Department of Homeland Security
 

U.S. Immigration and Customs Enforcement’s 


Enforcement and Removal Operations’ 


Contract Funding and Payment Processes 


OIG-13-80 April 2013
 
 

 OFFICE OF INSPECTOR GENERAL 

 Department of Homeland Security 

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

APR 24 2013 

MEMORANDUM FOR: Gary Mead 

Executive Associate Director 

Enforcement and Removal Operations 

U.S. Immigration and Customs Enforcement 

FROM: ards 

pector General for Audits 

Anne L. Rich

Assistant Ins

SUBJECT: U.S. Immigration and Customs Enforcement’s 

Enforcement and Removal Operations’ Contract Funding 

and Payment Processes 

Attached for your action is our final report, U.S. Immigration and Customs Enforcement’s 

Enforcement and Removal Operations’ Contract Funding and Payment Processes. We 

incorporated formal comments from the U.S. Immigration and Customs Enforcement’s 

(ICE) Office of Management and Administration in the final report. 

The report contains four recommendations aimed at improving ICE’s Enforcement and 

Removal Operations’ contract funding and payment processes. ICE’s Office of 

Management and Administration concurred with all four recommendations. Based on 

information provided in ICE’s response to the draft report, we consider recommendation 

1 open and resolved. Once ICE has fully implemented the recommendation, please 

submit a formal closeout letter to us within 30 days so that we may close the 

recommendation. The memorandum should be accompanied by evidence of 

completion of agreed-upon corrective actions and the disposition of any monetary 

amounts. 

Recommendations 2, 3, and 4 are considered open and unresolved. As prescribed by 

the Department of Homeland Security Directive 077-01, Follow-Up and Resolution for 

Office of Inspector General Report Recommendations, within 90 days of the date of this 

memorandum, please provide our office with a written response that includes your 

corrective action plan and target completion date for each recommendation. Also, 

please include responsible parties and any other supporting documentation necessary 

to inform us about the current status of the recommendations. Until your response is 

received and evaluated, recommendations 2, 3, and 4 will be considered open and 

unresolved. 
 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Consistent with our responsibility under the Inspector General Act, we are providing 

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 Mark Bell, Deputy Assistant 

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

Attachment 

www.oig.dhs.gov 2 OIG-13-80 
 

 

 

 

 

 

 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Table of Contents 

Executive Summary............................................................................................................. 1 


Background ........................................................................................................................ 2 


Results of Audit .................................................................................................................. 4 


ICE’s Processing of Invoices ................................................................................... 4 


ICE’s Corrective Actions ......................................................................................... 6 


Recommendations ................................................................................................. 7 


Management Comments and OIG Analysis ........................................................... 8 


Appendixes 

Appendix A: Objectives, Scope, and Methodology ............................................ 10 


Appendix B: Management Comments to the Draft Report ............................... 12 


Appendix C: Major Contributors to This Report ................................................ 14 


Appendix D: Report Distribution ........................................................................ 15 


Abbreviations 

DHS Department of Homeland Security 

ERO Enforcement and Removal Operations 

FAR Federal Acquisition Regulation 

FY fiscal year 

ICE U.S. Immigration and Customs Enforcement 

MSD Mission Support Division 

OIG Office of Inspector General 

OBPP Office of Budget and Program Performance 

SAF Subject to Availability of Funds 
 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Executive Summary 

U.S. Immigration and Customs Enforcement’s (ICE) primary mission is to promote 

homeland security and public safety through the criminal and civil enforcement of 

Federal laws governing border control, customs, trade, and immigration. One of its 

principal operating program offices is Enforcement and Removal Operations, which 

identifies and apprehends removable aliens, detains these individuals when necessary, 

and removes illegal aliens from the United States. 

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. 

ICE did not appropriately manage its contract funding and payment processes. ICE 

rejected some proper invoices for contracts that included the Subject to Availability of 

Funds clause and did not accurately calculate or pay interest penalties on some proper 

invoices. These deficiencies occurred because ICE did not provide contractors with the 

required written notification, had standard operating procedures that instructed 

personnel to reject invoices, and did not timely make funds available in the financial 

system to process proper invoice payments. 

As a result, ICE’s rejection of proper invoices for Enforcement and Removal Operations 

contracts and inaccurate calculation and payment of interest penalties may increase its 

risk for interruption of contracted services essential to its mission to remove aliens, 

including convicted criminals who pose a threat to national security or are a risk to 

public safety. 

