The Department of Homeland Security (DHS) operates and maintains 20 land mobile radio networks serving more than 120,000 frontline agents and officers. These users rely on radio systems for primary communications, officer safety, and mission success. DHS manages about 197,000 radio equipment items and 3,500 infrastructure sites, with a reported value of more than $1 billion. Many of these systems have exceeded their service-life and urgently need to be modernized to meet Federal and DHS mandates. DHS has estimated that full modernization of its existing end-of-life radio systems would require a $3.2 billion investment. The audit objective was to determine whether DHS is managing its radio program and related inventory in a cost-effective manner to prevent waste of taxpayer dollars.