Department of Homeland Security

The attached report presents the results of an integrated audit of the Department of Homeland Security’s (DHS’) consolidated financial statements for fiscal years 2021 and 2020 and internal control over financial reporting as of September 30, 2021. This audit is required by the Chief Financial...

The objective was to assess the causes and impact of medical vacancies at U.S. Immigration and Customs Enforcement (ICE) detention facilities and determine whether existing medical staffing plans and vacancies at detention facilities hinder ICE detainees’ access to adequate medical care.

We issued this management alert to advise the Department of Homeland Security and United States Coast Guard (Coast Guard) of a risk to the health and safety of personnel posed by using functional firearms (emptied of ammunition) during Digital Versatile Disc (DVD)-based simulation training. After...

U.S. Customs and Border Protection (CBP) does not always ensure only low-risk drivers participate in its Free and Secure Trade (FAST) program.

The objective was to determine to what extent FEMA followed Federal and departmental procedures and guidelines for awarding COVID-19 contracts to vendors in unusual and urgent circumstances.

The objectives were to assess the completeness, accuracy, timeliness, and quality of DHS’ fiscal year 2020, fourth quarter (FY 2020/Q4) spending data submitted for publication on USASpending.gov; and DHS’ implementation and use of the government-wide financial data standards.

Due to DHS’ absence of performance measures for combating wildlife trafficking, as well as limited data from U.S. Customs and Border Protection (CBP) and U.S. Immigration and Customs Enforcement (ICE), we reported on the findings for immediate action, rather than expanding our audit work. DHS could...

We determined that ICE did not always comply with segregation reporting requirements and did not ensure detention facilities complied with records retention requirements.

The objective was to determine to what extent CBP conducted searches of electronic devices at U.S. ports of entry in accordance with its standard operating procedures. OFO continues to experience challenges managing searches of electronic devices, similar to those identified in our first audit...

The objective was to determine whether DHS’ information security program and practices adequately and effectively protected data and information systems supporting DHS’ operations and assets for fiscal year 2020. In May 2020, the Deputy Under Secretary for Management formally documented the...