We made four recommendations intended to improve ICE’s management of its contract 

funding and payment processes. ICE concurred with all four recommendations. 

www.oig.dhs.gov 1 OIG-13-80 
 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Background 

ICE’s primary mission is to promote homeland security and public safety through the 

criminal and civil enforcement of Federal laws governing border control, customs, trade, 

and immigration. The agency has an annual budget of more than $5.8 billion, primarily 

devoted to its two principal operating program offices: Homeland Security Investigations 

and Enforcement and Removal Operations (ERO). 

ERO identifies and apprehends removable aliens, detains these individuals when 

necessary, and removes illegal aliens from the United States. ERO prioritizes the 

apprehension, arrest, and removal of convicted criminals and those who pose a threat 

to national security or are a risk to public safety. It executes its mission through 7 

Headquarters Divisions and 24 Field Offices. The seven Headquarters Divisions are: 

1. Secure Communities and Enforcement 

2. Repatriation 

3. Custody Management 

4. Field Operations 

5. ICE Health Service Corps 

6. Law Enforcement Systems and Analysis 

7. Operations Support 

ICE incurs expenses related to ERO activities from vendor contracts and similar 

agreements. These contracts also provide detainee services such as food, legal services, 

recreation, and medical needs. The Office of Acquisition Management awards and 

administers ERO contracts in conjunction with the ERO program office representative. 

Contracts that include the Availability of Funds (SAF) clause allow contracting officers to 

initiate contract actions chargeable to funds of the new fiscal year before these funds 

are available.1

 The SAF clause indicates to service providers that funds are not available 

for the contract at a particular date, and work may not begin until the contractor is 

provided written notification that funds are available. 

According to the Federal Acquisition Regulation (FAR) Section 32.703-2(c), “[t]he 

Government shall not accept supplies or services under a contract conditioned upon the 

availability of funds until the contracting officer has given the contractor notice, to be 

1

 The Availability of Funds clause is commonly referenced as “Subject to Availability of Funds (SAF)” on ICE 

documents. 

www.oig.dhs.gov 2 OIG-13-80 
 

 

 

 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

confirmed in writing, that funds are available.” Additionally, ICE contracts that include 

the SAF clause indicate, “ICE will neither present detainees to the service provider 

[contractor] nor direct performance of any other services until ICE has the appropriate 

funding ...Performance under this Agreement is not authorized until the Contracting 

Officer issues an order in writing.” 

Prior to the beginning of the fiscal year, ICE’s Office of Budget and Program 

Performance (OBPP) sends ERO’s Mission Support Division (MSD) spend plans with 

estimated levels of spending. OBPP considers the approved spend plans to determine 

the amount of funds it provides to ERO. Subsequently, ERO MSD allocates these funds 

to field offices and headquarters. The agreed-upon spend plans show how ERO plans to 

use its funds throughout the fiscal year (FY) by category within the program. 

The ICE Dallas Finance Center obligates funds for ERO contracts in ICE’s Federal Financial 

Management System (financial system) after consideration of contract actions 

performed by the ICE Office of Acquisition Management and the funds allocated by MSD 

to the pertinent field office or headquarters.2

 These obligations determine the funds 

available for processing payments for ERO contract invoices. 

The ICE Burlington Finance Center and ERO Contracting Officer Representatives review 

invoices for ERO contracts and approve or reject the invoices for payment. When 

information is missing, incorrect, or obligations are insufficient, the invoice is returned 

to the contractor with a rejection memorandum stating the reason(s) for rejection. 

Contractors are entitled to interest penalty payments if their proper invoice is not paid 

promptly or is erroneously rejected. According to FAR Section 32.906, if the ICE billing 

office erroneously rejects a proper invoice, it should calculate and pay the contractor 

the original invoice amount as well as the associated interest amount. 

During FYs 2010 and 2011 audits of DHS financial statements, independent auditors 

noted that ICE recorded obligations at $0 for ERO contracts that included the SAF clause. 

Since the scope of the financial statements audit does not necessarily include an indepth review of matters that are not material to the audit, we conducted a performance 

audit of the processes. 

