Department of Homeland Security 

Office of Inspector General 

U.S. Immigration and Customs 
 


Enforcement’s Management Letter for 
 


FY 2010 DHS Consolidated Financial 
 


Statements Audit
 
 

OIG-11-64 March 2011 
Office ofInspector General 

U.S. Department of Homeland Security 

Washington, DC 20528 

Homeland 

Security 

MAR 28 2011 

Preface 

The Department ofRomeland Security (DRS) Office ofInspector General (OIG) was 

established by the Homeland Security Act of2002 (Public Law 107-296) by amendment 

to the Inspector General Act of1978. 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 presents the U.S. Immigration and Customs Enforcement's Management 

Letter for FY 2010 DRS Consolidated Financial Statements Audit. It contains 

observations related to internal control that were not required to be reported in the 

financial statements audit report. The independent public accounting firm KPMG LLP 

(KPMG) performed the integrated audit of DRS' FY 2010 financial statements and 

internal control over financial reporting and prepared this management letter. KPMG is 

responsible for the attached management letter dated March 2,2011, and the conclusions 

expressed in it. We do not express opinions on DRS' financial statements or internal 

control, or provide conclusions on compliance with laws and regulations. 

The observations herein have been discussed in draft with those responsible for 

implementation. We trust this report will result in more effective, efficient, and 

economical operations. We express our appreciation to all of those who contributed to 

the preparation ofthis report. 

Anne L. Richards 

Assistant Inspector General for Audits 
 

 

KPMG LLP 

2001 M Street, NW 

Washington, DC 20036 

March 2, 2011 

Office of Inspector General 

U.S. Department of Homeland Security, and 

Chief Financial Officer 

U.S. Department of Homeland Security U.S. Immigration and Customs Enforcement 

Washington, DC 

Ladies and Gentlemen: 

We were engaged to audit the balance sheet of the U.S. Department of Homeland Security (DHS 

or Department) as of September 30, 2010 and the related statement of custodial activity for the 

year then ended (referred to herein as “financial statements”). We were also engaged to examine 

the Department’s internal control over financial reporting of the balance sheet as of September 30, 

2010, and the statement of custodial activity for the year then ended. We were not engaged to 

audit the accompanying statements of net cost, changes in net position, and budgetary resources 

for the year ended September 30, 2010 (referred to herein as other fiscal year (FY) 2010 financial 

statements), or to examine internal control over financial reporting over the other FY 2010 

financial statements. 

Because of matters discussed in our Independent Auditors’ Report, dated November 12, 2010, the 

scope of our work was not sufficient to enable us to express, and we did not express, an opinion 

on the FY 2010 financial statements and we were unable to perform procedures necessary to form 

an opinion on DHS’ internal control over financial reporting of the balance sheet as of September 

30, 2010 and the related statement of custodial activity for the year then ended. The U.S. 

Immigration and Customs Enforcement (ICE) is a component of DHS. We noted certain matters 

involving internal control and other operational matters, related to ICE that are summarized in the 

Table of Financial Management Comments on the following pages, and presented for your 

consideration in Section I of this letter. These comments and recommendations, all of which have 

been discussed with the appropriate members of management, are intended to improve internal 

control or result in other operating efficiencies. These comments are in addition to the significant 

deficiencies presented in our Independent Auditors’ Report, dated November 12, 2010, included 

in the FY 2010 DHS Annual Financial Report. A description of each internal control finding, not 

related to information technology, and its disposition as either a significant deficiency or a 

financial management comment is provided in Appendix A. Our findings related to information 

technology systems security have been presented in a separate letter to the Office of Inspector 

General and the ICE Chief Financial Officer and Chief Information Officer. 

