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Audits, Inspections, and Evaluations

Report Number Title Issue Date Fiscal Year
OIG-16-113-VR ICE Still Struggles to Hire and Retain Staff for Mental Health Cases in Immigration Detention 2016
OIG-16-92 December 3, 2015 – San Bernardino Incident 2016
OIG-16-80 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting.

>United States Immigration and Customs Enforcement's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-73 The Chief Financial Officers Act of 1990 (Public Law 101-576) and the Department Of Homeland Security Financial Accountability Act (Public Law 108-330) require us to conduct an annual audit of the Department of Homeland Security’s (DHS) consolidated financial statements and internal control over financial reporting. For

>National Protection and Programs Directorate's Management Letter for DHS' FY 2015 Financial Statements Audit 		2016
OIG-16-61 Each year, our independent auditors identify component-level information technology (IT) control deficiencies as part of the DHS consolidated financial statement audit. This letter provides details that were not included in the fiscal year 2015 DHS Agency Financial Report.

>Information Technology Management Letter for the U. S. Immigration and Customs Enforcement Component of the FY 2015 Department of Homeland Security Financial Statement Audit 		2016
OIG-16-31 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on U.S. Immigration and Customs Enforcement’s (ICE) Detailed Accounting Submission. ICE’s management prepared the Table of FY 2015 Drug Control Obligations and related disclosures to comply with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular). Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that ICE’s FY 2015 Detailed Accounting Submission is not presented in conformity with the criteria in ONDCP’s Circular. KPMG LLP did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2015 Detailed Accounting Submission 		2016
OIG-16-30 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Immigration and Enforcement’s (ICE) fiscal year 2015 Drug Control Performance Summary Report. ICE management prepared the Performance Summary Report and related disclosures to comply with the requirements of the ONDCP Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013 (Circular). Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that ICE’s FY 2015 Performance Summary Report is not presented in conformity with the criteria in the ONDCP Circular. KPMG LLP did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2015 Drug Control Performance Summary Report 		2016
OIG-16-17 We conducted this audit to determine how human traffickers used legal means to bring potential victims to the United States. We also assessed whether improvements in data quality and exchange could help Department of Homeland Security (DHS) better identify human traffickers. Our match of ICE and USCIS data from 2005 to 2014 indicated that work and fiancé visas were the primary means by which 17 of 32 known traffickers brought victims into the United States. In addition, we determined that 274 subjects of ICE human trafficking investigations successfully petitioned USCIS to bring 425 family members and fiancés into the United States. Available data could not confirm whether or not these cases actually involved human trafficking. ICE and USCIS could improve data quality to facilitate the ability to identify instances of human trafficking.

>ICE and USCIS Could Improve Data Quality and Exchange to Help Identify Potential Human Trafficking Cases 		2016
OIG-15-112 As part of the follow-up to Management Alert – U.S. Immigration and Customs Enforcement’s San Pedro Service Processing Center, San Pedro, California, December 11, 2014, we obtained and analyzed additional information to determine ICE’s long-term plan for, and how much it spent on, the facility. Although U.S. Immigration and Customs Enforcement (ICE) is taking action to repair the safety issues at the San Pedro facility identified in our Management Alert, we have concerns regarding ICE’s process to renovate this facility. ICE did not develop a long-term plan for the facility and renovated a portion of the first floor by performing several small projects. Including the safety repairs, ICE will have spent $6 million on a mostly unused and unoccupied facility.

>Follow-up to Management Alert - U.S. Immigration and Customs Enforcement's Facility, San Pedro, California 		2015
OIG-15-71 KPMG LLP reviewed the United States Immigration and Customs Enforcement’s (ICE) internal control over financial reporting. The management letter contains five observations related to internal control and other operational matters for management’s considerations.

>United States Immigration and Customs Enforcement's Management Letter for DHS' FY 2014 Financial Statements Audit 		2015
OIG-15-57 U.S. Immigration and Customs Enforcement Air Operations (ICE Air) is responsible for moving and removing detainees in ICE custody by providing air transportation services to Enforcement and Removal Operations’ (ERO) 24 field offices. We reviewed this program to determine whether ICE Air was ensuring the most effective use of its resources. Although ICE Air met its mission by transporting 930,435 detainees over a 3-1/2-year period, it could have used its resources more effectively. In fact, ICE Air may have missed opportunities to improve the program’s overall effectiveness even though it has identified some ways to reduce costs associated with detainee transportation. Furthermore, ICE Air does not capture complete and accurate data essential to support operational decisions. This occurred because ERO did not provide the planning, management, and reporting tools needed to operate effectively, and it does not have a mechanism in place to obtain feedback on how well its processes are performing. ERO management has not developed a data management plan, assessed staffing and training needs, or implemented formal policies and procedures. It also has not conducted a comprehensive analysis of current operations for making informed business decisions that will safeguard the program’s resources. As a result, ICE Air operated charter flights with empty seats and could have realized cost savings of up to $41.1 million upon determining optimum flight capacity. This estimate is based on the average of charter costs incurred during the scope period for the missions analyzed. Although the estimated potential cost savings will not be claimed as funds put to better use, it is an indicator of ICE Air’s potential for future cost savings.

