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  • Review of U.S. Coast Guard's Fiscal Year 2018 Detailed Accounting Submission for Drug Control Funds

    Executive Summary

    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.

    Report Number
    OIG-19-33
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2019
  • Review of U.S. Customs and Border Protection's Fiscal Year 2018 Detailed Accounting Submission for Drug Control Funds

    Executive Summary

    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.

    Report Number
    OIG-19-29
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2019
  • CBP's Searches of Electronic Devices at Ports of Entry

    Executive Summary

    The Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA) requires U.S. Customs and Border Protection (CBP) to establish standard operating procedures (SOP) for searching, reviewing, retaining, and sharing information in communication, electronic, or digital devices at U.S. ports of entry. We determined that CBP’s Office of Field Operations (OFO) did not always conduct the searches at U.S. ports of entry according to its SOPs. Specifically, because of inadequate supervision to ensure OFO officers properly documented searches, OFO cannot maintain accurate quantitative data or identify and address performance problems related to these searches. These deficiencies in supervision, guidance, and equipment management, combined with a lack of performance measures, limit OFO’s ability to detect and deter illegal activities related to terrorism; national security; human, drug, and bulk cash smuggling; and child pornography.

    Report Number
    OIG-19-10
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2019
  • Review of U.S. Coast Guard's Fiscal Year 2017 Drug Control Performance Summary Report

    Executive Summary

    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).

    Report Number
    OIG-18-43
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2018
  • Review of U.S. Customs and Border Protection's Fiscal Year 2016 Detailed Accounting Submission

    Executive Summary

    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.

    Report Number
    OIG-17-29
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Keywords
    Fiscal Year
    2017
  • 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

    Executive Summary

    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.

    Report Number
    OIG-17-33
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • Review of U.S. Coast Guard's Fiscal Year 2016 Detailed Accounting Submission

    Executive Summary

    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. 

    Report Number
    OIG-17-32
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Fiscal Year
    2017
  • Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2016 Detailed Accounting Submission

    Executive Summary

    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.

    Report Number
    OIG-17-30
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Keywords
    Fiscal Year
    2017
  • Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2016 Drug Control Performance Summary Report

    Executive Summary

    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. 

    Report Number
    OIG-17-31
    Issue Date
    Document File
    DHS Agency
    Oversight Area
    Keywords
    Fiscal Year
    2017
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