Summary of 

Performance and 

Financial Information

Fiscal Year 2010

1

Table of Contents

About This Report

The U.S. Customs and Border Protection’s (CBP) Fiscal 

Year 2010 Summary of Performance and Financial 

Information Report is a comprehensive synopsis of CBP’s 

performance and financial information.

For FY 2010, CBP is using the alternative approach as identified in the Office of Management and Budget’s Circular 

A-136 to produce its Performance and Accountability 

Report (PAR) consisting of the following reports:

•	 CBP Annual Financial Report: Publication Date – 

January 25, 2011

•	 CBP Annual Performance Report: CBP will not produce an 

Annual Performance Report (APR) for FY 2010 because 

FY 2010 Government Performance and Results Act 

(GPRA) measures are being improved as a result of 

Department of Homeland Security’s (DHS) Quadrennial 

Homeland Security Review. However, CBP’s performance information will be included in DHS’s APR. 

DHS’s APR publication date – 

February 15, 2011.

•	 CBP Summary of Performance and Financial Information: 

Publication Date – January 25, 2011

When published, the aforementioned reports will be 

located at our public website, www.cbp.gov.

For more information, contact:

U.S. Customs and Border Protection

Office of Administration

1331 Pennsylvania Avenue, N.W. 

Suite 950

Washington, DC 20229–1103

Message from the Chief Financial Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Overview of CBP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Core Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Fiscal Year 2010 Statistical Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Drug Seizure Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

CBP Map . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Financial Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Performance Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
2 U.S. Customs and Border Protection • Summary of Performance and Financial Information

CBP is responsible for 

securing our Nation’s borders while facilitating the 

movement of legitimate 

travel and trade vital to our 

economy. Few missions in 

the Federal Government 

are more important than 

ours, as the men and 

women of CBP work continuously to protect our 

nation from dangerous people and dangerous goods. 

To counter the threat of terrorism and secure our borders, CBP relies on a balanced mix of professional law 

enforcement personnel, advanced technologies and fully 

modernized facilities and infrastructure.

CBP is the largest uniformed federal law enforcement 

agency in the country, with more than 20,000 CBP officers and 2,300 agricultural specialists stationed at air, 

land, and sea ports nationwide; and more than 20,000 

Border Patrol agents and 1,200 Air and Marine agents 

guarding our southern, northern, and maritime borders. Every day, CBP processes over 1 million travelers 

and thousands of truck, rail and sea containers seeking 

to enter the United States. We protect more than 5,000 

miles along the northern border, 1,900 miles along the 

southern border, and thousands of miles of shoreline. 

As a result of these activities, we seize illegal products 

before they enter the country (such as illegal drugs and 

counterfeit or dangerous merchandise), arrest criminals, and refuse entry to persons who should not enter 

the United States. We help mitigate threats to security 

by preventing terrorists, dangerous cargo, and other 

threats from boarding aircraft destined for or departing from the United States. On top of all of this, we also 

collect billions of dollars in revenue each month for the 

United States Government.

The purpose of this report is to update you on our stewardship of CBP’s resources. While our primary missions 

involve security and trade facilitation, we also continuously strive for excellence in financial management. 

Especially in light of the current global fiscal environment, we must use wisely the resources provided to us.

CBP has received an unqualified opinion on its full set 

of financial statements for a fifth consecutive year. The 

unqualified opinion on our FY 2010 financial statements 

is another positive reflection that CBP continues to demonstrate discipline and accountability in the execution of 

our fiscal stewardship responsibilities.

We are correcting issues identified by internal management evaluations in support of CBP’s Management 

Assurances, as well as auditor-identified weaknesses in 

internal controls. I can provide reasonable assurance that 

the objectives of Section 2 (Management Controls) and 

Section 4 (Financial Management Systems) of the Federal 

Managers’ Financial Integrity Act are being achieved. CBP 

is committed to addressing all of our financial management challenges by continuing to implement corrective 

measures that improve our oversight and accountability.

I would like to thank the men and women that make 

up this organization for the hard work they do every 

day. While processes and systems are important, first 

and foremost CBP and the Office of Administration rely 

on our employees to get the job done. How we continue 

to grow, improve, and remain successful is our collective challenge. Our goal remains to provide timely, reliable, and useful financial management information to 

Congress and the American public, and to enable the 

managers across CBP to make smart business decisions.

