Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2012 Drug Control Performance Summary Report

We have reviewed the accompanying Performance Summary Report of the U.S. Department of Homeland Security’s (DHS) Immigration and Customs Enforcement (ICE) for the year ended September 30, 2012. We have also reviewed the accompanying management’s assertions for the year ended September 30, 2012. ICE’s management is responsible for the Performance Summary Report and the assertions.