Skip to main content
U.S. flag

An official website of the United States government

Government Website

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Safely connect using HTTPS

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-06-35 Review of the Transportation Security Administration (TSA) Collection of Aviation Security Service Fees 2006
OIG-06-18 Review of the Transportation Security Administration's Management Controls Over the Screener Recruitment Program, December 2005 2006
OIG-05-12 Review of the Transportation Security Administration's Role in the Use and Dissemination of Airline Passenger Data, (Redacted) 2005
OIG-06-10 Review of the Transportation Security Administration's Use of Pat-Downs In Screening Procedures (Redacted) 2006
OIG-10-57  

>Review of the U.S. Department of Homeland Security's Recovery Act Plan 		2010
OIG-08-09 Review of the USCIS Benefit Fraud Referral Process 2008
OIG-10-25 Review of Transportation Security Administration's Expenditure Plan: Explosives Detection Systems and Equipment 2010
OIG-06-65 Review of TSA Non-Screener Administrative Positions 2006
OIG-04-48 Review of TSA Screening Practices in Houston, Texas, September 2004 2004
OIG-09-93  

>Review of U.S. Coast Guard Enterprise Architecture Implementation Process 		2009
OIG-16-29 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on U.S. Coast Guard’s (Coast Guard) Detailed Accounting Submission. Coast Guard’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 the Coast Guard’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. Coast Guard's Fiscal Year 2015 Detailed Accounting Submission 		2016
OIG-16-28 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Coast Guard’s (Coast Guard) fiscal year 2015 Drug Control Performance Summary Report. Coast Guard 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 the Coast Guard’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. Coast Guard's Fiscal Year 2015 Drug Control Performance Summary Report 		2016
OIG-17-32 U.S. Coast Guard 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 Coast Guard’s 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. Coast Guard's Fiscal Year 2016 Detailed Accounting Submission 		2017
OIG-17-33 U.S. Coast Guard management prepared the Performance Summary Report and the related disclosures in accordance 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’s attention that caused it to believe that the Coast Guard’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. Coast Guard's Fiscal Year 2016 Review of U.S. Coast Guard's Fiscal Year 2016 Drug Control Performance Summary Report 		2017
OIG-18-44 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires National Drug Control Program agencies to submit to the ONDCP Director, not later than February 1 of each year, a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year (FY). The Office of Inspector General (OIG) is required to conduct a review of the agency’s submission and provide a conclusion about the reliability of each assertion in the report. an Independent Accountants’ Report on U.S. Coast Guard’s (Coast Guard) Detailed Accounting Submission. Coast Guard’s management prepared the Table of FY 2017 Drug Control Obligations and related disclosures in accordance with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular).

>Review of U.S. Coast Guard's Fiscal Year 2017 Detailed Accounting Submission for Drug Control Funds 		2018
OIG-18-43 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires National Drug Control Program agencies to submit to the ONDCP Director, not later than February 1 of each year, a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year (FY). The Office of Inspector General (OIG) is required to conduct a review of the report and provide a conclusion about the reliability of each assertion made in the report. Independent Accountants’ Report on the U.S. Coast Guard’s (Coast Guard) FY 2017 Drug Control Performance Summary Report. Coast Guard’s management prepared the Performance Summary Report and the related disclosures in accordance with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular).

>Review of U.S. Coast Guard's Fiscal Year 2017 Drug Control Performance Summary Report 		2018
OIG-19-33 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires each National Drug Control Program agency to submit to the ONDCP Director a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year. Williams, Adley & Company –DC, LLP (Williams Adley), under contract with the Department of Homeland Security OIG, issued an Independent Accountant’s Report on U.S. Coast Guard’s (Coast Guard) Detailed Accounting Submission. Coast Guard management prepared the Table of FY 2018 Drug Control Obligations and related disclosures in accordance with requirements of ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated May 8, 2018 (the Circular). Based on its review, nothing came to Williams Adley’s attention that caused it to believe that the Coast Guard’s FY 2018 Detailed Accounting Submission is not presented in conformity with the criteria in the Circular. Williams Adley did not make any recommendations as a result of its review.