Eugene H. Schied, Chief Financial Officer

U.S. Customs and Border Protection

Message from the CFO
3

Mission

CBP is the frontline border security agency within the 

Department of Homeland Security (DHS) charged with 

the priority mission of preventing terrorists and their 

weapons from entering the United States, while also 

facilitating the flow of legitimate trade and travel. CBP 

prevents narcotics, agricultural pests, and smuggled 

goods from entering the country and also identifies and 

arrests individuals with outstanding criminal warrants. 

CBP leverages its enforcement and intelligence-gathering capabilities to execute the mission of border and airspace security.

More than 58,700 CBP employees manage, control, and 

protect the Nation’s borders at, and between, the official 

Ports of Entry (POE). CBP is responsible for protecting 

more than 5,000 miles of border with Canada, 1,900 

miles of border with Mexico, and 95,000 miles of shoreline. CBP’s mission is vitally important to the protection 

of the American people and the national economy.

Core Values

Vigilance is how we ensure the safety of all Americans. 

We are continuously watchful and alert to deter, detect, 

and prevent threats to our Nation. We demonstrate courage and valor in the protection of our Nation.

Service to Country is embodied in the work we do. We are 

dedicated to defending and upholding the Constitution 

and the laws of the United States. The American people 

have entrusted us to protect the homeland and defend 

liberty.

Integrity is our cornerstone. We are guided by the highest 

ethical and moral principles. Our actions bring honor to 

ourselves, our agency, and our country.

Fiscal Year 2010 

Statistical Highlights

•	 Ports of entry: 331

•	 Border Patrol sectors: 20 (with 139 Border Patrol stations nationwide and 35 permanent checkpoints)

•	 Air units: 46 (1 Training location and 3 Radar/

Communications locations)

•	 Marine units: 71 (2 Training locations and 1 

Maintenance location)

•	 Trade entries processed: 28 million

•	 Total revenue collected: $32 billion (includes custodial 

and entity revenue)

•	 Illegal narcotics seized: 2.7 million pounds (represents 

narcotics held by CBP until disposal or destruction) 

(CBP’s Financial Statements Note 8 reports all seized 

illegal drugs, including steroids, and in kilograms 

instead of pounds.)

•	 Illegal alien apprehensions between the ports of entry: 

463,382

•	 Inadmissible aliens interdicted at the ports of entry: 

227,061

•	 Pedestrians and passengers processed: 352 million

•	 Conveyances processed: over 105 million

•	 Aircraft passengers processed: over 90 million

•	 Prohibited plant and animal materials seized at the 

ports of entry: 1,707,876

•	 Agricultural plant and pest intercepted at the ports of 

entry: 196,815

Drug Seizure Statistics

Note: The following amounts represent total CBP 

seizures, including amounts transferred to other 

Government agencies (OGA) for disposition.

•	 Number of pounds of cocaine seized: 254,385

•	 Number of pounds of heroin seized: 4,176

•	 Number of pounds of marijuana seized: 3,622,219

•	 Number of pounds of methamphetamine seized: 8,981

Overview of CBP

Overview of CBP
4 U.S. Customs and Border Protection • Summary of Performance and Financial Information

CBP Organization

Commissioner

Deputy 

Executive Director Commissioner

SBI

Executive Director

Office of Diversity 

and Civil Rights

Assistant 

Commissioner

Office of Field 

Operations

Chief

Office of Border Patrol

Assistant 

Commissioner

Office of Air and Marine

Assistant 

Commissioner

Office of Intelligence 

and Operations 

Coordination

Director

Office of

Trade Relations

Director

Office of Policy 

and Planning

Chief Counsel

Chief of Staff

Deputy Chief 

of Staff

Assistant 

Commissioner

Office of International 

Affairs

Assistant 

Commissioner

Office of International 

Trade

Assistant 

Commissioner

Office of 

Congressional Affairs

Assistant 

Commissioner

Office of Administration

Assistant 

Commissioner

Office of Human 

Resources 

Management

Assistant 

Commissioner

Office of 

Internal Affairs

Assistant 

Commissioner

Office of Public Affairs

Assistant 

Commissioner

Office of Training 

and Development

Assistant 

Commissioner

Office of Information 

and Technology

Overview of CBP
5

Overview of CBP

Overview of CBP
6 U.S. Customs and Border Protection • Summary of Performance and Financial Information

Overview of the 

Financial Statements

FINANCIAL STATEMENT SNAPSHOT

Clean Opinion on Financial Statements Yes

Material Weaknesses 1

Significant Deficiencies 5

Total Assets 16.4 Billion

Total Liabilities 6.2 Billion

Net Cost of Operations 11.8 Billion

The financial statements and footnotes appear in the 

“Financial Section” of the CBP AFR.