2 According to the U.S. Government Accountability Office, obligating funds means that they are committed, 

and the government has a legal duty, which could become a legal liability, to pay for goods and services 

ordered or received (A Glossary of Terms Used in the Federal Budget Process, September 2005, p. 70). 

www.oig.dhs.gov 3 OIG-13-80 
 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Results of Audit 

ICE did not appropriately manage its contract funding and payment processes. It 

rejected some proper invoices for contracts that included the SAF clause and did not 

accurately calculate or pay interest penalties on those invoices. 

These rejections occurred because ICE did not provide contractors with written 

notification of funds availability for ERO contracts that included the SAF clause before 

contractors provided services. Additionally, ICE standard operating procedures 

instructed its personnel to reject proper invoices when the funds were not obligated in 

its financial system. Finally, ICE did not obligate sufficient funds timely to process 

proper invoice payments. 

As a result, ICE’s rejection of these proper invoices and inaccurate calculation and 

payment of interest penalties for ERO contracts may have increased the risk of 

interruption of contracted services essential to its mission to remove aliens who present 

a danger to national security or are a risk to public safety. 

ICE’s Processing of Invoices 

ICE’s rejection of proper invoices and inaccurate calculation and payment of 

interest penalties due to the contractor violates the FAR. Out of 20 rejected 

invoices we reviewed for contracts that included the SAF clause, ICE rejected 4 

proper invoices. The rejection notices listed reasons such as “Contract is Subject 

to the Availability of Funds... Please resubmit once funds are available... Subject 

to Availability of Funds contracts are not billable until funds are available.” 

These reasons do not constitute appropriate criteria for rejection. Additionally, 

these proper invoices should have incurred interest penalties because they were 

rejected improperly. 

According to FAR, Subpart 32.9, “Prompt Payment,” interest penalty payments 

must be paid in addition to the amount(s) of the erroneously rejected proper 

invoices. Specifically, FAR Section 32.906(b)(4) states, “When it is determined 

that the designated billing office erroneously rejected a proper invoice and upon 

resubmission of the invoice, [the designated payment office] will enter in the 

payment system the original date the invoice was received by the designated 

billing office for the purpose of calculating the correct payment due date and any 

interest penalties that may be due.” 

www.oig.dhs.gov 4 OIG-13-80 
 

 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

ICE should have calculated and paid interest penalties, as required by the FAR, 

for these improperly rejected proper invoices. ICE subsequently paid the 

rejected invoices, but without accurately calculating and paying interest 

penalties to the contractor. Of the 20 rejected invoices we reviewed, 4 were 

paid a total 270 days late. This practice of rejecting proper invoices and not 

paying interest penalties violates the FAR and increases the risk of interruption 

of services for detention and removal of aliens. 

ICE’s Written Notification of Funds Availability to Contractors 

ICE does not provide contractors written notification of funds availability for ERO 

contracts that include the SAF clause. This violates the FAR and the underlying 

contracts and agreements. Four of the ICE contracting officials we interviewed 

did not notify contractors of funds availability in writing before the contractors 

began work. One contracting official considered the initial contract modification 

to be sufficient notification. However, this modification listed the dollar value at 

$0, reiterated that funds were not available, and stated that the contracting 

officer would provide availability of funds in writing. The modification did not 

satisfy the FAR requirement. 

In addition, a contractor performing detention-related work for ICE informed us 

that contracting officials had not provided the required notification for the past 4 

years. ICE’s practice of not providing this required written notification has 

created a situation where the contractors start work before funds are available 

to process payments at the ICE Burlington Finance Center. 

An Office of Acquisition Management official believed that the SAF clause 

indicates to the vendor that funds are not available at the time, but that services 

need to continue. According to this official, if a contractor chooses to perform 

work under a contract that includes the SAF clause when funds are not available 

for payment, the contractor is working at its own risk. This official explained that 

maintaining services for detention contracts is critical and that services need to 

continue. However, we determined that detention services are regular, ongoing, 

nonemergency services, and not exempt from the FAR requirements. 

According to FAR Section 32.703-2(c), “The Government shall not accept supplies 

or services under a contract conditioned upon the availability of funds until the 

contracting officer has given the contractor notice, to be confirmed in writing, 

that funds are available.” Additionally, contracts including the SAF clause 

www.oig.dhs.gov 5 OIG-13-80 
 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

indicate, “ICE will neither present detainees to the Service Provider [contractor] 

nor direct performance of any other services until ICE has the appropriate 

funding ... Performance under this Agreement is not authorized until the 

Contracting Officer issues an order in writing.” 