As described above, the scope of our work was not sufficient to express an opinion on the balance 

sheet as of September 30, 2010 or the statement of custodial activity of DHS for the year then 

ended, and we were not engaged to audit the statements of net cost, changes in net position, and 

budgetary resources for the year ended September 30, 2010. Accordingly, other internal control 

matters may have been identified and reported had we been able to perform all procedures 

necessary to express an opinion on the FY 2010 financial statements and had we been engaged to 

audit the other FY 2010 financial statements. We aim, however, to use our knowledge of DHS’ 

organization gained during our work to make comments and suggestions that we hope will be 

useful to you. 

KPMG LLP is a Delaware limited liability partnership, 

the U.S. member firm of KPMG International Cooperative 

(“KPMG International”), a Swiss entity. 
ICE’s written response to our comments and recommendations has not been subjected to auditing 

procedures and, accordingly, we express no opinion on it. 

We would be pleased to discuss these comments and recommendations with you at any time. 

This report is intended for the information and use of DHS’ and ICE’s management, the DHS 

Office of Inspector General, the U.S. Office of Management and Budget, the U.S. Congress, and 

the Government Accountability Office, and is not intended to be and should not be used by 

anyone other than these specified parties. 

Very truly yours, 
APPENDIX 

Appendix Subject Page(s) 

A 

B 

Crosswalk – Financial Management Comments to Active NFRs 

Status of Prior Year NFRs 

7 

8-9 

C Management Response 10 

U.S. Immigration and Customs Enforcement 

Table of Financial Management Comments 

September 30, 2010 

TABLE OF FINANCIAL MANAGEMENT COMMENTS (FMC) 

Comment 

Reference Subject Page(s) 

FMC 10-01 Inadequate Internal Controls over Leasehold Improvement Projects 2 

FMC 10-02 Inadequate Internal Controls over Internal Use Software Projects 2 

FMC 10-03 Ineffective Controls over the Leave Audit Process 2-3 

FMC 10-04 Ineffective Review Controls over the Preparation and Submission of the Contingent 3 

Legal Liabilities Documentation 

FMC 10-05 Ineffective Internal Controls over the SF-224 Process 3 

FMC 10-06 Untimely Deposit of Immigration Bonds 3-4 

FMC 10-07 Untimely De-obligation of Undelivered Orders (UDOs) Balances 4 

FMC 10-08 Subject to Availability of Funding Agreements are not Obligated in the Federal 4 

Financial Management System (FFMS) at the Outset of the Agreement 

FMC 10-09 Lack of Accrual of Capitalized Costs Incurred at Year-end for Software and Leasehold 4 

Improvement Projects 

FMC 10-10 Lack of Comparison of Accounts Payable Estimate to Actual Amounts 5 

FMC 10-11 FFMS has the Ability to Make Duplicate Payments 5 

FMC 10-12 Intragovernmental Payment and Collection (IPAC) Payments are Made Prior to the 5 

Establishment of an Obligation in FFMS 

FMC 10-13 Inability to Support UDO Balances at Year-End 6 

1
 
 
 

 

Section I 

U.S. Immigration and Customs Enforcement 

Financial Management Comments 

September 30, 2010 

FMC 10-01 – Inadequate Internal Controls over Leasehold Improvement Projects (NFR No. ICE 

10-01) 

We identified several discrepancies related to property, plant and equipment (PP&E) balances 

during our review of analytical relationships in the March 31, 2010 financial statements. In 

addition, in fiscal year (FY) 2010, U.S. Immigration and Customs Enforcement (ICE) improved 

its process for capturing leasehold improvements from Office of Acquisition Management 

(OAM) Real Property Project Managers. As a result of the analytical review and the improved 

process related to leasehold improvements, the Office of Financial Management (OFM) recorded 

adjustments totaling approximately $27 million, for FY 2009 and FY 2010, to correct for 

misclassifications between capitalized and non-capitalized leasehold improvements. 

Recommendations: 

We recommend that ICE: 

�	 

�	 

�	 

Develop comprehensive policies and procedures to assist in the appropriate tracking of 

leasehold improvement projects. 

