Summary of 

Performance and 

Financial Information

Fiscal Year 2011

1

Table of Contents

About This Report

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

Year 2011 Summary of Performance and Financial 

Information Report is a comprehensive synopsis of our 

more detailed Performance and Accountability Report 

(PAR) and provides the highlights of CBP’s performance and financial information. As an organizational 

component of the Department of Homeland Security 

(DHS), CBP is not required to prepare a separate PAR 

or Summary of Performance and Financial Information 

Report. However, CBP is committed to provide transparency in its stewardship responsibilities as the second 

largest revenue collector in the Federal government.

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 2011 Statistical Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

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

Component Organization and Field Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

Financial Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Performance Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

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

Few missions in the 

United States Federal 

Government are more 

important than U.S. 

Customs and Border 

Protection’s (CBP), as the 

men and women of CBP 

work continuously to 

protect our nation from 

dangerous people and 

dangerous goods that would cause harm to our way of life. 

The Office of Administration stands with other offices in 

CBP to help accomplish the agency’s mission by providing the resources and facilities necessary to ensure mission 

success. CBP is charged with the dual mission of protecting our nation’s borders, while facilitating legitimate trade 

and travel. We balance this responsibility with an effective 

management infrastructure that fosters the highest standards of integrity, while also maximizing our partnerships 

at home and abroad.

The purpose of this report is to update you on the financial performance of our Agency, and on our stewardship 

of CBP’s resources through the integration of mission 

accomplishments.

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 have been achieved. We also have 

room for improvement. 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. Recurring issues in 

custodial revenue management need to be resolved and 

emerging challenges, such as managing and accounting 

for more complex property, plant, and equipment, must 

be addressed in the upcoming year. CBP is committed to 

addressing all of our financial management challenges by 

continuing to implement corrective measures that improve 

our oversight and accountability.

We are accountable to Congress and the American taxpayer 

to explain how we use the money appropriated to us. As 

part of our responsibilities, we have collected $37.2 billion 

in revenue, and we must be sound custodians of this revenue. Our responsibilities are substantial, and our budget 

is finite. Consequently, we must have sound financial management to provide informed decision making in order to 

make the best use of our resources.

A benchmark of financial management success is to obtain 

an audit opinion from a third party that concludes that 

our financial statements are fairly presented and conform to generally accepted accounting principles. Once 

again, CBP has received such an opinion for Fiscal Year 

2011—an unqualified opinion—on its full set of financial 

statements. The unqualified opinion on our financial statements is another positive reflection that CBP continues to 

demonstrate discipline and accountability in the execution 

of our fiscal stewardship responsibilities.

Solid financial management relies on several critical elements, most notably a capable workforce guided by tested 

practices and processes and supported by sound financial 

management systems. We have a solid foundation in each 

of these areas and continue to build upon them each year.

While processes and systems are important, CBP and the 

Office of Administration rely on our employees first and 

foremost to get the job done. I would like to thank the 

men and women of this organization for the hard work 

they do every day. Due to these efforts, we continue to 

grow, improve, and remain successful in the face of our 

collective challenge. Our goals remain 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.

Deborah J. Schilling, Chief Financial Officer

U.S. Customs and Border Protection

Message from the CFO
3

Mission

CBP is the frontline border security agency within DHS 

charged with the priority mission of preventing terrorists 

and terrorist 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. As of the end of Fiscal Year 

2011, 59,820 CBP employees manage, control, and protect the Nation’s borders at, and between, the official 

ports of entry. 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 2011 

Statistical Highlights

•	 Ports of entry: 329

•	 Pre-clearance locations: 15

•	 Border Patrol sectors: 20

•	 Air units: 46 (1 Training location and 

3 Radar/Communications locations)

•	 Marine units: 71 (2 Training locations and 

1 Maintenance location)

•	 Trade entries processed: 29.5 million

•	 Total revenue collected: $37.2 billion (includes 

custodial and entity revenue)

•	 Illegal narcotics seized: 3.1 million pounds (represents 

narcotics held by CBP until disposal or destruction)

•	 Illegal alien apprehensions between the 

ports of entry: 340,252

•	 Inadmissible aliens interdicted at the 

ports of entry: 211,483

•	 Pedestrians and passengers processed: 340 million

•	 Conveyances processed: over 104 million

•	 Aircraft passengers processed: over 94 million

•	 Prohibited plant and animal materials seized at the 

ports of entry: 1,682,881

•	 Agricultural plant and pest intercepted at the 

ports of entry: 177,299

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: 224,727

•	 Number of pounds of heroin seized: 4,176

•	 Number of pounds of marijuana seized: 4,567,812

•	 Number of pounds of methamphetamine 

seized: 11,064

Overview of CBP

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

CBP Organization

Commissioner

Deputy 

Commissioner

Director

State, Local, and 

Tribal Office

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 Investigative Liaison

Director

Office of

Trade Relations

Executive Director

Office of Policy 

and Planning

Office of 

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 Technology 

Innovation and 

Acquisition

Assistant Commissioner

Office of Information and 

Technology

Director

Office of the 

Executive Secretariat

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 3

Total Assets $16.2 Billion

Total Liabilities $6.5 Billion

Net Cost of Operations $12 Billion

The financial statements and footnotes appear in the 

“Financial Section” of the CBP PAR.

