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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-17-31 ICE’s management prepared the Performance Summary Report and the related disclosures to comply with the requirements of ONDCP’s Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013.  Based on its review, nothing came to KPMG’s attention that caused it to believe that ICE’s FY 2016 Performance Summary Report is not presented in conformity with the criteria in ONDCP’s Circular.  KPMG did not make any recommendations as a result of its review. 

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2016 Drug Control Performance Summary Report 		2017
OIG-17-30 ICE’s management prepared the Table of FY 2016 Drug Control Obligations and related disclosures to comply with the requirements of ONDCP’s Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013.  Based on its review, nothing came to KPMG’s attention that caused it to believe that the FY 2016 Detailed Accounting Submission is not presented in conformity with the criteria in ONDCP’s Circular.  KPMG did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2016 Detailed Accounting Submission 		2017
OIG-16-30 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Immigration and Enforcement’s (ICE) fiscal year 2015 Drug Control Performance Summary Report. ICE management prepared the Performance Summary Report 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). Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that ICE’s FY 2015 Performance Summary Report is not presented in conformity with the criteria in the ONDCP Circular. KPMG LLP did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2015 Drug Control Performance Summary Report 		2016
OIG-16-31 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on U.S. Immigration and Customs Enforcement’s (ICE) Detailed Accounting Submission. ICE’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). Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that ICE’s FY 2015 Detailed Accounting Submission is not presented in conformity with the criteria in ONDCP’s Circular. KPMG LLP did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2015 Detailed Accounting Submission 		2016
OIG-07-08 Review of U.S. Immigration and Customs Enforcement's Detainee Tracking Process, 2007
OIG-05-50 Review of the Immigration and Customs Enforcement's, Compliance Enforcement Unit 2005
OIG-09-108  

>Review of Immigration and Customs Enforcement's Expenditure Plan 		2009
OIG-08-54 Review of Immigration and Customs Enforcement Detainee Telephone Services Contract 2008
OIG-17-65 As part of our ongoing oversight of detention conditions, we completed unannounced inspections of three U.S. Immigration and Customs Enforcement (ICE) family detention facilities.  During these inspections, nothing came to our attention that warranted serious concerns about the health, safety, or welfare of the detained families.  Specifically, we did not observe any conditions or actions that represented an immediate, unaddressed risk or an egregious violation of ICE’s Family Residential Standards.  The facilities were clean, well-organized, and efficiently run.  At all three facilities, ICE was satisfactorily addressing the inherent challenges of providing medical care and language services and ensuring the safety of families in detention.  Staff said they had received training for handling allegations of sexual assault or abuse and child abuse, and all staff interviewed could identify the appropriate steps for handling such allegations, complaints, or grievances.  We also observed surveillance cameras and perimeter security at all three facilities.  Staff at all three facilities reported they store camera footage for at least three weeks; staff at one facility reported cameras cannot see certain spots in public areas; and facility perimeters may not prevent unauthorized intrusion.  We made no recommendations in this report.

>Results of Office of Inspector General FY 2016 Spot Inspections of U.S. Immigration and Customs Enforcement Family Detention Facilities 		2017
OIG-23-26 Results of an Unannounced Inspection of Northwest ICE Processing Center in Tacoma, Washington* 2023
OIG-23-38 Results of an Unannounced Inspection of ICE's Stewart Detention Center in Lumpkin, Georgia 2023
OIG-24-21 Results of an Unannounced Inspection of ICE's Krome North Service Processing Center in Miami, Florida 2024
OIG-24-23 Results of an Unannounced Inspection of ICE's Golden State Annex in McFarland, California 2024
OIG-23-51 Results of an Unannounced Inspection of ICE's Caroline Detention Facility in Bowling Green, Virginia 2023
OIG-09-15  

>Removals Involving Illegal Alien Parents of United States Citizen Children 		2009
OIG-10-22 Release of the U.S. Immigration and Customs Enforcement's Worksite Enforcement Strategy 2010
OIG-19-14 Immigration and Customs Enforcement (ICE), Office of Professional Responsibility, Investigative offices accurately maintained equipment records and complied with vehicle and availability pay requirements. Offices were also accurate in accounting for all firearms. Investigative staff were diligent in complying with the DHS Management Directive relating to the referral of allegations. However, we noted deficiencies in compliance with evidence inventory requirements, and observed inaccuracies in ammunition records. We also found a systemic absence of training on certain firearms and problems with the timeliness of submitting investigative reports. Finally, we found that supervisors did not always review cases on a quarterly basis.