The financial statements have been audited by the independent auditor, KPMG LLP, and have been found to 

have no material misstatements as evidenced by the 

audit report.

Consolidated Balance Sheet

The Consolidated Balance Sheet presents the property 

owned by CBP (assets), amounts owed by CBP (liabilities), and the amounts of the difference (net position). 

As of September 30, 2010, total assets were $16.4 billion, 

an 8 percent increase from FY 2009. Of the total increase 

of $1.2 billion in total assets, $584.9 million increase 

(50%) was in Taxes, Duties, and Trade Receivables; and, 

$475.8 million increase (41%) was in Property, Plant & 

Equipment.

Fund Balance with Treasury

47%

Other

3%

Duties & Trade 

Receivables

15%

Property, Plant & Equipment

35%

2010 Assets

As of September 30, 2010, total liabilities were $6.2 

billion, an increase of 16 percent over FY 2009. This 

increase primarily related to amounts Due to the 

Treasury General Fund as 60.6 percent of the increase 

was in Due to the Treasury General Fund; 19.7 percent 

increase was in accrued payroll and benefits.

2010 Liabilities

Accounts Payable

12%

Injured Domestic 

Industries

9%

Payroll & Benefits

24%

Due to the General Fund

40%

Other

13%

Refunds Payable

2%

Consolidated Statement of Net Cost

The Consolidated Statement of Net Cost presents the 

net cost of the major CBP programs as they relate to the 

goals of the 2009–2014 Strategic Plan. The gross cost less 

any offsetting revenue for each program equals net cost 

of operations. Net Cost of Operations was $11.8 billion.

Financial Section
7

Facilitation at the Ports of Entry

55%

Border Security 

& Control

37%

Air & Marine Operations

5%

2010 Net Program Costs

Border Security Fencing, 

Infrastructure & Technology

1%

Automation 

Modernization

2%

Consolidated Statement of Changes in 

Net Position

The Consolidated Statement of Changes in Net Position 

represents those accounting transactions that caused 

the net position of the balance sheet to change from 

the beginning to the end of the reporting period. CBP’s 

net cost of operations serves to reduce the net position. 

Appropriations used totaled $8.5 billion, representing 

73 percent of CBP’s total financing sources. CBP collected and retained $2.4 billion of non-exchange revenue, amounting to 21 percent of total financing sources, 

which was used to fund CBP operations.

Combined Statement of 

Budgetary Resources

The Combined Statement of Budgetary Resources illustrates how budgetary resources were made available, as 

well as their status at the end of FY 2010. CBP had $17.8 

billion in budgetary resources, of which $2.6 billion 

were unobligated. CBP incurred obligations of $15.1 billion and recorded $14.2 billion in gross outlays by the 

end of the fiscal year.

Consolidated Statement of 

Custodial Activity

The Consolidated Statement of Custodial Activity presents non-entity (financial activity conducted by CBP on 

behalf of others) revenue and refunds using a modified 

cash basis. This method reports revenue from cash collections separately from receivable accruals, and cash 

disbursements are reported separately from payable 

accruals. The custodial revenue, using the modified cash 

basis, for FY 2010 was $30.1 billion.

Duties

86%

User Fees

4%

2010 Custodial Cash Collections

Excise Taxes

10%

Other

< 1%

Financial Section

Financial Section
8 U.S. Customs and Border Protection • Summary of Performance and Financial Information

Performance Summary

In FY 2009, CBP issued its updated Strategic Plan for 

FY 2009–2014. The plan serves as the foundation of an 

overall framework that links CBP strategic planning to 

the resource allocation process. This updated plan was 

designed to guide the strategic planning efforts of the 

various offices and programs within CBP, enable the 

development of effective strategies, and establish key 

priorities needed to achieve our mission and improve 

operational perfor¬mance. Agency progress is described 

in CBP’s AFR.

