERS REQUIRED BY GOVERNMENT T 703.847.7500
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AUDITING STANDARDS www.GrantThornton.com
Kathleen M. McGettigan, Acting Director
United States Office of Personnel Management
Norbert E. Vint, Acting Inspector General
United States Office of Personnel Management
We have audited, in accordance with auditing standards generally accepted in the United States
of America; the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States; and Office of Management and Budget
(OMB) Bulletin No. 17-03, Audit Requirements for Federal Financial Statements, the consolidated and
consolidating financial statements of the United States Office of Personnel Management (OPM)
(the “Agency”), which comprise the consolidated and consolidating balance sheet as of
September 30, 2017 and 2016, and the related consolidated and consolidating statements of net
cost, changes in net position, and the combined and combining statement of budgetary resources
for the year then ended, and the related notes to the consolidated and consolidating financial
statements (collectively, the “financial statements”), and have issued our report thereon dated
November 13, 2017.
Internal control over financial reporting
In planning and performing our audit of the financial statements, we considered the Agency’s
internal control over financial reporting (“internal control”) to design audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinion on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of internal
control. Accordingly, we do not express an opinion on the effectiveness of the Agency’s internal
control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements on a timely basis. A material weakness is a
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deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the Agency’s financial statements will not be prevented,
or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or significant deficiencies and therefore, material weaknesses or significant
deficiencies may exist that have not been identified. We did identify certain deficiencies in internal
control, described in the section titled Material Weakness – Information Systems Control
Environment below that we consider to be a material weakness in the Agency’s internal control.
Material Weakness – Information Systems Control Environment
In accordance with the Federal Managers’ Financial Integrity Act of 1982 and the requirements
of the OMB Circular A-123 Management's Responsibility for Enterprise Risk Management and Internal
Control, Agency management is responsible for establishing and maintaining internal controls to
achieve specific internal control objectives related to operations, reporting, and compliance. This
includes establishing information systems controls as management relies extensively on
information systems for the administration and processing of its programs, to both process and
account for their expenditures, as well as for financial reporting. Lack of internal controls over
these environments could compromise the reliability and integrity of the program’s data and
increases the risk of misstatements whether due to fraud or error.
Our internal control testing covered both general and application controls. General controls
encompass the security management program, access controls (physical and logical),
configuration management, segregation of duties, and service continuity or contingency planning.
General controls provide the foundation for the integrity of systems including applications and
the system software which make up the general support systems for an Agency’s major
applications. General controls, combined with application level controls, are critical to ensure
accurate and complete processing of transactions and integrity of stored data. Application
controls include controls over input, processing of data, and output of data as well as interface
and other user controls. These controls provide assurance over the completeness, accuracy, and
validity of data. Our audit included testing of OPM’s mainframe, networks, databases,
applications, and other supporting systems and was conducted at headquarters.
During Fiscal Year (FY) 2017, OPM made progress in strengthening controls over its information
systems to address the material weakness over its information system (IS) control environment
reported in FY 2016. However, our FY 2017 testing identified similar control issues in both
design and operation of key controls. We believe that, in many cases, these deficiencies continue
to exist because of one, or a combination, of the following:
Risk mitigation strategies and related control enhancements require additional time to be
fully implemented or to effectuate throughout the environment,
Lack of centralized or comprehensive policies and procedures,
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The design of enhanced or newly designed controls did not completely address risks and
recommendations provided over past audits, and
Oversight and governance was insufficient to enforce policies and address deficiencies.
The information system issues identified in FY 2017 remain consistent with prior years. We also
noted new deficiencies. The noted deficiencies in OPM’s IS control environment in the areas of
Security Management, Logical and Physical Access, and Configuration Management, in the
aggregate, are considered to be a Material Weakness.
Security Management
Appropriate security management controls provide reasonable assurance that the security of an
Agency’s IS control environment is effective. Such controls include, amongst others, security
management programs, periodic assessments and validation of risk, security control policies and
procedures, and security awareness training. We noted the following deficiencies during our
review of OPM’s security management controls:
System Security Plans, Risk Assessments, Security Assessment and Authorization
Packages and Information System Continuous Monitoring documentation were
incomplete,
OPM did not have a centralized process in place to maintain a complete and accurate
listing of systems and devices to be able to provide security oversight or risk mitigation
in the protection of its resources,
Instances of applications were not scanned during the first quarter of FY 2017 and in
July 2017,
OPM did not have a system in place to identify and generate a complete and accurate
listing of OPM contractors and their employment status,
Documentation of the periodic review of Plan of Action and Milestones (POA&Ms) did
not exist,
Several instances of known security weaknesses did not correspond to a POA&M,
OPM did not have a system in place to identify and generate a complete and accurate
listing of users with significant information systems responsibilities, and
Entity level policies and procedures are outdated and / or incomplete.
