Independent Auditors' Report on U.S. Customs and Border Protection's FY 2015 Consolidated Financial Statements

In the independent auditors’ opinion, the financial statements present fairly, in all material respects, CBP’s financial position as of September 30, 2015. The report identifies four significant deficiencies in internal control, two of which are considered material weaknesses. The material weaknesses are in drawback of duties, taxes, and fees and information technology. The two other significant deficiencies were in internal control in the entry process and entity-level controls.