Ensure that request worksheets, documents, and responses to OFM data calls for information 

on leasehold improvement projects are received by the due date. 

Ensure operating procedures and guidance includes appropriate measures to ensure that items 

are properly classified as in-use or in-progress. 

FMC 10-02 – Inadequate Internal Controls over Internal Use Software Projects (NFR No. ICE 10­

02) 

KPMG identified several discrepancies related to PP&E balances during its review of analytical 

relationships in the March 31, 2010 financial statements. In addition, in FY 2010, ICE enhanced 

its process for validating software deployment dates by distributing a data call for estimated costs 

and completion dates for Software Development Projects. This data call identified items, totaling 

$65 million, for FY 2009 and FY 2010 that were misclassified as in-service rather than indevelopment, or vice versa. 

Recommendation: 

We recommend that ICE develop comprehensive policies and procedures to assist in the 

appropriate tracking of internal use software projects and to ensure that all pertinent ICE offices 

work collaboratively to resolve the control issues identified. 

FMC 10-03 – Ineffective Controls over the Leave Audit Process (NFR No. ICE 10-03) 

Each pay period, the United States Department of Agriculture (USDA) National Finance Center 

(NFC) processes payroll data which is submitted by ICE employees via WebTA. As part of 

payroll processing, NFC generates a Leave Error Report (LER) which identifies discrepancies 

between the leave balance per NFC’s records and the leave balance per WebTA. The timekeepers 

for these employees are responsible for resolving leave errors within two pay periods. During 

interim testwork over a sample of 45 items, we identified 6 leave errors which were not 

researched and resolved in a timely manner. 

2
 
Section I 

U.S. Immigration and Customs Enforcement 

Financial Management Comments 

September 30, 2010 

Recommendations: 

We recommend that the ICE Office of Human Capital (OHC): 

�	 

�	 

Develop a system that ensures all timekeepers identify and correct leave errors in a timely 

manner. 

Implement a time and attendance policy and operating procedure that establishes 

responsibilities and internal control requirements related to time and attendance 

discrepancies. 

FMC 10-04 – Ineffective Review Controls over the Preparation and Submission of the Contingent 

Legal Liabilities Documentation (NFR No. ICE 10-04) 

We reviewed supporting contingent legal liability documentation as of June 30, 2010 and noted 

that the Contingent Liability Disclosure Memorandum did not contain signatures from “the 

highest ranking Financial Management Official, or his/her designee, and the highest ranking 

Component Legal Counsel, or his/her designee” as required by the DHS Component 

Requirements Guide for Financial Reporting. In addition, DHS OFM noted that ICE’s June legal 

liability reporting received a low rating on the DHS quarterly scorecard due to the need for 

extensive follow-up by DHS OFM and numerous changes to ICE’s draft submission based on 

DHS OFM review. 

Recommendation: 

We recommend that ICE reevaluate and update its current policies and procedures to ensure 

appropriate collaboration between offices and compliance with DHS policies and procedures. 

FMC 10-05 – Ineffective Internal Controls over the SF-224 Process (NFR No. ICE 10-05) 

During interim testwork, we noted that the Payroll Accounting and Reporting SF-224s for ICE 

and customer entities, National Protection and Programs Directorate (NPPD) and Science and 

Technology Directorate (S&T), were not properly signed by a supervisor at the Dallas Finance 

Center (DFC) prior to submission of the SF-224 to Treasury. 

Recommendation: 

We recommend that ICE adheres to existing policies and procedures surrounding the SF-224 

approval, sign-off and submission, including payroll submissions. 

FMC 10-06 – Untimely Deposit of Immigration Bonds (NFR No. ICE 10-06) 

During our FY 2010 interim testwork over open bonds payable, we noted 3 out of 45 immigration 

bonds were not deposited timely according to the Treasury Financial Manual. The 3 bonds were 

for amounts of $5,000 or greater and were not deposited within 24 hours of receipt by the field 

office. 

