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Review of U.S. Customs and Border Protection's Fiscal Year 2015 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’s management prepared the Table of FY 2015 Drug Control Obligations and related disclosures to comply with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular). CBP management was unable to provide supporting documentation for the underlying assumptions used to calculate the total obligations reported in the Table for all Drug Resources by Budget Decision Unit and Function assumptions. As a result, KPMG was unable to complete their review procedures over those assumptions. Except as noted above, nothing came to KPMG’s attention that caused them to believe that the FY 2015 Detailed Accounting Submission is not presented in conformity with the criteria set forth in the Circular.

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

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