From the Executive Summary: "The Department of Homeland Security (DHS) has 62 H-60 helicopters operated by U.S. Customs and Border Protection (CBP) and the United States Coast Guard (USCG), both of which are converting the helicopters to add about 15 years of operational life. These conversions include repairing the airframes as well as installing updated equipment. We performed this audit to determine whether DHS, CBP, and the USCG have efficiently acquired, converted, and modified these helicopters. DHS established processes and procedures to govern its aviation assets and provide acquisition oversight. However, these efforts did not fully coordinate the acquisition, conversion, and modification of DHS aviation assets, and did not control acquisition costs, schedules, or performance. Department-level governance of aviation assets has been sporadic, and acquisition oversight in some components has been ineffective. [...] We made four recommendations that, when implemented, should improve the Department's management and oversight of its aviation assets, as well as CBP's aviation acquisitions and its H-60 program. DHS concurred with three of the four recommendations."
Department of Homeland Security, Office of Inspector General, Report No. OIG-13-89 (Revised)
Office of Inspector General, Department of Homeland Security: https://www.oig.dhs.gov/