To determine the extent to which FEMA is applying information technology access controls to restrict unnecessary access to systems and information.

To determine the extent to which ICE is applying information technology access controls to restrict unnecessary access to systems and information.

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

To evaluate the DHS' report listing all non-competitive grants and other than full and open competition contracts awarded in FY 2022 to assess Department compliance with applicable laws, regulations, and departmental procedures.

To evaluate the DHS' report listing all non-competitive grants and other than full and open competition contracts awarded in FYs 2020 and 2021 to assess Department compliance with applicable laws, regulations, and departmental procedures.

To determine the extent to which DHS and select components manage and secure mobile devices.

The purpose of this financial audit is to conduct an integrated audit of DHS' consolidated financial statements for the year ending September 30, 2022, and internal control over financial reporting as of September 30, 2022. 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, 2022, 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 21-04, 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.

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

To determine whether Federal Emergency Management Agency (FEMA) ensured state and local law enforcement agencies accounted for and expended FEMA's grant for protection of the President's non-governmental residences according to Federal regulations and FEMA policies, and the U.S. Secret Service (Secret Service) guidelines.

To determine the extent that FEMA's Technological Hazards Division (THD) ensures state, local, and tribal governments are prepared to respond to incidents related to radiological and chemical hazards.

Audit of FEMA's Verification of Household Income

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.

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.

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

To determine the extent that CBP targets and interdicts inadmissible international mail entering the United States through International Mail Facilities.

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

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

To determine to what extent CBP assessed and planned its needs for temporary and permanent facilities along the Southwest border.

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 the effectiveness of TSA's checked baggage screening technologies and related procedures. We will also assess whether Transportation Security Officers comply with checked baggage screening policies and procedures to prevent threat items from being brought onto commercial aircraft.

Determine whether TSA has implemented effective technical controls to protect its sensitive information stored and processed by its selected High Value Assets system.

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

Determine CISA's ability to detect and mitigate risks from major cyberattacks based on lesson's learned after the SolarWinds breach.

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.

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

Assess DHS' compliance with the National Instant Criminal Background Check System (NICS).

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.

Assess DHS preparations to receive and expedite requests from Afghan evacuees for long term legal status.

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.

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

Our objective is to determine whether DHS and its components have developed, updated, and adhered to policies related to the use of cellular site simulators.

To determine whether the Department of Homeland Security terminated security clearance and Personal Identity Verification (PIV) card access for separated employees and contractors in accordance with Federal regulations and Department policies.

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.

Review U.S. Customs and Border Protection's (CBP) screening and U.S. Immigration and Customs Enforcement's (ICE) arrest of a suspected terrorist released into the United States.

To determine the extent to which DHS accurately and effectively tracks migrant's post release addresses in the U.S.

Our objective is to determine whether DHS and its components have developed, updated, and adhered to policies related to the use of commercial telemetry data.

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 assess DHS' progress in fulfilling the requirements of the Geospatial Data Act of 2018, including the geospatial data standards and covered agency responsibilities

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.

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 FY 2022.

Determine whether DHS' information security program and practices are adequate and effective in protecting DHS' operations and assets for FY 2022.

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 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 awarded funding provided in the American Rescue Plan Act of 2021 in accordance with Federal laws and regulations.

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 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 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.

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

Determine the effectiveness of DHS information technology systems used to support Immigration and Custom Enforcement's efforts to track and account for individual overstays.

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

To determine the extent to which ICE investigates and combats transnational criminal organizations

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.  

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.

To determine to what extent FEMA provided oversight of Project Air Bridge and ensured its commercial partners distributed medical supplies to prioritized healthcare facilities in designated locations

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.

To determine to what extent the U.S. Coast Guard's use of its Streamlined Inspection Program (SIP) ensures enrolled vessels are compliant with the Code of Federal Regulations.

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.

Review DHS Components' 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.

Review DHS Components' 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.

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 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.

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

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 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.

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