Recommendation: 

We recommend that ICE provide additional guidance to all field offices to further emphasize the 

depositing requirements set by the Treasury Financial Manual, Title 6, Section 8030.20 that 

requires deposits totaling $5,000 or more to be deposited on the same day received prior to 

3
 
 
 

 

Section I 

U.S. Immigration and Customs Enforcement 

Financial Management Comments 

September 30, 2010 

depository cutoff time. Funds received too late in the day to meet the deposit cutoff time must be 

deposited the following day. 

FMC 10-07 – Untimely De-obligation of Undelivered Orders (UDO) Balances (NFR No. ICE 10-07) 

KPMG judgmentally selected a sample of 45 items from the population of UDOs as of May 31, 

2010 and identified 18 UDOs that were not valid as of May 31, 2010 and should have previously 

been de-obligated. 

Recommendations: 

We recommend that ICE: 

�	 

�	 

Continue to manage the validation and verification review process to ensure field personnel 

are following the established procedures to ensure invalid UDOs are de-obligated in a timely 

manner. 

Ensure sufficient personnel are dedicated to the timely review of open contracts for close-out 

determinations. 

FMC 10-08 – Subject to Availability of Funding Agreements are not Obligated in Federal Financial 

Management System (FFMS) at the Outset of the Agreement (NFR No. ICE 10-08) 

During our FY 2010 interim testwork, we noted that 16 out of 57 ICE disbursement samples, 

totaling $23,441,625, were related to obligations which were created in FFMS after the costs 

related to the invoice were incurred. In some cases, additional funding was added to the 

obligation after the receipt of the invoice because the funding in FFMS was not sufficient to pay 

the invoice. 

Recommendation: 

We recommend that ICE Enforcement and Removal Operations (ERO) coordinate with ICE 

Office of Budget and Program Performance (OBPP) and field offices to ensure funds are 

available to obligate at the beginning of the contract by ensuring the quarterly allocation of funds. 

FMC 10-09 – Lack of Accrual of Capitalized Costs Incurred at Year-end for Software and 

Leasehold Improvement Projects (NFR No. ICE 10-09) 

During our testwork over capitalized property additions as of June 30, 2010, we determined that 

property costs were capitalized in FY 2010 related to one leasehold improvement contract and 

three internal-use software-in-development projects where goods were received in FY 2009. We 

noted that ICE reported capitalized costs additions in FY 2010 of $2.4 million for services on 

software and leasehold projects which were received in FY 2009 and did not accrue for $2 

million of services received prior to the June 30, 2010 financial reporting date. 

Recommendation: 

We recommend that ICE develop a process to accrue for capitalized costs incurred at period end 

related to software and leasehold improvement projects. 

4
 
 
 

Section I 

U.S. Immigration and Customs Enforcement 

Financial Management Comments 

September 30, 2010 

FMC 10-10 – Lack of Comparison of Accounts Payable Estimate to Actual Amounts (NFR No. ICE 

10-10) 

We noted that the accounts payable accrual estimate methodology did not contain a provision to 

review the estimate against actual subsequent disbursement amounts. The review of subsequent 

disbursements was performed on a sample basis for all strata of disbursements. 

The accuracy of the accrual cannot be verified because the methodology was sample based and 

did not include a provision to compare the estimate to actual amounts within a range which could 

be deemed insignificant. 

Recommendation: 

We recommend that ICE perform an accounts payable estimation look-back using actual 

disbursements made on a quarterly basis to verify whether the accrual is in the acceptable range 

for accuracy. 

FMC 10-11 – FFMS has the Ability to Make Duplicate Payments (NFR No. ICE 10-11) 

ICE had not implemented adequate procedures to address the risk of duplicate payments in 

FFMS. 

