DHS OIG, OIG-24-15, Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2023 Drug Control Budget Formulation Compliance Report (2024)

OIG-24-15 FINAL REPORT Review of U.S. Immigration and Custom Enforcement's Fiscal Year 2023 Drug Control Budget Formulation Compliance Report January 23, 2024 OFFICE OF INSPECTOR GENERAL U.S. Department of Homeland Security Washington, DC 20528 | www.oig.dhs.gov MEMORANDUM FOR: January 23, 2024 Patrick J. Lechleitner Deputy Director and Senior Official Performing the Duties of the Director U.S. Immigration and Customs Enforcement FROM: SUBJECT: Joseph V. Cuffari, Ph.D. Inspector General JOSEPH V CUFFARI Digitally signed by JOSEPH V CUFFARI Date: 2024.01.09 16:50:48 -07'00' Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2023 Drug Control Budget Formulation Compliance Report Attached for your information is our final report, Review of U.S. Immigration and Customs Enforcement's Fiscal Year 2023 Drug Control Budget Formulation Compliance Report. U.S. Immigration and Custom's Enforcement (ICE) management prepared the Budget Formulation Compliance Report and the related assertions to comply with the requirements of the Office of National Drug Control Policy Circular, National Drug Control Program Agency Compliance Reviews, dated September 9, 2021. We contracted with the independent public accounting firm Williams, Adley & Company - DC, LLP (William Adley) to review ICE's Drug Control Budget Formulation Compliance Report. Williams Adley is responsible for the attached Independent Accountant's Review Report, dated January 17, 2024, and the conclusions expressed in it.

William Adley's report contains no recommendations. Consistent with our responsibility under the Inspector General Act, we will provide copies of our report to 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 contact me with any questions, or your staff may contact Kristen Bernard, Deputy Inspector General for Audits, at (202) 981-6000.

Attachment OIG Project No. 23-057-AUD-ICE DHS OIG HIGHLIGHTS Review of U.S. Immigration and Customs Enforcement’s Fiscal Year 2023 Budget Formulation Compliance Report What We Found Williams, Adley & Company – DC, LLP (Williams Adley), under contract with the Department of Homeland Security Office of Inspector General, issued an Independent Accountant’s Review Report on the U.S. Immigration and Customs Enforcement’s (ICE) FY 2023 Drug Control Budget Formulation Compliance Report. ICE’s management prepared the Budget Formulation Compliance Report and the related assertions to comply with the requirements of the ONDCP Circular, National Drug Control Program Agency Compliance Reviews, dated September 9, 2021. Based on its review, nothing came to Williams Adley’s attention that caused it to believe that ICE’s FY 2023 Budget Formulation Compliance Report and related assertions are not presented in conformity with the criteria in the ONDCP Circular. Williams Adley did not make any recommendations.

January 23, 2024 Why We Did This Review The Office of National Drug Control Policy (ONDCP) Circular, National Drug Control Program Agency Compliance Reviews, requires National Drug Control Program agencies to submit to the ONDCP Director by February 1 of each year a detailed accounting of all funds expended for National Drug Control Program activities during the previous fiscal year. At least every 3 years, the Office of Inspector General is required to review the report and provide a conclusion about the reliability of each assertion made in the report. For Further Information: Contact our Office of Public Affairs at (202) 981-6000, or email us at: [email protected]. www.oig.dhs.gov OIG-24-15 Independent Accountant’s Review Report Inspector General United States Department of Homeland Security We have reviewed the accompanying Budget Formulation Compliance Report (BFCR) of the U.S. Department of Homeland Security’s (DHS) Immigration and Customs Enforcement (ICE) for the year ended September 30, 2023. ICE’s management is responsible for the preparation of the BFCR in conformity with the requirements of the Office of National Drug Control Policy Circular: National Drug Control Program Agency Compliance Reviews, dated September 9, 2021 (the Circular).

Our responsibility is to express a conclusion about the BFCR based on our review. We conducted our review in accordance with the attestation standards established by the American Institute of Certified Public Accountants and generally accepted government auditing standards. Those standards require that we plan and perform the review to obtain limited assurance about whether any material modifications should be made to the BFCR or related assertions for them to be in accordance with the Circular. The procedures performed in a review vary in nature and timing from and are substantially less in extent than an examination, the objective of which is to obtain reasonable assurance about whether ICE’s BFCR and related assertions are in accordance with the Circular, in all material respects, in order to express an opinion.

Because of the limited nature of the engagement, the level of the assurance obtained in a review is substantially lower than the assurance that would have been obtained had an examination been performed. We believe that the review evidence obtained is sufficient and appropriate to provide a reasonable basis for our conclusion. We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements related to the engagement. Among other requirements, the Circular requires ICE to submit its summer drug budget directly to the Office of National Drug Control Policy (ONDCP) at the same time its budget requests are provided to its agency heads.

Based on our review, we determined ICE did not submit its summer drug budget to ONDCP directly. Rather, ICE submitted its summer drug budget to the DHS Budget Division Formulation Team for subsequent transmission to ONDCP. Although the process ICE utilized does not align to the Circular requirements, we are not modifying our conclusion because ICE’s assertion is accurate. Based on our review, we are not aware of any material modifications that should be made to the BFCR or related assertions for the year ended September 30, 2023, in order for them to be in conformity with the requirements set forth in the Circular.