>ICE Air Transportation of Detainees Could Be More Effective 		2015
OIG-15-42 We contracted with the independent public accounting firm KPMG, LLP to perform the audit of the consolidated financial statements of the U.S. Department of Homeland Security (DHS) for the year ended September 30, 2014. KPMG, LLP evaluated selected general information technology controls and business process application controls at U.S. Immigration and Customs Enforcement (ICE). KPMG, LLP determined that ICE had made improvements in designing and consistently implementing controls related to segregation of duties on financial system components and in addressing identified vulnerabilities. However, KPMG, LLP continued to identify general information technology controls deficiencies related to access controls and configuration management of ICE’s core financial system. Such control deficiencies limited ICE’s ability to ensure the confidentiality, integrity, and availability of its critical financial and operational data.

>Information Technology Management Letter for the Immigration Customs Enforcement Component of the FY 2014 Department of Homeland Security Financial Statement Audit 		2015
OIG-15-22 ICE’s Intensive Supervision Appearance Program offers alternatives to detention. We reviewed whether: (1) the rate at which individuals in the Intensive Supervision Appearance Program have absconded or committed criminal acts has been reduced since 2009; (2) ICE can improve the effectiveness of its alternatives to detention program, either by revising or expanding its Intensive Supervision Appearance Program contract, or through other cost-effective means; and (3) ICE’s Risk Classification Assessment is effective. According to U.S. Immigration and Customs Enforcement (ICE), the Intensive Supervision Appearance Program is effective because, using its performance metrics, few program participants abscond. However, ICE has changed how it uses the program and no longer supervises some participants throughout their immigration proceedings. As a result, ICE cannot definitively determine whether the Intensive Supervision Appearance Program has reduced the rate at which aliens, who were once in the program but who are no longer participating, have absconded or been arrested for criminal acts. ICE should adjust its performance metrics to reflect changes in its criteria for program participation.

>U.S. Immigration and Customs Enforcement's Alternatives to Detention (Revised) 		2015
OIG-15-24 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on U.S. Immigration and Customs Enforcement’s (ICE) Detailed Accounting Submission. ICE management prepared the Table of FY 2014 Drug Control Obligations and related disclosures to comply with the requirements of the Office of National Drug Control Policy’s ONDCP Circular, Accounting of Drug Control Funding and Performance Summary (Circular), dated January 18, 2013. Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that the Detailed Accounting Submission for the year ended September 30, 2014, is not presented, in all material respects, in conformity with the criteria in ONDCP’s Circular. KPMG LLP did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's FY 2014 Detailed Accounting Submission 		2015
OIG-15-23 KPMG LLP, under contract with the Department of Homeland Security OIG, issued an Independent Accountants’ Report on the U.S. Immigration and Customs Enforcement’s (ICE) fiscal year (FY) 2014 Drug Control Performance Summary Report. ICE management prepared the Performance Summary Report and related disclosures to comply with the requirements of ONDCP’s circular, Accounting of Drug Control Funding and Performance Summary (Circular), dated January 18, 2013. Based on its review, nothing came to KPMG LLP’s attention that caused it to believe that the Performance Summary Report for the year ended September 30, 2014, is not presented, in all material respects, in conformity with the criteria in the ONDCP Circular. KPMG LLP did not make any recommendations as a result of its review.

>Review of U.S. Immigration and Customs Enforcement's FY 2014 Drug Control Performance Summary Report 		2015
OIG-14-116 In February and March 2013, media sources reported U.S. Immigration and Customs Enforcement (ICE) released hundreds of immigration detainees, including detainees with criminal convictions. The publicized releases occurred the weekend before sequestration went into effect on March 1, 2013, generating speculation that the releases were improperly motivated. We determined that the following factors influenced ICE’s decision to release 2,226 immigration detainees between February 9 and March 1, 2013.