CBP’s Performance Management Framework (PMF) was 

developed to provide CBP with performance management and oversight capabilities that improve the efficiency and effectiveness of CBP performance-related 

programs, initiatives, and operations through improved 

performance measurement, analysis, and reporting.

Designed to meet statutory reporting and performance 

budgeting requirements established by the Office of 

Management and Budget (OMB) and the GPRA, the 

CBP PMF is also aligned to optimally support internal 

management decision-making processes associated with 

agency-wide strategic planning, requirements determination, and resource allocation through the use of performance information in the execution of the annual 

Planning, Programming, Budgeting and Execution 

(PPBE) cycle and the management and improvement of 

the CBP programs and operations it supports.

The CBP Performance Measurement Hierarchy organizes performance measures into four sets, setting the 

foundation for performance measure presentation and 

reporting through a variety of formats and methods tailored to the decision-making processes they intend to 

serve. The illustration on the following page outlines the 

CBP Performance Measurement Hierarchy.

The Performance Measure Hierarchy displays the four 

levels as strategic, management, operational, and individual measures. Strategic level measures manage and 

report accomplishment of CBP strategic goals and objectives, demonstrating the value our programs provide 

to the American people. Management level measures 

inform internal CBP decision-making processes, such as 

the PPBE process to determine program priorities, allocate resources, and monitor progress and performance. 

Operational level measures inform management of the 

effectiveness and efficiency of operations, creating a 

line of sight between operational activities and strategic goals. Individual level measures gauge the work of 

individuals’ contributions to strategic plans and organizational units in order to enhance their performance. 

Strategic measures are integrated into Senior Executive 

Services employees’ performance plans, which focuses 

CBP’s senior leaders on achieving the organization’s 

most important objectives. In FY 2010, 88 percent of 

targets associated with these measures were met.

CBP is also in the early stages of developing a directive, 

instruction, and enterprise-wide performance management tool. The directive and instructions are aimed at 

developing a standard procedure for ensuring accurate 

and timely responses to external and internal requests 

for performance measures. The performance management tool will serve as an instrument to consolidate CBP 

performance measures and increase the efficiency and 

consistency of the development, collection, monitoring, 

and reporting of performance information. The development of these policy documents and accompanying tool 

will continue to improve performance management.

Performance Section
9

Performance Management

CBP uses performance measures to determine if desired 

results are achieved, which indicates what the agency is 

accomplishing. These measures provide decision-makers 

with the necessary information on where they should 

place resources and strategic efforts to ensure program 

effectiveness. Performance measures also keep CBP 

focused on its key goals and cross-cutting enablers, help 

to justify budget increases, and provide focus for planning efforts. Additionally, performance measures establish results in reporting to the OMB and DHS, as well 

as responding to GAO and DHS OIG recommendations.

In the past, CBP performance measures have aligned to 

a program and strategic goal. With the creation of the 

FY 2009–2014 CBP Strategic Plan, the agency identified several strategic areas that would benefit from new 

outcome-based performance measures. CBP is developing a plan to establish these new outcome measures for 

its strategic goals and cross-cutting enablers. CBP will 

demonstrate program effectiveness in achieving our 

long-term performance goals through the continuous 

improvement of performance measures.

The strategic goals and objectives in the FY 2009–2014 

CBP Strategic Plan provide a roadmap of activities for 

accomplishing the agency’s important mission. CBP 

also recognizes that certain cross-cutting enablers affect 

CBP’s ability to accomplish its mission and ultimately 

achieve its goals. Focusing on the cross-cutting enablers 

that cut across CBP’s goals enables CBP to better outline 

strategies to these factors into action plans.

The three critical identified enablers are to:

•	 Leverage intelligence and information sharing to 

maximize the effectiveness of limited resources. CBP 

must leverage its frontline officers and agents to gain 

information that can be used to strengthen the Nation’s 

security and to act upon intelligence that will help CBP 

carry out its critical border security mission.

•	 Maximize the power of partnerships. Partnerships 

have contributed greatly to CBP’s progress in developing and implementing the various strategies that have 

improved border security and facilitation of global 

trade and travel. CBP’s success relies upon the creation 

Reporting to leadership and stakeholders 

(GPRA, Congressional Reports)

Internal business process decision-making 

(e.g., strategic planning, resource 

allocation, human capital management)

Manage activity and processes 

within programs/projects 

(e.g., program management)

Manage individual performance

Strategic

Management

Operational Measures

Individual Measures

Performance Section

Performance Section
10 U.S. Customs and Border Protection • Summary of Performance and Financial Information

Performance Section

of enduring partnerships and maintaining open lines 

of communication domestically and internationally. 

