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

Determine whether the Irwin County Detention Center (ICDC) provided adequate medical care and COVID-19 protection and properly responded to complaints about facility operations.

Determine whether DHS followed its standard process when it drafted, edited, and prepared to disseminate an intelligence notification

To determine whether DHS and its components have implemented effective controls to protect DHS sensitive data from malware, ransomware, and phishing attacks.

The purpose of this financial audit is to conduct an integrated audit of DHS' consolidated financial statements for the year ending September 30, 2021, and internal control over financial reporting as of September 30, 2021. 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 principle 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, 2021, and succeeding years, in accordance with Government Auditing Standards (GAS) issued by the Comptroller General of the United States, and subsequent revisions, and OMB Bulletin 19-03, 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' IT systems in tracking migrants from apprehension to release or transfer.

Determine the extent to which DHS is applying the principle of least privilege access to selected account types to restrict unnecessary access to DHS systems and information.
 

To determine to what extent FEMA ensures Louisiana manages and provides oversight of Public Assistance grants to ensure compliance with Federal regulations.

To determine whether FEMA is properly managing its Property Acquisitions for Open Space Program.

Audit of FEMA's Verification of Household Income

Determine the effectiveness of U.S. Citizenship and Immigration Services' (USCIS) technology systems to provide timely and accurate electronic processing of immigration and naturalization benefit requests while field locations, asylum offices and application support centers were closed or operating on a reduced workforce during the COVID-19 pandemic.

To determine to what extent CBP is currently testing or plans to test migrants for COVID-19 at the U.S. border with Mexico.

Determine to what extent the establishment of CBP's Centers of Excellence & Expertise have improved the assessment, collection, and protection of revenue.

Determine to what extent CBP's FAST Program ensures only low-risk commercial drivers receive expedited entry to the United States.

Determine to what extent CBP protects its Mobile Passport Control (MPC) applications (app) from cybersecurity threats

To determine whether CBP’s policies and procedures safeguard detained migrants experiencing serious medical conditions while in custody.

To determine to what extent CBP conducted searches of electronic devices at U.S. ports of entry in accordance with its standard operating procedures.

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 the Office for Bombing Prevention (OBP) counters Improvised Explosive Devices.

To determine whether CBP effectively screened migrants during the 2021 migrant surge to ensure that criminals, drug traffickers, and terrorists watch list individuals are prevented from entering the United States.

Determine whether CBP, ICE, TSA, and the Coast Guard effectively transport, store, and destroy seized illicit drugs. 2) To determine if DHS employees, federal contractors, and the public are adequately protected while interacting with and destroying seized illicit drugs.

To determine the extent to which DHS has addressed security gaps and vulnerabilities to prevent counterfeit and pirated goods.

To what extent does DHS prevent and protect the Nation from domestic terrorism and violent extremism?

To determine the extent U.S. Immigration and Custom Enforcement (ICE), U.S. Customs & Border Protection (CBP), and Transportation Security Administration (TSA) identify, intercept, and seize illegally trafficked wildlife. (Note: This covers dead or alive animals/animal parts.)

Determine how well DHS oversight has strengthened the security and resiliency of the Dams Critical Infrastructure Sector.

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 DHS law enforcement components collaborate and leverage resources for virtual training.

Determine the extent to which DHS provides accurate hearing notices and
facilitates immigration hearings at temporary courts in accordance with laws and
regulations.

Determine whether S&T manages its technology pilot programs in accordance with DHS guidelines, policies, and procedures.

- Evaluate how DHS determined employee status for placement into vaccine distribution priority groups.
- Determine how DHS, in conjunction with Veterans Health Administration (VHA), planned to triage and distribute available vaccine inventory and vaccinate frontline, mission-critical DHS staff.
- Evaluate how DHS executed its plans

Our objective is to assess DHS' program management approach to modernizing its financial systems, thereby ensuring accurate, timely, and reliable financial data and management reporting across the Department.

Determine the extent DHS tested and implemented Rapid DNA technology.

To determine if DHS and components have developed, updated, and adhered to policies related to cell-phone surveillance devices.

To determine the internal and external coordination efforts the Department has taken to combat disinformation campaigns through the use of social media and "deepfake" videos.