WILLIAMS, ADLEY & COMPANY-DC, LLP Certified Public Accountants/ Management Consultants 1030 15th Street, NW, Suite 350 West • Washington, DC 20005 • (202) 371-1397 • Fax: (202) 371-9161 www.williamsadley.com The purpose of this report is to authenticate the BFCR as required by the Circular based on our review and is not suitable for any other purpose. This report is intended solely for the information and use of DHS Office of Inspector General, ICE, and the ONDCP, and is not intended to be, and should not be, used by anyone other than the specified parties. Washington, D.C. January 17, 2024 Budget Director, Office of Budget & Program Performance U.S. Department of Homeland Security 500 12th Street, SW Washington, D.C. 20536 January 17, 2024 Dr. Rahul Gupta Director Office of National Drug Control Policy Executive Office of the President Washington, DC 20503 Dear Dr. Gupta: Enclosed is the ICE FY 2023 Budget Formulation Compliance Report (BFCR) on National Drug Control Funding. In FY 2023, ICE reported the enacted Drug Resource Budget of approximately $674.1 million.

If you have any questions or would like additional information, please contact me at (202) 732-5627. Sincerely, JENNIFER S CLEARY STANNARD Digitally signed by JENNIFER S CLEARY STANNARD Date: 2024.01.18 10:03:01 -05'00' Jennifer Cleary Chief Financial Officer Office of the Chief Financial Officer U.S. Immigration and Customs Enforcement Department of Homeland Security U.S. Department of Homeland Security U.S. Immigration and Customs Enforcement Budget Formulation Compliance Report FY 2023 A. Summer Budget Formulation Information 1. Summer Drug Budget Transmittal ICE’s Fiscal Year (FY) 2025 Summer Drug Budget Transmittal was submitted to the Department of Homeland Security (DHS) Budget Coordination on June 29, 2023, for further transmission by DHS to ONDCP on July 3, 2023 under ONDCP Circular: Budget Formulation, Section 9.a.(1). 2.

Summer Drug Budget Table Resource Summary DEPARTMENT OF HOMELAND SECURITY Immigration and Customs Enforcement (ICE) Budget Authority (in Millions) FY 2023 Enacted $30.079 $631.987 $12.036 $674.101 FY 2024 President’s Budget FY 2025 Summer Budget $31.017 $676.369 $12.7477 $720.135 $32.324 $668.076 $12.959 $713.358 Drug Resources by Function Intelligence Investigations: Domestic Investigations: International Total Drug Resources by Function Drug Resources by Decision Unit Operations & Support Intelligence Investigations: Domestic Investigations: International $674.101 $30.079 $631.987 $12.036 $720.135 $31.017 $676.369 $12.7477 $713.358 $32.324 $668.076 $12.959 Total Drug Resources by Decision Unit $674.101 $720.135 $713.358 Drug Resources Personnel Summary Total FTEs (direct only) Drug Resources as a Percent of Budget Total Agency Budget (in Billions) Drug Resources Percentage 2,615 2,748 2,624 $8.4 8.0% $8.3 8.7% $8.4 8.5% B. Assertions 1. Timeliness of Summer Budget Submission ICE asserts that the FY 2025 Summer Drug Budget submitted to ONDCP was provided to the Department of Homeland Security (DHS) Budget Office, who then provided it to ONDCP on the same date as identified in the section above. 2. Funding Levels Represent Bureau-Level Request ICE asserts the funding request in the submission provided in Section 6.a.(2) of ONDCP Circular: Compliance Review, represent the funding levels submitted to DHS Budget Coordination for further transmission to ONDCP without alteration or adjustment by any official at the Department to the best of our knowledge.

2 FY 2025 ONDCP BFCR showing FY23 Enacted OFFICE OF INSPECTOR GENERAL U.S. Department of Homeland Security Appendix A: Report Distribution Department of Homeland Security Secretary Deputy Secretary Chief of Staff Deputy Chiefs of Staff General Counsel Executive Secretary Director, GAO/OIG Liaison Office Under Secretary, Office of Strategy, Policy, and Plans Assistant Secretary for Office of Public Affairs Assistant Secretary for Office of Legislative Affairs U.S. Immigration and Customs Enforcement Director Chief Financial Officer Audit Liaison Senior Component Accountable Official Office of Management and Budget Chief, Homeland Security Branch DHS OIG Budget Examiner Congress Congressional Oversight and Appropriations Committees Office of National Drug Control Policy Associate Director for Management and Administration www.oig.dhs.gov OIG-24-15 To view this and any other DHS OIG reports, Please visit our website: www.oig.dhs.gov Additional Information For further information or questions, please contact the DHS OIG Office of Public Affairs via email: [email protected] DHS OIG Hotline To report fraud, waste, abuse, or criminal misconduct involving U.S. Department of Homeland Security programs, personnel, and funds, please visit: www.oig.dhs.gov/hotline If you cannot access our website, please contact the hotline by phone or mail: Call: 1-800-323-8603 U.S. Mail: Department of Homeland Security Office of Inspector General, Mail Stop 0305 Attention: Hotline 245 Murray Drive SW Washington, DC 20528-0305