>ICE's Release of Immigration Detainees (Revised) 		2014
OIG-14-105 In fiscal year 2012, ICE had 2,253 cases totaling approximately $21 million in workers’ compensation related costs. Our audit objective was to determine whether ICE is effectively managing the program to minimize lost workdays and related compensation costs. ICE has not effectively managed its Federal Employees’ Compensation Act program to control costs. Specifically, it has not ensured correct processing of claims and monitoring of workers’ compensation cases. In addition, ICE has not implemented management controls needed to manage the program. As a result, ICE has not minimized lost workdays and related compensation costs. For example, we identified five cases in which individuals received approximately $1 million in compensation after they were cleared to return to work.

>U.S. Immigration and Customs Enforcement’s Management of the Federal Employees’ Compensation Act Program (Revised) 		2014
OIG-12-66 Communication Regarding Participation in Secure Communities (Revised) 2012
OIG-14-85 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of Department of Homeland Security fiscal year 2013 consolidated financial statements. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG is responsible for the attached management letter dated March 11, 2014, and the conclusion expressed in it.

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2013 Department of Homeland Security’s Financial Statement Audit 		2014
OIG-14-66 We contracted with the independent public accounting firm KPMG LLP (KPMG) to conduct the audit of the DHS’ FY 2013 financial statements and internal control over financial reporting. The contract required that KPMG perform its audit according to generally accepted government auditing standards and guidance from the Office of Management and Budget and the Government Accountability Office. KPMG isresponsible for the attached management letter dated January 15, 2014, and the conclusions expressed in it

>U.S. Immigration and Customs Enforcement’s Management Letter for FY 2013 DHS Financial Statements Audit 		2014
OIG-14-38 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Performance Summary Report. This report contains no recommendation.

>Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2013 Drug Control Performance Summary Report 		2014
OIG-14-37 We contracted with the independent public accounting firm KPMG LLP to perform the review. KPMG LLP is responsible for the attached independent accountants’ report, dated February 04, 2014, and the conclusions expressed in it. We do not express an opinion on the Detailed Accounting Submission and related disclosures. This report contains no recommendation

>Independent Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2013 Detailed Accounting Submission 		2014
OIG-14-33 U.S. Immigration and Customs Enforcement (ICE) is responsible for an effective worksite enforcement strategy to protect critical infrastructure, target employers who violate employment laws, and protect employment opportunities for the Nation’s lawful workforce. In 2009, ICE revised its worksite enforcement strategy to prioritize identifying employers who knowingly hire illegal workers, arresting and removing illegal workers, and using all available civil and administrative tools to penalize and deter illegal employment. From fiscal years 2009 through 2012, Congress allocated about $531 million to fund and implement ICE’s worksite enforcement strategy. Over that same period, ICE’s Homeland Security Investigations directorate conducted about 9,140 administrative inspections and issued about $31.2 million in civil fines to employers. The audit objective was to determine whether ICE is meeting the requirements of the Immigration Reform and Control Act of 1986 through the administrative inspection process for its worksite enforcement strategy.

>U.S. Immigration and Customs Enforcement’s Worksite Enforcement Administrative Inspection Process 		2014
OIG-13-103 In June 2012, Egyptian Hani Nour Eldin visited the United States as a member of an Egyptian parliamentary delegation to meet with U.S. Government officials and business leaders. During this visit, Mr. Eldin raised with White House officials the possibility of transferring Omar Abdel Rahman, a convicted terrorist, from U.S. custody to Egyptian custody. In June 2012, former Chairman Peter T. King, of the House Committee on Homeland Security, raised concerns that Mr. Eldin, a self-proclaimed member of Gama’a al-Islamiyya (the Islamic Group), which the Department of State has designated a Foreign Terrorist Organization since 1997, was issued a visa and granted admission into the United States. Former Chairman King requested that we review DHS admissibility processes for members of Foreign Terrorist Organizations. He also asked that we establish whether DHS has a potential role or has been consulted about transferring convicted terrorist Omar Abdel Rahman from U.S. custody to Egyptian custody, for “humanitarian and health reasons.”

>DHS’ Efforts To Screen Members of Foreign Terrorist Organizations (Redacted) 		2013
OIG-13-80 During fiscal years 2010 and 2011 audits of Department of Homeland Security (DHS) financial statements, independent auditors noted concerns with recorded obligations for some Enforcement and Removal Operations contracts. Since the scope of the financial statements audit does not necessarily include an in-depth review of matters that are not material to the audit, we conducted a performance audit of the processes. Our audit objective was to determine whether ICE is appropriately managing its contract funding and payment processes.