To determine to what extent the Department of Homeland Security has implemented COVID-19 measures for migrants at the southern border.

To assess DHS' progress in implementing the cyber action plans with the National Security Agency (NSA) and United States Cyber Command (USCYBERCOM).

To assess the completeness, accuracy, timeliness, and quality of DHS' fiscal year 2021,
first quarter spending data submitted for publication on USAspending.gov; and DHS'
implementation and use of the Government-wide financial data standards established
by OMB and Treasury.

Determine the extent to which DHS has developed and implemented policies and procedures for collecting, managing, and protecting open source information for operational and intelligence purposes.

To determine the extent to which DHS mitigates public safety risks while domestically transporting migrants on commercial flights.

To assess the effectiveness of the E-Verify system to electronically confirm employment eligibility and help prevent the hiring of illegal workers.

To determine the Department's effectiveness in managing its intelligence information program and information technology systems for fiscal year 2019.

To determine the Department's effectiveness in managing its intelligence information program and information technology systems for fiscal year 2020.

To determine the Department's effectiveness in managing its intelligence information program and information technology systems for FY 2021.

Determine whether DHS' information security program and practices are adequate and effective in protecting DHS' operations and assets for FY 2020.

Determine whether DHS' information security program and practices are adequate and effective in protecting DHS' operations and assets for FY 2021

To determine whether ICE's use of administrative and disciplinary segregation across all authorized detention facilities complies with Departmental detention standards.

To determine to what extent FEMA (Headquarters and, specifically, Region IV) is conducting proper oversight and execution of  policies and procedures in place to identify and reduce repetitive damages to our Nation's roads and bridges.

To determine how effective FEMA's policies, procedures, and internal controls are in providing proper oversight of its funeral assistance program for COVID-19.

To determine whether FEMA is administering CARES Act funding for the EFSP in accordance with Federal requirements to meet program goals.

To determine to what extent FEMA has practices and guidelines for issuing COVID-19 related non-competitively awarded contracts for unusual and compelling circumstances.

To determine to what extent FEMA develops and oversees mission assignments (MA) for COVID-19 in accordance with FEMA's policies and procedures.

To determine to what extent eligible DHS employees received FEMA's Disaster Relief Fund for supplemental state lost wages assistance.

Determine to what extent FEMA ensured states and territories distributed supplemental state lost wage assistance from the Disaster Relief Fund (DRF) to eligible recipients.

To determine to what extent FEMA is coordinating with federal agencies in preparing for and responding to the coronavirus (COVID-19) outbreak.

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

Our objective is to determine whether FEMA appropriately reports, investigates, and adjudicates employee allegations of sexual harassment and workplace sexual misconduct.

Whether FEMA follows its policies and procedures consistently in responding to State, Tribal, and territorial declaration requests.

Assess whether DHS policies and FEMA procedures for determining the responsibility of a prospective contractor for disaster response commodities and services comply with procurement regulations and provide contracting personnel with adequate guidance to make such determinations according to requirements.

To determine the extent to which FEMA's Sheltering and Temporary Essential Power Program achieved its goals and objectives and complied with federal regulations and FEMA policies.

To determine whether covered assistance distributed in error by FEMA to individuals and households, in any 12-month period, exceeds 4 percent of the total amount of covered assistance distributed.

To determine if FEMA is effectively planning, managing and deploying its workforce to successfully respond to concurrent and consecutive disasters and emergencies, including assisting other DHS Components or Federal Agencies.

The objective is to determine to what extent the Strategic Funds Management Initiative ensures that FEMA funds are obligated in accordance with, Federal, department, and component requirements.

Determine to what extent the Science & Technology implemented internal controls to ensure the its Bankcard Program is managed and maintained to prevent illegal, improper, and erroneous purchases and payments, as required.

Our objective is to determine actions Glynco training center has taken to prevent and mitigate the spread of COVID-19 among staff and students.

To determine whether Texas GLO has the processes and controls to ensure the Direct Assistance for Limited Home Repair (DALHR) program complies with Federal regulations, FEMA guidelines, and the Intergovernmental Service Agreement, and to access whether FEMA has adequate policies, procedures, and controls to oversee the program.

