Audits, Inspections, and Evaluations

Report Number	Title Sort descending	Issue Date	Fiscal Year
OIG-11-115	>United States Coast Guard's Internal Controls and Cost Capturing for the Deepwater Horizon Oil Spill	09/26/2011	2011
OIG-17-89	KPMG, under contract with DHS OIG, audited the United States Coast Guard’s financial statements and internal control over financial reporting. The resulting management letter discusses 12 observations related to internal control for management’s consideration. The auditors identified internal control deficiencies in several processes including financial disclosure reports; accounts receivable; civilian and military payroll; financial reporting process; and accounts payable accrual. These deficiencies are not considered significant and were not required to be reported in our Independent Auditors' Report on DHS’ FY 2016 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2016, included in the DHS FY 2016 Agency Financial Report. >United States Coast Guard's Management Letter for DHS' Fiscal Year 2016 Financial Statements Audit	06/30/2017	2017
OIG-16-77	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. >United States Coast Guard's Management Letter for DHS' FY 2015 Financial Statements Audit	05/03/2016	2016
OIG-08-51	United States Coast Guard's Management of the Marine Casualty Investigations Program	05/09/2008	2008
OIG-11-17	United States Coast Guard's Reported Anti-Deficiency Violations for Shore Construction and Improvement Projects for Fiscal Years 2003 through 2009	12/09/2010	2011
OIG-19-22	We intended to verify whether the U.S. Coast Guard is properly reporting service members who are prohibited from possessing a firearm (“prohibited individuals”) to the Federal Bureau of Investigation (FBI). However, in comparing relevant databases with data into the National Instant Background Check System (NICS), We identified a number of issues that led us to question the reliability of the Coast Guard’s data. As a result, OIG cannot identify the full scope of prohibited individuals or verify that the Coast Guard properly reported prohibited individuals to the Federal Bureau of Investigation (FBI) and to Congress. Despite our concerns about the quality of Coast Guard’s data, OIG identified 210 service members who committed offenses that placed them in one of the categories of prohibited individuals. Of these 210, Coast Guard did not enter 16 service members (8 percent) into NCIS. This underreporting occurred because Coast Guard policy did not require attorneys to forward information about all individuals referred for trial by general court martial for reporting to the FBI. Additionally, Coast Guard’s reporting to the FBI is centralized, and does not allow investigators in field offices to have direct access to NICS. We made eight recommendations that will enhance Coast Guard’s reporting of prohibited individuals to the FBI. The Coast Guard concurred with the recommendations. >United States Coast Guard's Reporting of Uniform Code of Military Justice Violations to the Federal Bureau of Investigation	02/21/2019	2019
OIG-15-68	KPMG LLP reviewed the United States Coast Guard’s (U.S. Coast Guard) internal control over financial reporting. The management letter contains six observations related to internal control and other operational matters for management’s considerations. KPMG LLP noted deficiencies and the need for improvements in certain U.S. Coast Guard processes. These deficiencies did not meet the criteria to be reported in the Independent Auditors’ Report on DHS’ FY 2014 Financial Statements and Internal Control over Financial Reporting, dated November 14, 2014, included in DHS’ fiscal year 2014 Agency Financial Report. These observations are intended to improve internal control or result in other operating efficiencies. >United States Coast Guards' Management Letter for DHS' FY 2014 Financial Statements Audit	04/15/2015	2015
OIG-14-69	We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. 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 isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it >United States Coast Guard’s Management Letter for FY 2013 DHS Financial Statements Audit	04/21/2014	2014
OIG-13-93	As of November 2012, the United States Coast Guard (USCG) reported more than 15,000 laptop computers in its inventory. These laptops are used by USCG’s military personnel and civilian employees to perform their job functions both in the United States and abroad. Our overall objective was to determine the effectiveness of USCG’s efforts to protect its laptop computers and controls implemented to safeguard its laptops and wireless networks and devices from potential exploits. We reviewed USCG’s policies and procedures for managing its laptop inventory. In addition, we reviewed the effectiveness of configuration management and technical controls implemented to protect the sensitive information processed by and stored on selected laptops. >USCG Must Improve the Security and Strengthen the Management of Its Laptops	05/29/2013	2013
OIG-09-75	>USCG's Plans to Improve Deepwater Accountability (Letter Report)	05/29/2009	2009
OIG-11-31	>USCG's Polar Icebreaker Maintenance, Upgrade, and Acquisition Program	01/19/2011	2011
OIG-12-58	>USCG’s Management Letter for FY 2011 DHS Consolidated Financial Statements Audit	03/14/2012	2012
OIG-12-09	Use of American Recovery and Reinvestment Act Funds by the U.S. Coast Guard for the Alteration of Bridges Program	11/18/2011	2012
OIG-15-78-VR	We conducted a verification review to assess the U.S. Coast Guard's progress on the recommendations from our August 2012 report, U.S. Coast Guard's Acquisition of the Sentinel Class-Fast Response Cutter, (OIG-12-68). We periodically conduct verification reviews to evaluate progress on selected audit recommendations, including whether corrective actions achieved the intended result. The Coast Guard’s plans to reduce risks during the OPC acquisition show progress toward achieving the intended results of our recommendations. However, it is too early in the OPC acquisition to determine whether the Coast Guard has fully implemented its plans. According to Coast Guard officials, they took steps to mitigate risks early in the OPC acquisition as a result of our audit report recommendations. In January 2013, the Coast Guard revised its Major Systems Acquisition Manual to establish a design maturity level prior to Critical Design Review and to support low-rate initial production decisions with an operational assessment. We determined that the Coast Guard has established a design maturity level for the OPC and plans to conduct two low-rate initial production phases, each supported by operational assessments. >Verification Review of U.S. Coast Guard's Acquisition of the Sentinel Class – Fast Response Cutter (OIG-12-68)	06/01/2015	2015

Return to top of page