Review of U.S. Coast 

Guard's FY 2014 Drug 

Control Performance 

Summary Report 

January 26, 2015 

OIG-15-27 
 

 

 

 

 

 

 

HIGHLIGHTS
 

Review of U.S. Coast Guard’s FY 2014 

Drug Control Performance Summary Report
 


 

January 26, 2015 

Why We Did 

This 

The Office of National Drug 

Control Policy’s (ONDCP) 

Circular, Accounting of Drug 

Control Funding and 

Performance Summary, 

requires National Drug 

Control Program agencies to 

submit to the ONDCP 

Director, not later than 

February 1 of each year, a 

detailed accounting of all 

funds expended for National 

Drug Control Program 

activities during the 

previous fiscal year. The 

Office of Inspector General 

(OIG) is required to conduct 

a review of the report and 

provide a conclusion about 

the reliability of each 

assertion made in the 

report. 

For Further Information: 

Contact our Office of Public Affairs at 

(202) 254-4100, or email us at 

DHS-OIG.OfficePublicAffairs@oig.dhs.gov 

What We Found 

KPMG LLP, under contract with the Department of 

Homeland Security OIG, issued an Independent 

Accountants’ Report on the U.S. Coast Guard’s (Coast 

Guard) fiscal year 2014 Drug Control Performance 

Summary Report. Coast Guard 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 (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. 

www.oig.dhs.gov OIG-15-27 
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OFFICE OF INSPECTOR GENERAL

Department of Homeland Security

Washington, DC 20528 / www.oig.dhs.gov

JAN 26 2015

TO: Rear Admiral Todd A. Sokalzuk

Chief Financial Officer

U.S. Coast Guard

C"._'

FROM: Mark Bell

Assistant Inspector General for Audits

SUBJECT: Review of U. S. Coast Guard's FY 2014 Drug Control Performance

Summary Report, Report Number OIG-I 5-27

Attached for your information is our final report, Review of U. S. Coast Guard's

FY 2014 Drug Control Performance Summary Report. Coast Guard management

prepared the Performance Summary Report and related disclosures to comply

with the requirements of the Office of National Drug Control Policy's circular,

Accounting of Drug Control Funding and Performance Summary, dated January

18, 2013.

We contracted with the independent public accounting firm, KPMG LLP

(KPMG), to review Coast Guard's Drug Control Performance Summary Report.

KPMG is responsible for the attached Independent Accountants' Report of its

review, dated January 20, 2015, and the conclusions expressed in it. KPMG's

report contains no recommendations.

Consistent with our responsibility under the Inspector General Act, we will

provide copies of our report to appropriate congressional committees with

oversight and appropriation responsibility over the Department of Homeland

Security. We will post the report on our website for public dissemination.

Please call me with any questions, or your staff may contact Don Bumgardner,

Acting Deputy Assistant Inspector General for Audits, at (202) 254-4100.

Attachment

www.oig.dhs.gov OIG-15-27
 

KPMG LLP 

Suite 12000 

1801 K Street, NW 

Washington, DC 20006 

Independent Accountants’ Report 

Inspector General 

U.S. Department of Homeland Security: 

We have reviewed the accompanying Performance Summary Report of the U.S. Department of Homeland 

Security’s (DHS) United States Coast Guard (Coast Guard) for the year ended September 30, 2014. Coast 

Guard’s management is responsible for the Performance Summary Report. 

Our review was conducted in accordance with attestation standards established by the American Institute 

of Certified Public Accountants, and applicable standards contained in Government Auditing Standards, 

issued by the Comptroller General of the United States. A review is substantially less in scope than an 

examination, the objective of which is the expression of an opinion on the Performance Summary Report. 

Accordingly, we do not express such an opinion. 

Management of Coast Guard prepared the Performance Summary Report to comply with the requirements 

of the Office of National Drug Control Policy (ONDCP) Circular, Accounting of Drug Control Funding 

and Performance Summary, dated January 18, 2013 (the Circular). 

Based on our review, nothing came to our attention that caused us to believe that the Performance 

Summary Report for the year ended September 30, 2014, referred to above, is not presented, in all material 

respects, in conformity with the criteria set forth in the Circular. 

This report is intended solely for the information and use of management of DHS and Coast Guard, the 

DHS Inspector General, the ONDCP, and the U.S. Congress, and is not intended to be and should not be 

used by anyone other than these specified parties. 

January 20, 2015 

KPMG LLP is a Delaware limited liability partnership, 

the U.S. member firm of KPMG International Cooperative 

(“KPMG International”), a Swiss entity. 






 

 

OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix A 

Report Distribution 

Department of Homeland Security 

Secretary 

Deputy Secretary 

Chief of Staff 

General Counsel 

Executive Secretary 

Director, GAO/OIG Liaison Office 

Assistant Secretary for Office of Policy 

Assistant Secretary for Office of Public Affairs 

Assistant Secretary for Office of Legislative Affairs 

U.S. Coast Guard 

Commandant 

Chief Financial Officer 

Audit Liaison 

Office of Management and Budget 

Chief, Homeland Security Branch 

DHS OIG Budget Examiner 

Congress 

Congressional Oversight and Appropriations Committees 

Office of National Drug Control Policy 

Associate Director for Management and Administration 

www.oig.dhs.gov OIG-15-27 
 

 

 

 

 

 

 

ADDITIONAL INFORMATION AND COPIES 

To view this and any of our other reports, please visit our website at: www.oig.dhs.gov. 

For further information or questions, please contact Office of Inspector General Public Affairs 

at: DHS-OIG.OfficePublicAffairs@oig.dhs.gov. Follow us on Twitter at: @dhsoig. 

OIG HOTLINE 

To report fraud, waste, or abuse, visit our website at www.oig.dhs.gov and click on the red 

"Hotline" tab. If you cannot access our website, call our hotline at (800) 323-8603, fax our 

hotline at (202) 254-4297, or write to us at: 

Department of Homeland Security 

Office of Inspector General, Mail Stop 0305 

Attention: Hotline 

245 Murray Drive, SW 

Washington, DC 20528-0305