Identifying, establishing, and enhancing or expanding beneficial partnerships will allow CBP to enhance 

the enforcement of and compliance with agriculture, 

immigration and other federally enforced laws and 

regulations.

•	 Promote achievement and a results-driven culture 

through an effective management infrastructure that 

fosters the highest standards of integrity. CBP fosters an 

environment designed to leverage state-of-the-art technologies, innovative strategies, and worldwide partnerships to protect America’s communities and defend its 

borders. Through the development and implementation 

of the PMF that integrates investment management, 

resource management and program management, CBP 

will achieve a maximum return on investment on its 

top mission-focused goals.

CBP’s cross-cutting enablers (improved intelligence and 

information sharing, expansion of partnerships, and 

management operations and organization effectiveness) 

are critical to CBP’s success in achieving our mission and 

are primary considerations in developing strategies and 

action plans to implement the CBP Strategic Plan.

CBP is dedicated to continuously refining and improving its performance measures. The goal is to ensure that 

the data we report internally and externally is useful to 

senior executives tasked with making tough programming and funding decisions. Over the past year, programs continued evaluating their performance measures 

and aligning them to the new strategic goals and objectives outlined in the FY 2009–2014 CBP Strategic Plan. 

Also, in February 2010, the first Quadrennial Homeland 

Security Review (QHSR) was completed by DHS in an 

effort to provide a strategic framework that guides the 

activities of participants in Homeland Security toward a 

common end. In concert with DHS, CBP has engaged in a 

review of existing performance measures to ensure that 

the Department can accurately monitor and improve its 

performance towards meeting the missions, goals, and 

objectives outlined in the QHSR. Wherever gaps exist, 

new measures will be developed. In addition, CBP’s 

performance measures’ reliability and validity will be 

assessed each year through structured reviews, external 

feedback, and independent audits.

In June of 2009, the President launched a new initiative that asked agency leaders to identify and commit 

to a select number of priority goals that are of high 

value to the public. The intent was for the goals to 

be accompanied by ambitious, but realistic, targets to 

achieve within two years using existing resources. 

To ensure DHS delivers on its most important priorities, Secretary Napolitano identified eight High-Priority 

Performance Goals (HPPG). These goals focus on executing programs effectively and delivering meaningful 

performance improvements for the American people. Of 

the eight DHS HPPGs, CBP was designated as the lead 

for “Securing and managing our borders through the 

Western Hemisphere Travel Initiative (WHTI).” The 

performance measures associated with this goal include:

•	 Percent of travelers entering the United States with 

a secure document that establishes identity and 

citizenship;

•	 Number of travelers who have been issued a WHTIcompliant, technologically enhanced secure travel 

document that are Radio Frequency Identification 

(RFID) enabled;

•	 Average privately-owned vehicle (POV) processing time 

at land borders; and

•	 Average pedestrian processing time at land borders.

The FY 2010 results are provided in the table on the following page.
11

Performance Section

Performance Section

CBP HIGH PRIORITY PERFORMANCE GOAL (HPPG) RESULTS – FY 2010 RESULTS

# HPPG PERFORMANCE MEASURE FY 2010 Target FY 2010 End of 

Year Results Status

1 Percent of travelers entering the United States with a secure 

document that establishes identity and citizenship 96.3% 96.5% Met

2

Number of travelers who have been issued WHTI-compliant, 

technologically enhanced secure travel documents 

(RFID enabled)

6,000,000 6,935,000 Met

3 Average POV processing time at land borders 

(decreasing seconds) 59.0 57.3 Met

4 Average pedestrian processing time at land borders 

(decreasing seconds) 23.0 23.0 Met

Summary

CBP will continue to integrate state-of-the-art technologies with traditional security infrastructures at U.S. 

POEs and along our Nation’s borders and to work in 

collaboration with the trade community and foreign 

Governments to secure the United States from terrorists 

and their weapons while facilitating world commerce.
Office of Administration

1331 Pennsylvania Avenue

Room 950, National Place

Washington, DC 20229

Please visit the U.S. Customs and Border Protection web site at

www.cbp.gov

To report suspicious activity, call

1–800–BE ALERT

April 2011