According to DHS, during fiscal year 2012, DHS components hosted or sponsored 35 conferences exceeding $100,000 at atotal cost of$7.5 million. We conducted this audit as a follow-on to our prior report DHS' Policies and Procedures Over Conferences, OIG-13-96, to determine whether the DHS conference spending was appropriate, reasonable, and necessary. The amount DHS spent on conferences was appropriate, reasonable, and necessary in most instances. Conference packages submitted for approval stated the purpose of the conference. In addition, the conference agenda reflected appropriate content and encompassed full working days for the attendees. In many instances, the components made an effort to reduce conference costs by limiting the number of attendees and selecting a location within the local area.