>Oversight Review of the Department of Homeland Security Immigration and Customs Enforcement, Office of Professional Responsibility, Investigations Division 		2019
OIG-12-64  

>Operations of United States Immigration and Customs Enforcement’s Secure Communities (Revised) 		2012
IN3-OIG-LA-0662-S OIG Concludes Investigation of Alleged Misuse of DHS Resources in Search for Missing Texas State Legislators 2003
OIG-16-73 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting. For

>National Protection and Programs Directorate's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-22-14 Medical Processes and Communication Protocols Need Improvement at Irwin County Detention Center 2022
OIG-22-03 Many Factors Hinder ICE's Ability to Maintain Adequate Medical Staffing at Detention Facilities 2022
OIG-11-62  

>Management of Mental Health Cases in Immigration Detention 		2011
OIG-10-67  

>Management Letter for the Immigration and Custom's Enforcement's FY 2009 Consolidated Financial Statements 		2010
OIG-17-43-MA A recent unannounced inspection of the Theo Lacy Facility, an ICE detention facility in Orange, California, raised serious concerns, some that pose health risks and others that violate ICE’s 2008 Performance-Based National Detention Standards and result in potentially unsafe conditions at the facility.  Overall, we had concerns about food handling, confinement conditions, and services.  We made three recommendations to ensure compliance with ICE detention standards and strengthen ICE’s oversight of TLF.

>Management Alert on Issues Requiring Immediate Action at the Theo Lacy Facility in Orange, California (OIG-17-43-MA) 		2017
OIG-17-103-MA We determined that two DHS Components – CBP and U.S. Immigration and Customs Enforcement (ICE) created their own internal authorizations for executive protection details and staffed them without clear legal authority. We made two recommendations to the DHS secretary to direct CBP and ICE to (1) discontinue security details pending a legal review by the DHS General Counsel and (2) develop directive regarding the scope and circumstances  when a security detail is permitted for DHS component heads including the requirements for departmental level authorization; pending the results of the legal review.

>Management Alert - Unclear Rules Regarding Executive Protection Details Raise Concerns (OIG-17-103-MA) 		2017
OIG-18-86 We identified a number of serious issues that violate U.S. Immigration and Customs Enforcement’s (ICE) 2011 Performance-Based National Detention Standards and pose significant health and safety risks at the facility.  Specifically, we are concerned about nooses in detainee cells, improper and overly restrictive segregation, and untimely and inadequate detainee medical care.  We recommended that ICE conduct a full review and inspection of the Adelanto ICE Processing Center and the GEO Group’s management of the center to immediately to ensure compliance with ICE’s 2011 Performance-Based National Detention Standards.  Specifically, ICE must review and ensure compliance with: Personal Care Required; Segregation; and Medical Care.  We made one recommendation to improve conditions at the facility.

>Management Alert - Issues Requiring Action at the Adelanto ICE Processing Center in Adelanto, California 		2018
OIG-22-31 Management Alert - Immediate Removal of All Detainees from the Torrance County Detention Facility 2022
OIG-18-42 Management Alert - ICE's Training Model Needs Further Evaluation 2018
OIG-24-02 Management Alert - ICE Management and Oversight of Mobile Applications - (REDACTED) 2024
OIG-21-05 Management Alert - FPS Did Not Properly Designate DHS Employees Deployed to Protect Federal Properties under 40 U.S.C. § 1315(b)(1) 2021
OIG-24-03 Limited-Scope Unannounced Inspection of Mesa Verde ICE Processing Center in Bakersfield, California* 2024
OIG-05-24 Letter Report: Immigration Enforcement Agent Position 2005
OIG-18-77 We examined whether ICE is effectively overseeing and managing the 287(g) program as it expands. Under the 287(g) program, U.S. Immigration and Customs Enforcement (ICE) delegates authority to state and local law enforcement agencies to help ICE in its immigration enforcement mission in their jurisdictions. After the Executive Order was issued, the 287(g) program expanded quickly, it rose from 36 to 76.  ICE approved 40 additional applicants without planning for a corresponding increase in program management staffing, determining how to promptly deliver needed information technology (IT) equipment to participants, or ensuring participants are fully trained.  