ICE’s Standard Operating Procedures 

ICE’s standard operating procedures instruct personnel responsible for 

processing invoice payments at the ICE Burlington Finance Center to reject 

proper invoices when funds are not available in the financial system. According 

to the standard operating procedures, a contract that includes the SAF clause 

directs that the contractor shall not provide services until the contracting official 

provides funding via a contract modification to the contractor. If these 

conditions are not met, no payments may be authorized and the invoices must 

be rejected. 

However, FAR Section 32.904(b) contradicts ICE standard operating procedures. 

It indicates, in part, that generally, the due date for making a payment to a 

proper invoice is the later of the 30th day after the designated billing office 

receives a proper invoice from the contractor, or the 30th day after Government 

acceptance of supplies delivered or services performed. The FAR does not 

suggest unobligated funds as a reason for rejecting a proper invoice. 

ICE’s Obligation of Funds 

ICE allowed contractors to perform work without sufficient funds obligated in its 

financial system. Although a written agreement between the agency and 

contractors for services existed, 17 of the 20 rejected invoices reviewed did not 

have sufficient funds obligated until after the performance start date listed on 

the invoices. According to Title 31 of the U.S. Code, section 1501(a), an amount 

must be recorded as an obligation when supported by documentary evidence of 

a binding agreement between an agency and another person, provided that it is 

in writing and executed while the appropriation is available. 

ICE’s Corrective Actions 

In FYs 2010 and 2011, independent auditors issued notices of findings and 

recommendations noting that ICE recorded obligations at $0 for ERO contracts 

that included the SAF clause. These notices also included ICE’s concurrence of 

www.oig.dhs.gov 6 OIG-13-80 
 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

the findings and need for corrective action. ICE officials provided various 

explanations concerning the progress of corrective actions to remediate these 

findings. 

In March 2012, officials at MSD explained that a Mission Action Plan, which 

included modifying the period of performance for some ERO contracts, was 

developed. In April 2012, an official at the Office of Assurance and Compliance 

explained that the Office of the Chief Financial Officer had developed a different 

plan during spring 2011, but was unable to provide us any documentation. In 

September 2012, ICE officials at OBPP indicated that corrective actions were in 

draft. In October 2012, MSD officials provided documentation supporting partial 

implementation of corrective actions. This plan included the modification of the 

period of performance for ERO contracts and is intended to better align contract 

start dates with available funding. Although this plan has been underway since 

May 2012, corrective actions had not been fully implemented by the end of our 

fieldwork. 

Recommendations 

We recommend that the Executive Associate Director for Enforcement and 

Removal Operations: 

Recommendation #1: 

Develop a plan in conjunction with the Office of Acquisition to ensure that ICE 

contracting officials provide written notification to vendors indicating that funds 

are available before the performance start date of services for all contracts with 

the SAF clause. 

Recommendation #2: 

Coordinate with Burlington Finance Center officials to revise standard operating 

procedures to ensure that invoices related to detention contracts with the SAF 

clause are not rejected solely because funds are not readily available to pay them. 

Recommendation #3: 

Ensure timely and sufficient obligation of funds within the financial system, in 

compliance with laws and regulations. 

www.oig.dhs.gov 7 OIG-13-80 
 

 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Recommendation #4: 

Continue implementation of corrective actions, ensuring that pertinent officials 

and personnel are aware of official plans. 

Management Comments and OIG Analysis 

A copy of the ICE’s response in its entirety is included as appendix B. ICE 

concurred with all the recommendations. A summary of the responses and our 

analysis of the ICE’s response to the recommendations follows. 

Management Response to Recommendation #1: ICE concurs and has begun 

action to address this recommendation. ICE has indicated that it has established 

a policy of forward funding these contracts so that funds are available on the 

contracts into the new fiscal year. 

OIG Analysis: We consider ICE’s actions responsive to the recommendation. 

The recommendation will remain open and resolved until ICE provides us (1) 

evidence that corrective actions have been completed and (2) a formal closeout 

request. 

Management Response to Recommendation #2: ICE concurs and has taken 

action to address this recommendation. ICE has indicated that it has mitigated 

future risks associated with the rejection of detention related invoices, including 

significantly reducing the use of SAF clauses for detention contracts. Further, ICE 

stated that it will review and revise its procedures as appropriate to improve its 

invoice payment process. 

OIG Analysis: We consider ICE’s actions responsive to the recommendation. 

