Review of U.S. Customs and Border Protection's Fiscal Year 2016 Detailed Accounting Submission [open pdf - 1MB]
From the Highlights: "KPMG [Klynveld Peat Marwick Goerdeler] LLP [limited liability partnership] (KPMG), under contract with the Department of Homeland Security OIG [Office of Inspector General], issued an Independent Accountants' Report on U.S. Customs and Border Protection's (CBP) Detailed Accounting Submission (DAS). CBP's management prepared the Table of FY 2016 Drug Control Obligations and related disclosures in accordance with the requirements of the ONDCP [ Office of National Drug Control Policy] Circular, 'Accounting of Drug Control Funding and Performance Summary,' dated January 18, 2013 (Circular). CBP's management was unable to provide supporting documentation for the assumptions underlying its drug control obligation allocation methodology for estimating the percentages of obligations related to drug control activities, and the allocation of those funds 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 2016 Drug Control Obligations presented in the DAS. As a result, KPMG was unable to complete review procedures related to assessing the reasonableness and accuracy of those assumptions."
Department of Homeland Security, Office of Inspector General, Report No. OIG-17-29
Department of Homeland Security, Office of Inspector General: http://www.oig.dhs.gov/