Without a comprehensive understanding of all devices, software and systems within OPM’s
boundaries, OPM is unable to provide comprehensive security oversight or risk mitigation in the
protection of its resources. Furthermore, without comprehensive tracking of vulnerabilities or
known system weaknesses, OPM is unable to determine whether they have been remediated
within a timely manner. This increases the risk of systems being compromised and may result in
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the unauthorized use, modification, or disclosure of data. Further, the lack of insight into the
presence of similar or aging vulnerabilities throughout all systems and devices connected to the
network increases the risk of unauthorized access to sensitive information or system resources.
Logical and Physical Access
Access controls limit or detect inappropriate access to computer resources, protecting them from
unauthorized modification, loss, and disclosure. Such controls include both logical and physical
access controls. Logical access controls require users to authenticate themselves while limiting
the files and other resources that authenticated users can access and actions they can execute.
Physical access controls involve restricting physical access to computer resources and protecting
them from intentional or unintentional loss or impairment. We noted the following deficiencies
during our review of OPM’s logical and physical access to controls:
OPM did not comply with their policies regarding the periodic recertification of the
appropriateness of user access,
Users are not appropriately provisioned and de-provisioned access from OPM’s
information systems and the data center,
Six of the six financial applications assessed were not compliant with OMB-M-11-11
Continued Implementation of Homeland Security Presidential Directive (HSPD) 12 Policy for a
Common Identification Standard for Federal Employees and Contractors or Personal Identity
Verification (PIV) and OPM policy which requires the two-factor authentication,
Active Directory password settings were not compliant with OPM policy,
OPM could not provide a system generated listing of all users who have access to
systems,
System roles and associated responsibilities or functions, including the identification of
incompatible role assignments were not documented,
Security events were not reviewed in a timely manner, and
A comprehensive review of audit logs was not performed.
By not obtaining authorization for new hires and reassignments there is a risk that individuals are
provided access to functions or data that is not required to perform their job responsibilities.
This could allow for erroneous data entry or data changes. Further, by not removing access in a
timely fashion, a terminated individual may be able to access systems or data. Finally, users who
have the ability to perform functions outside of their job responsibilities or execute key processes
or transactions from initiation to completion, increases the risk of inaccurate, invalid and/or
unauthorized transactions being processed by the system. Therefore, there is a risk of
unauthorized access to financially relevant transactions or data.
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Configuration Management
Appropriate configuration management controls provide reasonable assurance that changes to
information system resources are authorized, and systems are configured and operated securely
and as intended. Such controls include, amongst others, effective configuration management
policies, plans, and procedures; proper authorization, testing, approval, and tracking of all
configuration changes; and routine monitoring of the systems configuration. We noted the
following deficiencies during our review of OPM’s configuration management controls:
OPM had not developed comprehensive configuration management policies and
procedures governing changes that is formally approved and disseminated to OPM
personnel,
OPM did not have the ability to generate a complete and accurate listing of modifications
made to configuration items to systems,
OPM did not maintain a security configuration checklist for platforms,
One instance of patches were not applied in a timely manner, and
Two instances of anti-virus were not configured or reported during the audit period.
Without formalized and comprehensive configuration management policies and procedures, the
risk of having incomplete and / or inaccurate review and approval processes, audit trails of
configuration changes, and configuration management documentation increases, which may in
turn increase the risk that unauthorized or erroneous changes to OPM’s information systems
environment may be introduced without detection by system owners. Furthermore, well
established configuration management controls prevent unauthorized changes to financial
applications and provide reasonable assurance that systems are configured and operating securely
and as intended. Included in these configuration management controls is the ability to
systematically track all changes, including patches migrated or applied to the production
environment. The issue noted above presents a risk that unauthorized or erroneous changes
could be introduced without detection by system owners.
