US flag signifying that this is a United States Federal Government website Official website of the Department of Homeland Security

Consistent with CDC guidance, most Office of Inspector General employees are currently serving the American people remotely.  We are determined to keep interruptions to our operations to a minimum, and we appreciate your patience during this time.

Information and guidance about COVID-19 is available at

Review of U.S. Customs and Border Protection's FY 2014 Detailed Accounting Submission

Executive Summary

KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on U.S. Customs and Border Protection’s (CBP) Detailed Accounting Submission. CBP management prepared the Table of fiscal year 2014 Drug Control Obligations (Table) and related disclosures to comply with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary (Circular), dated January 18, 2013. Some of the assumptions CBP used for computing obligations by decision units are based on surveys completed in prior years. While CBP management represented that the assumptions used continue to be valid for purposes of computing obligations presented in the Table, KPMG was unable to perform review procedures supporting that representation. Based on its review, except for matters noted above, nothing came to KPMG LLP’s attention that caused it to believe that the Detailed Accounting Submission for the year ended September 30, 2014, is not presented, in all material respects, in conformity with the criteria in ONDCP’s Circular. KPMG LLP did not make any recommendations as a result of its review.

Report Number
Issue Date
Document File
DHS Agency
Oversight Area
Fiscal Year