Review of U.S. Customs and Border Protection's Fiscal Year 2018 Detailed Accounting Submission for Drug Control Funds

Williams, Adley & Company – DC, LLP , under contract with the DHS OIG, issued an Independent Accountant’s Report on U.S. Customs and Border Protection’s (CBP) fiscal year 2018 Detailed Accounting Submission for drug control funds. CBP management prepared the Table of FY 2018 Drug Control Obligations and related disclosures in accordance with requirements of the Office of National Drug Control Policy’s Circular, Accounting of Drug Control Funding and Performance Summary, dated May 8, 2018 (the Circular). CBP 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. As a result, Williams Adley was unable to complete review procedures needed to assess the reasonableness and accuracy of the methodologies used. Except as noted above, nothing came to William Adley’s attention that caused them to believe that CBP’s FY 2018 Detailed Accounting Submission is not presented in conformity with the criteria set forth in the Circular.