Recommendations
We recommend that the Office of the Chief Information Officer (OCIO), in coordination with
system owners, enforce and monitor the implementation of corrective actions to:
Security Management
Review, update and approve policies and procedures in accordance with frequencies
prescribed by OPM policy,
Implement processes to update the FISMA inventory listing to include interconnections,
and review the FISMA inventory listing on a periodic basis for completeness and
accuracy,
Implement processes to associate software and hardware assets to system boundaries,
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Implement backup procedures to ensure continuous security scans over web
applications,
Implement a system or control that tracks the employment status of OPM contractors,
Assign specific individuals with overseeing and monitoring POA&Ms to ensure security
weaknesses correspond to a POA&M so that they are addressed in a timely manner,
Establish a means of developing a complete and accurate listing of users with Significant
Information System Responsibilities that are required to complete role-based training,
and
Continue to follow its project management plan to review and approve newly prepared
policies so that the policies can be disseminated to stakeholders.
Logical and Physical Access
Perform a comprehensive periodic review of the appropriateness of personnel with
access to systems,
Implement physical security access reviews to ensure access to the data center is limited
to personnel that require access based on their job responsibilities,
Implement two-factor authentication for applications,
Document access rights to systems to include roles, role descriptions, and privileges or
activities associated with each role and role or activity assignments that may cause a
segregation of duties conflict,
Ensure policies and procedures governing the provisioning and de-provisioning of
access to information systems are followed in a timely manner and documentation of
completion of these processes is maintained,
Review audit logs on a pre-defined periodic basis for violations or suspicious activity and
identify individuals responsible for follow up or elevation of issues to the appropriate
team members for review. The review of audit logs should be documented for record
retention purposes, and
Establish a means of documenting all users who have access to systems.
Configuration Management
Establish a comprehensive configuration management plan that includes roles and
responsibilities and outlines details supporting authorization, testing and documentation
requirements,
Establish a methodology to systematically track all configuration items that are migrated
to production and be able to produce a complete and accurate listing of all configuration
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items for both internal and external audit purposes, which will in turn support closer
monitoring and management of the configuration management process, and
Enforce existing policy developed by OPM, vendors or federal agencies requiring
mandatory security configuration settings and implement a process to periodically
validate the settings are appropriate.
Views of Responsible Officials and Planned Corrective Actions
The Agency concurs with the findings and recommendations described above and will implement
a corrective action plan to address these deficiencies in the new fiscal year.
Compliance and other matters
As part of obtaining reasonable assurance about whether the Agency’s financial statements are
free from material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct
and material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit, and accordingly,
we do not express such an opinion.
Under the Federal Financial Management Improvement Act (FFMIA), we are required to report
whether the Agency’s financial management systems substantially comply with FFMIA Section
803(a) requirements. To meet this requirement, we performed tests of compliance with the
federal financial management systems requirements, applicable federal accounting standards, and
the United States Government Standard General Ledger (USSGL) at the transaction level. However,
providing an opinion on compliance with FFMIA was not an objective of our audit, and
accordingly we do not express such an opinion. Our work on FFMIA would not necessarily
disclose all instances of lack of compliance with FFMIA requirements.
The results of our tests of FFMIA Section 803(a) requirements disclosed instances, as described
above in the section titled Material Weakness – Information Systems Control Environment, in
which OPM’s financial management systems did not substantially comply with the Federal
financial management systems requirements.
The results of our tests of FFMIA Section 803(a) requirements disclosed no instances of
substantial noncompliance with the applicable Federal accounting standards and the USSGL at
the transaction level that are required to be reported under FFMIA.
Agency’s response to findings
The Agency’s response to our findings, which is described in the section titled Material Weakness
– Information Systems Control Environment, was not subjected to the auditing procedures
applied in the audit of the financial statements, and accordingly, we express no opinion on the
Agency’s response.
Intended purpose
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the Agency’s internal control or on compliance. This report is an integral part of an audit
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performed in accordance with Government Auditing Standards in considering the Agency’s internal
control and compliance. Accordingly, this report is not suitable for any other purpose.
Arlington, VA
November 13, 2017
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Audit of the U.S. Office of Personnel Management's Fiscal Year 2017 Consolidated Financial Statements
Published by the Office of Personnel Management, Office of Inspector General on 2017-11-13.
Below is a raw (and likely hideous) rendition of the original report. (PDF)