Review DHS Office of Intelligence and Analysis's (I&A) responsibility for providing intelligence to law enforcement for the January 6, 2021 events at the Capitol, and whether and how I&A fulfilled its responsibility.

Evaluate the U.S. Immigration and Customs Enforcement's (ICE) plans to house migrant families in hotels, and how ICE selected a contractor to implement these plans.

To determine whether ICE Enforcement and Removal Operations (ERO) effectively controlled COVID-19 within its detention facilities and adequately safeguarded the health and safety of both detainees in its custody and its staff.

The objective is to determine to what extent ICE implemented controls to ensure Government Solutions, LLC provided qualified labor for work performed under the terms of its contracts. 

- 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.  

Determine DHS' compliance with Public Law 114-278, section 1(b), "Transportation Security Card Program Assessment".

Assess the causes and impact of medical vacancies at ICE detention facilities and determine whether existing medical staffing plans and vacancies at detention facilities hinder ICE detainees' access to adequate medical care.

To determine the extent and appropriateness of FEMA's use of alternative contracting methods to administer the NFIP.

To determine the extent DHS ensured the physical security, storage, and transportation of the COVID-19 vaccine.

To assess the effectiveness of FEMA's monitoring to ensure that the Puerto Rico Emergency Management Agency, as a grantee, accounts for and expends Disaster Case Management Program grant funds according to Federal regulations and FEMA guidelines.

Review the circumstances surrounding a detainee's childbirth at the Chula Vista Border Patrol Station, including whether CBP mistreated the detainee or denied medical care, as alleged, and whether CBP's actions violated CBP's National Standards on Transport, Escort, Detention, and Search (TEDS) and other applicable policies and procedures.

To determine to what extent DHS is making progress in meeting cybersecurity information requirements, pursuant to Section 107 of the Cybersecurity Act of 2015.

To determine whether DHS effectively supported operable and interoperable emergency communications for federal, state, local, tribal and territorial government officials and critical infrastructure operators during the COVID-19 pandemic.

Determine the extent to which the goals of the Sandy Recovery Improvement Act (SRIA), Public Assistance Alternative Procedures Pilot Program (PAAP) were met in accordance with legislative and FEMA guidelines.

To review the circumstances related to each death that occurs in CBP and ICE custody during FY 2021 to determine if systemic factors, policies, or processes have played a role in deaths of individuals in custody.

To determine whether CBP (or other selected DHS component) has incorporated information security requirements to safeguard the sensitive information stored and processed by DHS contractors.

Determine if the Coast Guard is adequately addressing widespread outages of distress signals and conducting appropriate notifications about outages to reduce the risk of loss of life or property.

Determine the extent to which TSA has evaluated its explosive detection canine team program and has met the public law requirements for training, using program resources, and monitoring, and tracking canine assets as part of developing and implementing its surface transportation risk-based security strategy.

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 determine to what extent the Transportation Security Administration's acquisition of the Computed Tomography (CT) 3D technology addresses needed capabilities.

To determine the extent to which TSA implemented requirements from the Implementing Recommendations of the 9/11 Commission Act of 2007 and the TSA Modernization Act.

To determine to what extent U.S. Coast Guard monitors contractor performance results associated with cost and schedule relief granted under Public Law 85-804 authority, for the Offshore Patrol Cutter Program.

Determine to what extent CBP's aviation fleet is managed to meet operational mission needs.

To determine the extent to which ICE identifies and investigates human trafficking

Determine whether the United States Coast Guard (USCG) appropriately modified its acquisition strategy for the sustainment of the Rescue 21 Program to a sole-source contracting approach.

To determine whether CBP monitors and maintains its Radiation Portal Monitors in accordance with DHS acquisition guidelines, policies, and procedures.

To determine to what extent USCIS assists in the prosecution of human traffickers and violent criminals when adjudicating T and U Visa applications.

To determine the adequacy, effectiveness, and timeliness of DHS corrective actions to five OIG reports (OIG-19-53, OIG-18-83, OIG-17-09, OIG-17-03, OIG-11-57) that made 18 recommendations for improvement to DHS's drug interdiction efforts.