Ongoing Projects

To determine to what extent CBP has lost revenue from expired statute of limitations.

To determine the extent to which CBP manages and secures its mobile devices.

To determine to what extent DHS components implemented internal controls for ensuring Bankcard Program spending limits are established based on procurement needs.

To determine whether DHS has adequate technology to identify and share actionable information on emerging domestic terror threats with its external partners.

The purpose of this mandated financial audit is to conduct an integrated audit of DHS' consolidated financial statements for the year ending September 30, 2023, and 2022 and internal control over financial reporting as of September 30, 2023. The Office of Management and Budget (OMB) Circular A-136 requires the audit reports to be submitted as part of the Agency Financial Report (AFR), which is due on November 15th of the fiscal year following the fiscal year that is being reported. The Department of Homeland Security (DHS or Department) Office of Inspector General (OIG) has contracted the services of an Independent Public Accounting (IPA) firm to serve as the principle auditor of the Department's consolidated financial statements. As the principal auditor, the contractor will perform the audit of the consolidated financial statements and perform procedures on the supplemental and other accompanying information included in the Agency Financial Report (AFR) as of and for the fiscal year (FY) ended September 30, 2023, in accordance with Government Auditing Standards (GAS) issued by the Comptroller General of the United States, and subsequent revisions, and OMB Bullentin 22-01, Audit Requirements for Federal Financial Statements. The contractor shall also follow the GAO/PCIE Financial Audit Manual (FAM), and Government Accountability Office's (GAO) Federal Information System Controls Audit Manual (FISCAM).

To determine the effectiveness of DHS' technology, procedures, and coordination to screen and vet non-citizens entering or resettling in the United States.

To determine the extent to which ICE manages and secures its mobile devices.

To determine the extent to which ICE processes and authorizes surgical procedures for detainees.

To determine if TSA's emergency security directives issued in 2021 addressed the known cyber threats and stakeholder concerns, and strengthened pipeline cybersecurity.

To determine to what extent ICE implemented controls to ensure its transportation services contractors adhere to the terms of the their contracts, and whether ICE complied with Federal, departmental, and component procurement guidance and policy requirements for monitoring and overseeing the contracts.

Summarize outdated and expired DHS and component strategic guidance, as identified in prior DHS OIG and GAO reports, determine the reasons the guidance is outdated and expired, and discuss potential effects on IIJA spending

Summarize the results of prior DHS OIG reports of management challenges on the southwest border, identify systemic issues and management's corrective actions.

To provide DHS a summary of the access control best practices and deficiencies identified during OIG's three recent audits of USCIS, FEMA, and ICE.

This audit would determine whether CBP and ICE are properly managing law enforcement staffing resources to accomplish its mission at the Southwest border. The team will also determine CBP and ICE's turnover rates and whether they have succession planning for leaving and retiring officers.

To determine the extent that CBP conducts and manages assessments of owned and leased facilities for safe and economical use of its real property.

Determine if U.S. Customs & Border Protection (CBP) established effective internal controls for ensuring accountability of firearms and ammunition.

To determine the extent U.S. Customs and Border Protection (CBP) uses outbound inspections to prevent the illegal exportation of currency, firearms, explosives, ammunition, and narcotics at land ports of entry.

Determine the extent U.S. Customs and Border Protection (CBP) assesses operations at land ports of entry to identify and realize cost savings.

To determine whether U.S. Customs and Border Protection complied with the requirements of the Synthetic Opioid Exposure Prevention and Training Act.

Determine to what extent CBP has controls to track, store, dispose of, and report on items seized for Intellectual Property Rights violations.

To determine the extent CBP is using closed circuit television video cameras and microphones at land ports of entry to ensure the safety of the public, employees, and property.

Determine whether CBP, ICE, TSA, and USSS appropriately report, investigate, and adjudicate employee allegations of sexual harassment and workplace sexual misconduct.

To determine to what extent Coast Guard planned, prioritized, and managed its $429 million of Infrastructure Investment and Jobs Act Procurement, Construction, and Improvement Act funding.

Determine whether ICE has implemented security controls to protect sensitive information on its selected High Value Asset systems.

Assess whether U.S. Customs and Border Protection (CBP) and U.S. Immigration and Customs Enforcement (ICE) have an effective process for detaining and removing inadmissible travelers arriving at the Las Vegas International Airport (LAS).

To assess the actions taken by DHS in advance of, and in connection with, recent intrusions into U.S. Government and private networks

To determine to what extent the Department of Homeland Security (DHS) complied with applicable laws and regulations when awarding grants and contracts by means other than full and open competition (OTFOC) during fiscal year (FY) 2023.

Evaluate DHS law enforcement components' preparation for and response to the events at the U.S. Capitol building on January 6, 2021.

To determine the extent to which TSA ensures migrants traveling on domestic flights provide proof of identification consistent with all other domestic travelers. We will also determine whether CBP and ICE policies and procedures are adequated to confirm an individual's identity for the documents TSA accepts for domestic travel.

To determine to what extent DHS defined and tested requirements in accordance with federal and department policy prior to procuring a learning management system to support its training needs.

Assess DHS' identification and resolution for OAW members with potentially derogatory records.

Assess DHS' identification and resolution for OAW members with potentially derogatory records.

To determine the extent of DHS's coordinated efforts to manage risks and mitigate against cybersecurity threats to critical water and wastewater infrastructure while seeking opportunities and capabilities to increase the infrastructure's resiliency.

Determine the extent to which DHS has implemented a fair and effective enhanced personnel security program in accordance with the Director of National Intelligence's performance measures and standards.

To determine to what extent DHS has an overall management strategy in place to acquire and deploy a biometric solution that meets Departmental needs.