However, the recommendation will remain open and unresolved until ICE 

provides us (1) evidence that corrective actions have been completed and (2) a 

formal closeout request. 

Management Response to Recommendation #3: ICE concurs with this 

recommendation and has indicated that it will develop and implement a plan to 

resolve this recommendation. 

www.oig.dhs.gov 8 OIG-13-80 
 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

OIG Analysis: We consider ICE’s actions responsive to the recommendation. 

However, the recommendation will remain open and unresolved until ICE 

provides us (1) evidence that corrective actions have been completed and (2) a 

formal closeout request. 

Management Response to Recommendation #4: ICE concurred with this 

recommendation and stated that ICE’s ERO OAQ will work to modify contract 

periods of performance to properly align contract start dates with anticipated 

funding availability. 

OIG Analysis: We consider ICE’s actions responsive to the recommendation. 

However, the recommendation will remain open and unresolved until ICE 

provides us (1) evidence that corrective actions have been completed and (2) a 

formal closeout request. 

www.oig.dhs.gov 9 OIG-13-80 
 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix A 

Objectives, Scope, and Methodology 

The Department of Homeland Security (DHS) Office of Inspector General (OIG) was 

established by the Homeland Security Act of 2002 (Public Law 107-296) by amendment 

to the Inspector General Act of 1978. This is one of a series of audit, inspection, and 

special reports prepared as part of our oversight responsibilities to promote economy, 

efficiency, and effectiveness within the Department. 

This report provides the results of our work to determine whether ICE ERO is 

appropriately managing contract funding and payments. To accomplish our objective, 

we reviewed applicable Federal laws and regulations to identify acquisition and 

reporting requirements. To gain an understanding of internal controls significant within 

the context of the audit objective and to determine compliance, we evaluated 

Department and component-specific procurement policies and procedures. We also 

interviewed ICE representatives to obtain an understanding of their contract funding 

and payment process, including internal controls and corrective actions for issues noted 

by independent auditors. 

The Office of Acquisitions provided OIG with raw data of all Office of Acquisitions– 

managed contracts from October 1, 2010, through March 31, 2012. This resulted in 

1,164 documents. We removed duplicates and lines that appeared to lack activity and 

judgmentally selected 54 detention-related invoices. We narrowed this list of 54 

invoices to include only contracts that contained the Availability of Funding clause, which 

resulted in 20 invoices. Of those, 4 were improperly rejected. 

We reviewed each unique contract and order number in WebView and documented the 

rejected invoice, invoice number, date the invoice was submitted, date of invoiced 

services, date the invoice was received by the Burlington Finance Center, amount of the 

invoice, and rationale provided for any rejected invoices.3

 Next, we located the same 

contract and order number in the Federal Financial Management System and 

documented the date funds were obligated for the contract’s specific invoice(s), amount 

that was obligated, and date and amount of the paid invoice. We analyzed whether the 

invoice was properly rejected; whether the funds were obligated before, during, or after 

the invoice period; and how many days the Burlington Finance Center took to pay the 

invoice after receiving it. 

3

 The information system used by ICE to process and document invoices. 

www.oig.dhs.gov 10 OIG-13-80 
 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

We identified the same contract and order number in ICE’s financial system and 

analyzed the date funds were obligated for the contract’s specific invoices and amounts 

obligated in relation to the dates and amounts listed in the invoices. Additionally, we 

determined how many days ICE took to pay the improperly rejected proper invoices. 

We conducted this performance audit between April and December 2012 pursuant to 

the Inspector General Act of 1978, as amended, and according to generally accepted 

government auditing standards. Those standards require that we plan and perform the 

audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our 

findings and conclusions based upon our audit objectives. We believe that the evidence 

obtained provides a reasonable basis for our findings and conclusions based upon our 

audit objectives. 

www.oig.dhs.gov 11 OIG-13-80 
 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix B 

Management Comments to the Draft Report 

U.s. Dt p. nmt a r of lIomt ll nd Stc-urhy 

500 12- Srrtc1. SW 

WMh!nglCm, IX 20SJb 

u.s. Immigration 

and Customs 

Enforcement 

March 15, 2013 

MEMORANDUM FOR: Anne L. Richards 

Assistant lnspCCIO( General for Audits 

Office of Inspector "Aneral 

FROM: Radha C. Sekar ' 

Acting EXI..'CU(lv Associate 

,,0-

Director, Managl.."mcnt and 

Administration 

SUBJECT: Management Response to O[G Draft Report titled, "U.S. 