>Review of U.S. Coast Guard's Fiscal Year 2018 Detailed Accounting Submission for Drug Control Funds 		2019
OIG-19-27 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires each National Drug Control Program agency to submit to ONDCP Director a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year. Williams Adley & Company – DC, LLP (Williams Adley), under contract with the Department of Homeland Security OIG, issued an Independent Accountant’s Report on U.S. Coast Guard’s (Coast Guard) fiscal year (FY) 2018 Drug Control Performance Summary Report.

>Review of U.S. Coast Guard's Fiscal Year 2018 Drug Control Performance Summary Report 		2019
OIG-22-24 Review of U.S. Coast Guard's Fiscal Year 2021 Detailed Accounting Report for Drug Control Funds 2022
OIG-22-23 Review of U.S. Coast Guard's Fiscal Year 2021 Drug Control Budget Formulation Compliance Report 2022
OIG-23-08 Review of U.S. Coast Guard's Fiscal Year 2022 Detailed Accounting Report for Drug Control Funds 2023
OIG-23-09 Review of U.S. Coast Guard's Fiscal Year 2022 Drug Control Budget Formulation Compliance Report 2023
OIG-15-28 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on U.S. Coast Guard’s (Coast Guard) Detailed Accounting Submission. Coast Guard’s management prepared the Table of FY 2014 Drug Control Obligations 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. Based on its review, 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.

>Review of U.S. Coast Guard's FY 2014 Detailed Accounting Submission 		2015
OIG-15-27 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Coast Guard’s (Coast Guard) fiscal year 2014 Drug Control Performance Summary Report. Coast Guard 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 (Circular), dated January 18, 2013. Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that the Performance Summary Report for the year ended September 30, 2014, is not presented, in all material respects, 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. Coast Guard's FY 2014 Drug Control Performance Summary Report 		2015
OIG-16-27 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.

>Review of U.S. Customs and Border Protection's Fiscal Year 2015 Detailed Accounting Submission 		2016
OIG-16-26 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Customs and Border Protection’s (CBP) fiscal year 2015 Drug Control Performance Summary Report. CBP’s 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 CBP’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. Customs and Border Protection's Fiscal Year 2015 Drug Control Performance Summary Report 		2016
OIG-17-29 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.

>Review of U.S. Customs and Border Protection's Fiscal Year 2016 Detailed Accounting Submission 		2017
OIG-17-28 CBP’s management prepared the Performance Summary Report and the related disclosures in accordance with the requirements of the Office of National Drug Control Policy’s (ONDCP) 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 CBP’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. Customs and Border Protection's Fiscal Year 2016 Drug Control Performance Summary Report 		2017
OIG-18-48 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires National Drug Control Program agencies to submit to the ONDCP Director, not later than February 1 of each year, a detailed accounting of all funds expended for National Drug Control Program activities during FY 2017. There are six program offices within CBP that are tasked with drug-control responsibilities: the United States Border Patrol (USBP), the Offices of Field Operations (OFO), Information and Technology (OIT), Training and Development (OTD), Acquisition (OA), and Air and Marine (AMO)).

>Review of U.S. Customs and Border Protection's Fiscal Year 2017 Detailed Accounting Submission for Drug Control Funds 		2018
OIG-18-47 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires National Drug Control Program agencies to submit to the ONDCP Director, not later than February 1 of each year, a detailed accounting of all funds expended for National Drug Control Program activities during FY 2017. This Performance Summary Report contains the performance measures aligned to drug control decision units as required by the Office of National Drug Control Policy (ONDCP) Circular: Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013. The drug control decision units are as follows: (1) Salaries and Expenses, (2) Air and Marine Interdiction, Operations, Maintenance, and Procurement and (3) Border Security Fence, Infrastructure and Technology.

>Review of U.S. Customs and Border Protection's Fiscal Year 2017 Drug Control Performance Summary Report 		2018
OIG-19-29 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires each National Drug Control Program agency to submit to the ONDCP Director a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year. CBP’s management was unable to provide supporting documentation for the drug control methodology used to estimate the percentages of obligations allocated between interdiction and intelligence. These percentages are used to derive the dollar-value of obligations reported as Drug Resources by Budget Decision Unit and Drug Control Function in the Table of FY 2018 Drug Control Obligations presented in CBP’s Detailed Accounting Submission.