In January, 2010 a glitch in FFMS Release 2.13 caused duplicate payment amounts to be reported 

in FFMS. The glitch was identified and corrected through a patch in the same month, and all 

duplicate payment funds were recalled and refunded in FFMS. Throughout the fiscal year, the 

DFC reviews disbursement data in FFMS to identify duplicate payments, which indicated that 

there were additional duplicate payments of less than $1 million in FY 2010. 

Recommendation: 

We recommend that ICE management implement additional controls to prevent the processing of 

duplicate payments. Individuals with the responsibility to process payments should adhere to 

existing policies and procedures to ensure that all disbursements are processed correctly. 

FMC 10-12 – Intragovernmental Payment and Collection (IPAC) Payments are Made Prior to the 

Establishment of an Obligation in FFMS (NFR No. ICE 10-12) 

During our year-end test work over IPAC disbursements we determined that 1 out of 10 sample 

items were paid prior to the establishment of an obligation in FFMS. 

Recommendations: 

We recommend that ICE: 

�	 

�	 

Re-communicate to program offices the requirement to enter an obligation in FFMS prior to 

incurring costs. 

Develop and implement controls to monitor the execution of policies and procedures related 

to IPAC transactions. 

5
 
 
Section I 

U.S. Immigration and Customs Enforcement 

Financial Management Comments 

September 30, 2010 

FMC 10-13 – Inability to Support UDO Balances at Year-End (NFR No. ICE 10-13) 

We selected a sample of UDO balances as of August 31, 2010 and requested supporting 

documentation including obligating documents and invoices. KPMG reviewed the initial 

documentation provided and submitted follow-up questions to ICE management on October 15, 

2010. As of October 26, 2010, the “completion of fieldwork” date for the audit, ICE was unable 

to provide all documentation necessary to complete the testwork. 

Recommendation: 

We recommend that ICE implement procedures to ensure supporting documentation for key 

prepared by client (PBC) items is provided to central points of contact and validated prior to 

delivery to KPMG to ensure the completeness of the information. 

6
 
 
 

 

Appendix A 

U.S. Immigration and Customs Enforcement 

Crosswalk - Financial Management Comments to NFRs 

September 30, 2010 

Disposition1 

IAR FMC 

NFR No. Description MW SD NC No. 

10-01 Inadequate Internal Controls Over Tracking Leasehold 

Improvement Projects 10-01 

10-02 Inadequate Internal Controls Over Tracking Internal Use Software 

(IUS) Projects 10-02 

10-03 Ineffective Internal Controls Over Leave Audit Process 10-03 

10-04 Ineffective Review Controls Over the Preparation and Submission 

of the Contingent Legal Liabilities Documentation 10-04 

10-05 Ineffective Internal Controls Over SF-224 Process 10-05 

10-06 Untimely Deposit of Immigration Bonds 10-06 

10-07 Untimely De-Obligation of Undelivered Orders (UDO) Balances 10-07 

10-08 

Subject to Availability of Funding Agreements are not Obligated in 

the Federal Financial Management System (FFMS) at the Outset of 

Agreement 

10-08 

10-09 Lack of Accrual of Capitalized Costs Incurred at Year-end for 

Software and Leasehold Improvement Projects 10-09 

10-10 Lack of Comparison of Accounts Payable Estimate to Actual 

Amounts 10-10 

10-11 FFMS has the Ability to Make Duplicate Payments 10-11 

10-12 Intragovernmental Payment and Collection (IPAC) Payments are 

Made Prior to the Establishment of an Obligation in FFMS 10-12 

10-13 Inability to Support UDO Balances at Year-End 10-13 

10-14 FFMIA Compliance J 

1

Disposition Legend: 

IAR	 	 Independent Auditors’ Report dated November 12, 2010 

FMC	 	 Financial Management Comment 

MW	 	 Contributed to a Material Weakness at the Department level when combined with the results of all other components 