>U.S. Immigration and Customs Enforcement’s Enforcement and Removal Operations’ Contract Funding and Payment Processes 		2013
OIG-13-60 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012, and the related statements of net cost, changes in net position, and custodial activity, and combined statement of budgetary resources for the year then ended (referred to as the “fiscal year (FY) 2012 financial statements”). We were also engaged to audit the Department’s internal control over financial reporting of the FY 2012 financial statements. The objective of our audit engagement was to express an opinion on the fair presentation of the FY 2012 financial statements and the effectiveness of internal control over financial reporting of the FY 2012 financial statements.

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2012 Department of Homeland Security Financial Statement Audit 		2013
OIG-13-66 We have audited the balance sheet of the U.S. Department of Homeland Security (DHS or Department) as of September 30, 2012 and the related statements of net cost, changes in net position and custodial activity, and combined statement of budgetary resources for the year then ended (referred to herein as the “fiscal year (FY) 2012 financial statements”). The objective of our audit was to express an opinion on the fair presentation of these financial statements. We were also engaged to examine the Department’s internal control over financial reporting of the FY 2012 financial statements, based on the criteria established in Office of Management and Budget (OMB), Circular No. A-123, Management’s Responsibility for Internal Control, Appendix A.

>U.S. Immigration and Customs Enforcement’s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit 		2013
OIG-13-30 We have reviewed the accompanying Table of Prior Year Drug Control Obligations and related disclosures 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 Table of Prior Year Drug Control Obligations, related disclosures, and the assertions.

>Independent Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2012 Drug Control Obligations (Revised) 		2013
OIG-13-32 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.

>Review of U.S. Immigration and Customs Enforcement’s Reporting of FY 2012 Drug Control Performance Summary Report 		2013
OIG-12-130 The Performance of 287(g) Agreements FY 2012 Follow-Up 2012
OIG-12-64  

>Operations of United States Immigration and Customs Enforcement’s Secure Communities (Revised) 		2012
OIG-12-51  

>U.S. Immigration and Customs Enforcement’s Management Letter for FY 2011 DHS Consolidated Financial Statements Audit 		2012
OIG-12-50  

>Information Management Letter for the Immigration and Customs Enforcement Component of the FY 2011 DHS Financial Statement Audit 		2012
OIG-12-34  

>Independent Review of the U.S. Immigration and Customs Enforcement's Reporting of FY 2011 Drug Control Performance Summary Report 		2012
OIG-12-33  

>Independent Review of the U.S. Immigration and Customs Enforcement's Reporting of FY 2011 Drug Control Obligations 		2012
OIG-11-119  

>The Performance of 287(g) Agreements FY 2011 Update 		2011
OIG-11-100  

>DHS Detainee Removals and Reliance on Assurances 		2011
OIG-11-107  

>DHS’ Role in Nominating Individuals for Inclusion on the Government Watchlist and Its Efforts to Support Watchlist Maintenance 		2011
OIG-11-70  

>Information Technology Management Letter for the Immigration and Customs Enforcement Component of the FY 2010 DHS Financial Statement Audit 		2011
OIG-11-68  

>Information Sharing On Foreign Nationals: Overseas Screening (Redacted) 		2011
OIG-11-64  

>U.S. Immigration and Customs Enforcement's Management Letter for FY 2010 DHS Consolidated Financial Statements Audit 		2011
OIG-11-62  

>Management of Mental Health Cases in Immigration Detention 		2011
OIG-11-39  

>Independent Review of the U.S. Immigration and Customs Enforcement's Reporting of FY 2010 Drug Control Performance Summary Report 		2011
OIG-11-38  

>Independent Review of the U.S. Immigration and Customs Enforcement's Reporting of FY 2010 Drug Control Obligations 		2011
OIG-11-26  

>U.S. Immigration and Customs Enforcement Identification of Criminal Aliens in Federal and State Custody Eligible for Removal from the United States 		2011
OIG-10-124  

>The Performance of 287(g) Agreements Report Update  ( 		2010
OIG-10-122  

>Age Determination Practices for Unaccompanied Alien Children - Update 		2010
OIG-10-100  

>Immigration and Customs Enforcement Privacy Stewardship 		2010
OIG-10-90  

>Immigration and Customs Enforcement Information Technology Management Progresses But Challenges Remain  		2010
OIG-10-87  

>Information Technology Management Letter for the FY 2009 Immigration Customs Enforcement Financial Integrated Audit 		2010

*NDAA, Pub. L. 117-263, section 5274 Response Received. View responses

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