>Review of U.S. Customs and Border Protection's Fiscal Year 2018 Detailed Accounting Submission for Drug Control Funds 		2019
OIG-19-26 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires each National Drug Control Program agency to submit to ONDCP Director a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year. Williams, Adley & Company – DC, LLP (Williams Adley), under contract with the Department of Homeland Security OIG, issued an Independent Accountant’s Report on U.S. Customs and Border Protection’s (CBP) FY 2018 Drug Control Performance Summary Report. 

>Review of U.S. Customs and Border Protection's Fiscal Year 2018 Drug Control Performance Summary Report 		2019
OIG-22-16 Review of U.S. Customs and Border Protection's Fiscal Year 2021 Detailed Accounting Report for Drug Control Funds 2022
OIG-22-19 Review of U.S. Customs and Border Protection's Fiscal Year 2021 Drug Control Budget Formulation Compliance Report 2022
OIG-23-10 Review of U.S. Customs and Border Protection's Fiscal Year 2022 Detailed Accounting Report for Drug Control Funds 2023
OIG-23-11 Review of U.S. Customs and Border Protection's Fiscal Year 2022 Drug Control Budget Formulation Compliance Report 2023
OIG-24-14 Review of U.S. Customs and Border Protection's Fiscal Year 2023 Drug Control Budget Formulation Compliance Report 2024
OIG-15-25 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.

>Review of U.S. Customs and Border Protection's FY 2014 Detailed Accounting Submission 		2015
OIG-15-26 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Customs and Border Protection’s (CBP) fiscal year (FY) 2014 Drug Control Performance Summary Report. CBP management prepared the Performance Summary Report and related disclosures to comply with the requirements of ONDCP circular, Accounting of Drug Control Funding and Performance Summary (Circular), dated January 18, 2013. Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that the Performance Summary Report for the year ended September 30, 2014, is not presented, in all material respects, 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. Customs and Border Protection's FY 2014 Drug Control Performance Summary Report 		2015
OIG-07-08 Review of U.S. Immigration and Customs Enforcement's Detainee Tracking Process, 2007
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-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-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-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-18-46 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires National Drug Control Program agencies to submit to the ONDCP Director, not later than February 1 of each year, a detailed accounting of all

funds expended for National Drug Control Program activities during FY 2017. U.S. Immigration and Customs Enforcement (ICE) is a multi-mission bureau, and obligations are reported pursuant to an approved drug methodology. ICE's Homeland Security Investigations (HSI) Domestic Investigations, International Operations (IO) and Office of Intelligence uphold U.S. drug control policy delegated amid the Office of National Drug Control Policy (ONDCP) initiatives, by fully supporting the overall ICE mandate to detect, disrupt, and dismantle smuggling organizations.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2017 Detailed Accounting Submission for Drug Control Funds 		2018
OIG-18-45 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires National Drug Control Program agencies to submit to the ONDCP Director, not later than February 1 of each year, a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year (FY).  The Office of Inspector General (OIG) is required to conduct a review of the report and provide a conclusion about the reliability of each assertion made in the report. Independent Accountants’ Report on the

U.S. Immigration and Custom Enforcement’s (ICE) FY 2017 Drug Control Performance Summary Report. ICE’s management prepared the Performance Summary Report and the related disclosures in accordance with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular).

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2017 Drug Control Performance Summary Report 		2018
OIG-19-25 Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2018 Detailed Accounting Submission for Drug Control Funds 2019
OIG-19-30 The Office of National Drug Control Policy’s (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, requires each National Drug Control Program agency to submit to ONDCP Director a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year (FY). ICE’s management prepared the Performance Summary Report and the related disclosures in accordance with the requirements of ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated May 8, 2018 (the Circular). Williams Adley was unable to assess the accuracy of the number of products reported in Metric 2, “Number of counter-narcotics intelligence requests satisfied,” as part of the PSR.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2018 Drug Control Performance Summary Report 		2019
OIG-22-18 Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2021 Detailed Accounting Report for Drug Control Funds 2022
OIG-22-21 Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2021 Drug Control Budget Formulation Compliance Report 2022

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

Return to top of page