To determine whether the subrecipient accounted for and expended FEMA grant funds according to Federal regulations and FEMA guidelines for FEMA Disaster Number DR-4362-AL.

Determine the effectiveness of FEMA's process for evaluating single site damages from multiple KY weather-related events in FY22.

Evaluate CBP's planning and budgetary processes for funding to improve CBP LPOEs appropriated by the IIJA of 2021.

Assess whether U.S. Customs and Border Protection (CBP) adequately planned to process Southwest border asylum seekers with the CBP One application.

Assess whether U.S. Customs and Border Protection (CBP) adequately planned to process Southwest border asylum seekers with the CBP One application.

Assess the Cybersecurity and Infrastructure Security Agency's (CISA) process to ensure its Infrastructure and Investment Jobs Act (IIJA) funding will increase its effectiveness in coordinating and collaborating with stakeholders on regional critical infrastructure efforts.

Determine if the Coast Guard NMC oversight program complies with the standards and regulation requirements for the audit and approval of training courses and programs for merchant mariners.

To determine if FEMA ensured COVID-19 Public Assistance funds for emergency protective measures reached intended recipients and subrecipients and if the funds were used in accordance with federal requirements.

Determine to what extent FEMA ensures Puerto Rico manages public assistance grant funds for its electrical power grid according to Federal regulations and FEMA guidelines.

To determine whether costs reimbursed by FEMA's Port Security Grant Program were allowable and paid in accordance with relevant laws and policies, and to determine what extent FEMA's administration of the program strengthens the security and resiliency of the nation's ports against emerging threats.

To determine to what extent FEMA manages closeout of declared disasters in accordance with Federal regulations and FEMA program requirements.

To determine to what extent FEMA managed and distributed medical supplies and equipment in response to the coronavirus (COVID-19) outbreak.

To determine adequacy and effectiveness of FEMA's Non-Congregate Sheltering policy
in providing shelter to displaced disaster survivors in response to Federally declared
disasters, including the wildfires, during the COVID19 pandemic.

To determine whether FEMA complied with laws and regulations for premium pay to employees responding to disasters in 2021 and 2022.

Determine whether ICE detention facilities are complying with select standards outlined in ICE's Performance-Based National Detention Standards.

To evaluate the extent of gender equity among CBP's law enforcement population, including in recruitment, hiring processes, promotions, awards, and training.

To determine whether ICE's Risk Classification Analysis process is effective in enrolling migrants into its Alternative to Detention programs.

- Evaluate compliance with existing requirements for reporting, timely intake medical assessments, and access to offsite obstetric-gynecological care, for pregnant detainees at IHSC-run facilities.
- Document IHSC's Medical Quality Management Unit internal reviews, root cause findings, and corrective action plans for medical incidents for pregnant detainees.
- Determine medical staffing levels at IHSC headquarters and IHSC-run detention facilities.  

To determine whether the Coast Guard is in compliance with controls to protect Coast Guard systems and networks used and operated on the DoD Information Network (DODIN) in accordance with Federal and applicable agency cybersecurity requirements.

Determine whether DHS adequately prepared for the end of Title 42, particularly regarding CBP's ability to meet the National Standards on Transport, Escort, Detention, and Search (TEDS) and other relevant policies and guidance for conditions of detention.

Assess DHS' progress in meeting cybersecurity information requirements, pursuant to Section 107 of the Cybersecurity Act of 2015.

Review DHS Components' CBP assertions made in the Detailed Accounting Report for Drug Control Funds and Budget Formulation Compliance Report submitted to ONDCP and provide a conclusion about the reliability of each assertion.

The Office of Inspector General is required to conduct a review of the report and provide a conclusion about the reliability of each assertion made in the report.

Review DHS Components' (FLETC) assertions made in the Detailed Accounting Report for Drug Control Funds and Budget Formulation Compliance Report submitted to ONDCP and provide a conclusion about the reliability of each assertion.

The Office of Inspector General is required to conduct a review of the report and provide a conclusion about the reliability of each assertion made in the report.
 

Review DHS Components' ICE assertions made in the Detailed Accounting Report for Drug Control Funds and Budget Formulation Compliance Report submitted to ONDCP and provide a conclusion about the reliability of each assertion.

To determine how well Science and Technology (S&T) has managed research, development, testing, and evaluation activities aimed at improving critical infrastructure security and resilience.

Conduct unannounced spot inspections of ICE detention facilities to monitor compliance with health, safety, and civil rights standards outlined in ICE’s Performance-Based National Detention Standards.

To evaluate the effectiveness of the implementation of FEMA's direct housing assistance grant program.

To determine to what extent DHS and its Components analyze system performance of major acquisition programs in sustainment in accordance with Federal Acquisition Regulations and DHS acquisition policy and guidance.

Determine operational impacts and costs associated with the Transportation Security Administration (TSA) diverting Federal Air Marshal Service (FAMS) staff to support southern border security.

To determine TSA's updated progress in implementing 9/11 Act and TSA Modernization Act requirements since the DHS OIG first reported on these efforts in September 2021.

Determine whether TSA screens aviation workers to prevent threats and shares derogatory information with appropriate law enforcement, as required by federal law.

To determine the extent to which USCIS' has established processes to reduce immigration application and petition backlog.

Determine the extent to which USCG implemented cybersecurity readiness and precautions at U.S. ports and on U.S. waterways to protect the U.S. supply chain.

To determine to what extent the U.S. Coast Guard identifies and prevents small vessels from smuggling drugs into the United States.

Determine to what extent U.S. Immigration and Customs Enforcement acquired and managed detention space contracts and agreements in accordance with federal and Department requirements.

Determine to what extent Immigration and Customs Enforcement's Electronic Health Record system addresses capability needs for transfer and access of medical records.

Evaluate USSS’ preparation for and response to the events of January 6, 2021