CBP Needs Improved Oversight for Its Centers of Excellence and Expertise

Submitting OIG:

Report Description:

Our objective was to determine to what extent the establishment of CBP’s Centers of Excellence and Expertise (Centers) has improved the assessment, collection, and protection of revenue. The absence of performance standards made it difficult to determine to what extent the establishment of the Centers improve these, but we identified several areas in which CBP could improve its compliance with the Trade Facilitation and Trade Enforcement Act of 2015 (TFTEA), and its procedural guidance for the Centers. Without established performance standards, CBP cannot determine if the Centers are achieving established goals, operating as intended, collecting and protecting trade revenue, or meeting the legislated mission set forth in the TFTEA. We made five recommendations to strengthen CBP’s procedures for assessing, collecting, and protecting trade revenue. CBP concurred with our recommendations.

Date Issued:

Thursday, March 31, 2022

Agency Reviewed / Investigated:

Department of Homeland Security

Submitting OIG-Specific Report Number:

OIG-22-34

Component, if applicable:

United States Customs and Border Protection (CBP)

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
OIG-22-34.pdf	3.58 MB

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish performance standards for the Centers of Excellence and Expertise.
2	Open	No
We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish and implement procedures to periodically assess the performance of the Centers’ operations to assess, collect, and protect revenues. Specifically, CBP should ensure that the Centers are operating as intended; ensure that established goals are met; and assess the risk to the Centers’ ability to assess, collect, and protect revenue.
3	Open	No
We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to update all procedures to clearly define the Centers’ roles and responsibilities in revenue collection, ensure uniformity among Centers, and ensure personnel are trained on the updated procedures.
4	Open	No
We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish and implement enforcement procedures that include Center officials in the decision-making process and assist with corrective actions to promptly resolve importer violations.
5	Open	No
We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to update appropriate standard operating procedures for initiation, analysis, monitoring, and management of trade penalty cases that clearly delineate the Centers’ role and define ways to measure improvements.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

Open

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish performance standards for the Centers of Excellence and Expertise.

Open

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish and implement procedures to periodically assess the performance of the Centers’ operations to assess, collect, and protect revenues. Specifically, CBP should ensure that the Centers are operating as intended; ensure that established goals are met; and assess the risk to the Centers’ ability to assess, collect, and protect revenue.

Open

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to update all procedures to clearly define the Centers’ roles and responsibilities in revenue collection, ensure uniformity among Centers, and ensure personnel are trained on the updated procedures.

Open

We recommend the Executive Assistant Commissioners of CBP’s Offices of Trade and Field Operations coordinate to establish and implement enforcement procedures that include Center officials in the decision-making process and assist with corrective actions to promptly resolve importer violations.