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Review of U.S. Customs and Border Protection's Fiscal Year 2016 Detailed Accounting Submission

Executive Summary

CBP’s management prepared the Table of FY 2016 Drug Control Obligations and related disclosures in accordance with the requirements of ONDCP’s Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013.  CBP’s management was unable to provide supporting documentation for the underlying assumptions used to calculate Drug Resources by Budget Decision Unit and Drug Control Function in the Table of FY 2016 Drug Control Obligations.  As a result, KPMG was unable to complete its review procedures over those assumptions.  Except as noted above, nothing came to KPMG’s attention that caused it to believe that CBP’s FY 2016 Detailed Accounting Submission is not presented in conformity with the criteria in the ONDCP Circular.

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