Without effective oversight, it is difficult to monitor and measure performance to determine whether program participants are assisting ICE in its immigration enforcement mission. Further, without the necessary equipment and training, program participants may not be acting as a force multiplier to identify removable aliens. ICE may also not be able to fully expand the program and include new localities interested in participating.

>Lack of Planning Hinders Effective Oversight and Management of ICE's Expanding 287(g) Program 		2018
OIG-19-20 This inspection is part of an ongoing review of ICE detention facilities. While conducting an unannounced visit to the Essex County Correctional Facility using ICE’s 2011 Performance-Based National Detention Standards, we identified serious violations. As part of this assessment, ICE must review and ensure compliance with those standards addressing unreported security incidents, food safety, and facility conditions that include ceiling leaks, unsanitary shower stalls, bedding, and outdoor recreation areas.

>Issues Requiring Action at the Essex County Correctional Facility in Newark, New Jersey 		2019
OIG-23-24 Intensifying Conditions at the Southwest Border Are Negatively Impacting CBP and ICE Employees' Health and Morale 2023
OIG-17-63 Most of the deficiencies identified by the independent public accounting firm KPMG, LLP were related to access controls, configuration management, and segregation of duties for ICE’s core financial and feeder systems.  The deficiencies collectively limited ICE’s ability to ensure that critical financial and operational data were maintained in such a manner as to ensure their confidentiality, integrity, and availability.  We recommend that ICE, in coordination with the Department of Homeland Security Chief Information Officer and Acting Chief Financial Officer, make improvements to ICE’ financial management systems and associated information technology security program.

>Information Technology Management Letter for the U.S. Immigration and Customs Enforcement Component of the FY 2016 Department of Homeland Security Financial Statement Audit 		2017
OIG-16-61 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the U. S. Immigration and Customs Enforcement Component of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-15-42 We contracted with the independent public accounting firm KPMG, LLP to perform the audit of the consolidated financial statements of the U.S. Department of Homeland Security (DHS) for the year ended September 30, 2014. KPMG, LLP evaluated selected general information technology controls and business process application controls at U.S. Immigration and Customs Enforcement (ICE). KPMG, LLP determined that ICE had made improvements in designing and consistently implementing controls related to segregation of duties on financial system components and in addressing identified vulnerabilities. However, KPMG, LLP continued to identify general information technology controls deficiencies related to access controls and configuration management of ICE’s core financial system. Such control deficiencies limited ICE’s ability to ensure the confidentiality, integrity, and availability of its critical financial and operational data.

>Information Technology Management Letter for the Immigration Customs Enforcement Component of the FY 2014 Department of Homeland Security Financial Statement Audit 		2015
OIG-14-85 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2013 Department of Homeland Security’s Financial Statement Audit 		2014
OIG-13-60 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
OIG-11-70  

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2010 DHS Financial Statement Audit 		2011
OIG-10-87  

>Information Technology Management Letter for the FY 2009 Immigration Customs Enforcement Financial Integrated Audit 		2010
OIG-11-68  

>Information Sharing On Foreign Nationals: Overseas Screening (Redacted) 		2011
OIG-12-50  

>Information Management Letter for the Immigration and Customs Enforcement Component of the FY 2011 DHS Financial Statement Audit 		2012
OIG-14-37 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Detailed Accounting Submission and related disclosures. This report contains no recommendation

>Independent Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2013 Detailed Accounting Submission 		2014
OIG-13-30 We have reviewed the accompanying Table of Prior Year Drug Control Obligations and related disclosures of the U.S. Department of Homeland Security’s (DHS) Immigration and Customs Enforcement (ICE) for the year ended September 30, 2012. We have also reviewed the accompanying management’s assertions for the year ended September 30, 2012. ICE’s management is responsible for the Table of Prior Year Drug Control Obligations, related disclosures, and the assertions.

>Independent Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2012 Drug Control Obligations (Revised) 		2013
OIG-10-46  

>Independent Review of U.S. Immigration and Customs Enforcement's Reporting of FY 2009 Drug Control Obligations 		2010
OIG-09-19  

>Independent Review of the U.S  Immigration and Customs Enforcement's Reporting of FY 2008 Drug Control Obligations 		2009
OIG-12-34  

>Independent Review of the U.S. Immigration and Customs Enforcement's Reporting of FY 2011 Drug Control Performance Summary Report 		2012

*NDAA, Pub. L. 117-263, section 5274 Response Received. View responses

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