Independent Review of U.S. Coast Guard’s Reporting of FY 2012 Drug Control Obligations

We have reviewed the accompanying Table of FY 2012 Drug Control Obligations and related disclosures of the U.S. Department of Homeland Security’s (DHS) United States Coast Guard (USCG) for the year ended September 30, 2012. We have also reviewed the accompanying management’s assertions for the year ended September 30, 2012. USCG’s management is responsible for the Table of FY 2012 Drug Control Obligations, related disclosures, and the assertions.