SD	 Contributed to a Significant Deficiency at the Department level when combined with the results of all other 

components 

NC	 Contributed to Noncompliance with laws, regulations, contracts, and grant agreements at the Department level when 

combined with the results of all other components 

NFR	 	 Notice of Finding and Recommendation 

Cross-reference to the applicable sections of the IAR: 

A	 	 Financial Management and Reporting 

B	 	 Information Technology Controls and System Functionality 

C	 	 Fund Balance with Treasury 

D	 	 Property, Plant, and Equipment 

E	 	 Actuarial and Other Liabilities 

F	 	 Budgetary Accounting 

G	 	 Other Entity-Level Controls 

H	 	 Custodial Revenue and Drawback 

I	 	 Federal Managers’ Financial Integrity Act of 1982 (FMFIA), and Laws and Regulations Supporting OMB Circular 

No. A-50, Audit Followup, as revised 

J	 	 Federal Financial Management Improvement Act of 1996 (FFMIA) 

K	 	 Single Audit Act Amendments of 1996 

L	 	 Chief Financial Officers Act of 1990 (CFO Act) 

M	 	 Antideficiency Act, as amended (ADA) 

N	 	 Government Performance and Results Act of 1993 (GPRA) 

7
 
 
Appendix B 

U.S. Immigration and Customs Enforcement 

Status of Prior Year NFRs 

September 30, 2010 

Disposition1 

NFR No. Description Closed2 Repeat 

(2010 NFR No.) 

09-01 

Untimely Execution of Reimbursable Agreements and Security Work 

Authorizations (SWAs) with Other Governmental Entities when U.S. 

Immigration and Customs Enforcement (ICE) is Performing the 

Services 

X 

09-02 Number not used Not applicable 

09-03 Number not used Not applicable 

09-04 Obligations are Not Being Recorded in FFMS in a Timely Manner X 

09-05 Number not used Not applicable 

09-06 

Discrepancies with the Leave Balances Between the National Finance 

Center Records and WebTA Reports are Not Being Researched and 

Resolved Timely 

ICE 10-03 

09-07 Lack of Procedures to Verify the Receipt and Acceptance of Goods or 

Services for IPAC Transactions X 

09-08 Number not used Not applicable 

09-09 Number not used Not applicable 

09-10 Number not used Not applicable 

09-11 Number not used Not applicable 

09-12 Number not used Not applicable 

09-13 Number not used Not applicable 

09-14 Number not used Not applicable 

09-15 Number not used Not applicable 

09-16 Number not used Not applicable 

09-17 Number not used Not applicable 

09-18 Inadequacy/Ineffectiveness of Internal Controls over the Preparation 

and Review of the Pending/Threatened Litigation Against ICE ICE 10-04 

09-19 Number not used Not applicable 

09-20 Accounts Payable Transactions are Not Being Recorded in FFMS 

Timely X 

09-21 Aged Obligations are Not Timely Reviewed to Ensure the Validity and 

Accuracy of the UDO Balance ICE 10-07 

09-22 Inadequate and/or Inconsistent Review of Personnel Actions X 

09-23 Untimely Resolution of Differences Identified on the Statement of 

Differences X 

09-24 Noncompliance with Human Resources Laws and Regulations X 

09-25 Duplicate Payment Transactions were Processed in FFMS ICE 10-11 

09-26 Processing of Improperly Authorized Reclassification Requests X 

09-27 Certain Office of Detention and Removal Operations (DRO) 

Disbursements Should Have Been Allocated to Other Funding Sources X 

09-28 Noncompliance with the United States Standard General Ledger – 

Capitalization Costs are Not Tracked on a Transaction Level X 

09-29 Number not used Not applicable 

09-30 Number not used Not applicable 

09-31 Disbursements are Being Charged to an Improper Sub-Object Class X 

09-32 IPAC Payments are Being Made Prior to an Obligation Being Set Up in 

FFMS ICE 10-12 

8
 
 
 

 

 

Appendix B 

U.S. Immigration and Customs Enforcement 

Status of Prior Year NFRs 

September 30, 2010 

Disposition1 

NFR No. Description Closed2 Repeat 

(2010 NFR No.) 