The financial statements have been audited by our 

independent auditor, KPMG LLP, and have been 

found to present fairly, in all material respects, CBP’s 

financial position.

Consolidated Balance Sheet

The Consolidated Balance Sheet presents the resources 

available to CBP (assets), amounts owed by CBP (liabilities), and the amount of the difference (net position). As 

of September 30, 2011, total assets were $16.2 billion, a 

1 percent decrease from FY 2010.

Fund Balance with Treasury

43%

Other

3%

Duties & Trade 

Receivables

17%

Property, Plant & Equipment

37%

2011 Assets

As of September 30, 2011, total liabilities were $6.5 

billion, an increase of 5 percent over FY 2010, which 

related to amounts due to the Treasury General Fund. 

The assets and liabilities charts present a comparison 

of the major categories as a percentage of the totals 

for FY 2011.

2011 Liabilities

Accounts Payable

11%

Injured Domestic 

Industries

7%

Payroll & Benefits

24%

Due to the General Fund

43%

Other

13%

Refunds Payable

2%

Financial Section
7

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 $12.0 billion.

Facilitation at the Ports of Entry

53%

Border Security 

& Control

40%

Air & Marine Operations

5%

2011 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 $8.8 billion, representing 

71 percent of CBP’s total financing sources. CBP collected and retained $2.6 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 2011. CBP had $17.0 

billion in budgetary resources, of which $2.3 billion 

were unobligated. CBP incurred obligations of $14.7 billion and recorded $14.5 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 2011 was $34.2 billion.

Duties

86%

User Fees

4%

2011 Custodial Cash Collections

Excise Taxes

9%

Other

1%

Financial Section

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

Performance Summary

The charts below highlight CBP’s success in achieving FY 2011 performance goals. The performance measures are 

established as an integral part of CBP’s Missions, Goals, and Priorities, FY 2011–2013 document, the Quadrennial 

Homeland Security Review (QHSR), and the DHS Future Years Homeland Security Program (FYHSP). The measurement data is collected through various systems and methods and then entered into the FYHSP System for tracking and 

compiling for management decision-making and year-end reporting.

FY 2011 Performance Summary

Target Not Met

55%

Target Met

45%

Security, threat, and risk analyses often necessitate changes in the agency’s focus. CBP performance measures continue 

to evolve to better reflect operational functions and alignment with critical missions.

For FY 2011, CBP has 11 GPRA performance measures that support CBP’s Missions, Goals, and Priorities. Of the 11 performance measures, 5 were met and 6 were not met. The performance data presented in this report is in accordance 

with the guidance provided by Office of Management and Budget (OMB). CBP is committed to providing quality and 

timely performance information to increase its value to CBP management and interested parties. CBP managers routinely use this data to improve the quality of program management and demonstrate accountability of program results.

Performance Section
9

CBP Performance Recap

Mission Set Performance Measure

FY 2010 Recap FY 2011 Recap

Target Result Target Result Target 

Achieved?

Improved 

From 

FY 2010?

Securing 

America’s 

Borders

Number of apprehensions on the 

Southwest border between the ports 

of entry.

N/A N/A < = 

390,000 327,577 l

Completion rate of projected deployments 

of Border Patrol agents to the 

Southwest border.

N/A N/A 100% 100% l

Number of joint operations conducted 

along the Southwest border by CBP and 

Mexican law enforcement partners.

N/A N/A 9 12 l

Number of weapons seized on exit from 

the United States. N/A N/A 2,200 1,987 l

Amount of currency seized on exit from 

the United States. N/A N/A 40M 47M l

Percent of detected conventional aircraft 

incursions resolved along all U.S. borders. N/A N/A 100% 95.30% l

Securing and 

Expediting the 

Movement of 

People and the 

Flow of Goods

Compliance rate for C-TPAT1

members with the established C-TPAT1

security Guidelines.

95% 97.80% 100% 95.10% l No

Percent of cargo by value imported to 

the United States by participants in trade 

partnership programs.

N/A N/A 45% 55.07% l

Percent of requested cargo examinations 

conducted at foreign ports of origin in 

cooperation with host nations under CSI2

.

95% 94% 100% 96% l Yes

Percent of revenue directed by trade 

laws, regulations, and agreements 

successfully collected.

N/A N/A 100% 99.12% l

Percent of imports compliant with 

applicable U.S. trade laws. N/A N/A 98% 97.67% l

Sustaining 

Investment in 

People and 

Capabilities

GPRA or Strategic measures do not exist 

within this Mission Set. Operational 

measures exist wihin this Mission Set 

and are used in internal decisionmaking processes.

(1) Customs-Trade Partnership Against Terrorism

(2) Container Security Initiative

l = Target Achieved

l = Target Missed

Performance Section

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

Summary

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

POEs and along our Nation’s borders and to work in collaboration and partnership with the trade community 

and foreign governments to secure the United States 

from terrorists and terrorist 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 2012