Immigration and Customs Enforcemem's Enforcement and 

Rcmo,'al Operations' Contract Funding and Payment Processes" , 

dated January 30, 20 13. 

U.S. Immigration and Customs Enforcement (ICE) appreciates the opportunity to respond to the 

subjt,'ct draft report. Attachl.."(\ is our response for each of the four recommendations. We have 

reviewed and concur wilh all recommendations. ICE will continue working to resolve all 

identified weaknesses. 

Should you have any questions or concerns, please contact Michael C. Moy, Audit Portfolio 

Manager. at (202) 732-6263, or bye-mail at Michael.C.Moy@icc.dhs. gov. 

Attachment 

\\'W\\'.ltC.gOV 

www.oig.dhs.gov 12 OIG-13-80 
 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

u.s. Immigration and Customs Enforcement (ICE) 

DIG A udit: ICE COlltract FUlldillg allli Paymellt Pl'Ocessfor ERO 

I. Develop a pl an in conjunction with the Office of Acquisition to ensure that ICE 

contracting officials provide written notification 10 vendors indicating that funds are 

available before thc pcrfonnance start date of services for all contracts with the SAF 

clause. 

ICE concurs. lCE has already established a policy of fonvard funding these 

contracts so Ihal funds are 3\'ailable on the contracts into the new fiscal year. This 

will preclude the use of the SA,F clause, and the current modification of the contract 

will act as notification of available funds. We ask that this recommendation be 

considered closed. 

2. Coordinate with Burlington Finance Center officials to revise standard operating 

procedures to ensure that invoices rclated to detention contracts with the SAF clause arc 

not rejected solely because funds are not readil y available to pay them. 

ICE concurs. ICE has mitigated future risks associated with tbe rejection of 

detention related invoices, including significantly reducing the usc of SAF clauses 

for detention contracts. Further, ICE wiII review and revise its procedures as 

appropriate to improve its invoice payment process. We ask that this 

rccommendation be considered Resolved and Open, pending ICE's r eview and 

revision of ils procedures. 

3. Ensure timely and sufficient obligation of funds within th e financial system in 

compliance with laws and regulations. 

ICE concurs. IC E will develop and implement a plan to resolve this 

recommendation. \Ve request the OIG consider this r ecommendation resolved and 

open pending production of the plan. 

4. Continue implementation of corrective actions, ensuring that pertinent officials and 

personnel arc aware of official plans. 

ICE concurs. ICE's Enforcement and Removal Operations (ERO) and Office of 

Acquisition Management (OAQ) will work to modify contract periods of 

pe rformance to properly align contract start dates with anticipated funding 

availability. We r equest the OIG consider this r ecommendation resolved and open 

pending impl ementation of corrceth'e actions, 

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 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix C 

Major Contributors to This Report 

Sandra John, Director, Financial Management Division 

Eric Young, Audit Manager 

Alejandro Jaca-Mendez, Auditor-In-Charge 

Terrell Tindull, Auditor-In-Charge 

Pete Christopher, Program Analyst 

Garrick Greer, Auditor 

Jason Kim, Senior Auditor 

Gwendolyn Schrade, Senior Program Analyst 

Kevin Dolloson, Communications Analyst 

Ralleisha Dean, Referencer 

www.oig.dhs.gov 14 OIG-13-80 
 

 

 

 

 

 

 

 OFFICE OF INSPECTOR GENERAL 

Department of Homeland Security 

Appendix D 

Report Distribution 

Department of Homeland Security 

Secretary 

Deputy Secretary 

Chief of Staff 

Deputy 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 

Acting Chief Privacy Officer 

U.S. Immigration and Customs Enforcement 

Chief Financial Officer 

Executive Associate Director, Enforcement and Removal Operations 

Assistant Director of Operations Support 

ICE Audit Liaison 

OBPP Audit Liaison 

Office of Management and Budget 

Chief, Homeland Security Branch 

DHS OIG Budget Examiner 

Congress 

Congressional Oversight and Appropriations Committees, as appropriate 

www.oig.dhs.gov 15 OIG-13-80 
 

ADDITIONAL INFORMATION AND COPIES 

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For additional information, visit our website at: www.oig.dhs.gov, or follow us on Twitter 

at: @dhsoig. 

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