09-33 Number not used Not applicable 

09-34 Insufficient Internal Controls over IUS Recorded in Previous Years ICE 10-02 

09-35 Lack of Supporting Documentation for the Distribution of the SF132/SF-133 Reconciliations to the Budget Offices X 

1 KPMG was engaged to perform an audit over the DHS balance sheet and statement of custodial activity as of and 

for the year ended September 30, 2010, and was not engaged to perform an audit over the statement of net cost, 

statement of changes in net position, and statement of budgetary resources for the year ended September 30, 2010. 

In addition, we were engaged to follow-up on the status of all active NFRs that supported significant deficiencies 

reported in KPMG’s Independent Auditors’ Report dated November 13, 2009. 

2 NFRs were closed either through remediation of the findings or that we were not engaged to follow up on active 

NFRs that did not support significant deficiencies reported in KPMG’s Independent Auditors’ Report dated 

November 13, 2009. 

9
 
 
Office afthe ChiefFinancial Officer

500 12'" Street, SW Stop 5702

Washlnglon, DC 20536-5702

u.s. Immigratioo

and Customs

Enforcement

February 24, 20 II

MEMORANDUM FOR: Anne L. Richards

Assistant Inspector General for Audits

~eo~ln~~

FROM: f IIa~~e0at-'< Chief Financial Officer

U.S. Immigration and Cnstoms Enforcement

SUBJECT: Response to Draft Report"U.S Immigrations and Customs Enforcement's

Management Lellerfor FY 2010 DHS Consolidated Financial Statement

Audit. "

On behalf of U. S. Immigration and Customs Enforcement (ICE), I am responding to the draft report

cited above.

ICE personnel have reviewed all 13 Financial Management Comments (FMC) contained in the report.

We concur with the comments and recommendations and are in the process of implementing corrective

actions required to remediate these findings.

Should you have any questions or concerns, please contact Lois Jarvis, Deputy Director for the ICE

CFO Office of Assurance and Compliance at (202) 732-6240 or bye-mail at Lois.Jarvis@dhs.gov.

Appendix C 

U.S. Immigration and Customs Enforcement
 
 

Management Response to the
 
 

Management Letter
 
 

10
 
 
Report Distribution 

Department of Homeland Security 

Secretary 

Deputy Secretary 

Chief of Staff 

Deputy Chief of Staff 

General Counsel 

Executive Secretariat 

Director, GAO/OIG Liaison Office 

Assistant Se cretary for Office of Policy 

Assistant Secretary for Office of Public Affairs 

Assistant Secretary for Office of Legislative Affairs 

Chief Financial Officer 

Chief Information Officer 

Office of Management and Budget 

Chief, Homeland Security Branch 

DHS OIG Budget Examiner 

Congress 

Congressional Oversight and Appropriations Committees, as 

appropriate 
ADDITIONAL INFORMATION AND COPIES 

To obtain additional copies of this report, please call the Office of Inspector General (OIG) at (202) 254-4100, 

fax your request to (202) 254-4305, or visit the OIG web site at www.dhs.gov/oig. 

OIG HOTLINE 

To report alleged fraud, waste, abuse or mismanagement, or any other kind of criminal or noncriminal 

misconduct relative to department programs or operations: 

• Call our Hotline at 1-800-323-8603; 

• Fax the complaint directly to us at (202) 254-4292; 

• Email us at DHSOIGHOTLINE@dhs.gov; or 

• Write to us at: 

DHS Office of Inspector General/MAIL STOP 2600, 

Attention: Office of Investigations - Hotline, 

245 Murray Drive, SW, Building 410, 

Washington, DC 20528. 

The OIG seeks to protect the identity of each writer and caller.