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Management Letter for U.S. Customs and Border Protection’s FY 2012 Consolidated Financial Statements

Executive Summary

We have audited the consolidated balance sheets of the U.S. Customs and Border Protection (CBP), a Component of the U.S. Department of Homeland Security (DHS), as of September 30, 2012 and 2011, and the related consolidated statements of net cost, changes in net position, and custodial activity, and the combined statements of budgetary resources (hereinafter, referred to as “consolidated financial statements”) for the years then ended. In planning and performing our audit of CBP’s consolidated financial statements, we considered CBP’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the consolidated financial statements.

Report Number
OIG-13-48
Issue Date
Document File
DHS Agency
Oversight Area
Fiscal Year
2013

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