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Independent Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2012 Drug Control Obligations (Revised)

Executive Summary

We have reviewed the accompanying Table of Prior Year Drug Control Obligations and related disclosures of the U.S. Department of Homeland Security’s (DHS) Immigration and Customs Enforcement (ICE) for the year ended September 30, 2012. We have also reviewed the accompanying management’s assertions for the year ended September 30, 2012. ICE’s management is responsible for the Table of Prior Year Drug Control Obligations, related disclosures, and the assertions.

Report Number

OIG-13-30

Issue Date

02/14/2013

Document File

OIG_13-30_Feb13.pdf

DHS Agency

ICE

Oversight Area

Management

Fiscal Year

2013