simplebooklet thumbnail

Performance and Accountability Report Fiscal Year 2013
About This Report America   s Frontline We guard the boundaries of freedom and stand between the good citizens of our Nati...
This page intentionally left blank.
Table of Contents Acting Commissioner   s Message.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  ....
This page intentionally left blank.  2  U.S. Customs and Border Protection     Performance and Accountability Report
Acting Commissioner   s Message I am pleased to present the Fiscal Year  FY  2013 Performance Accountability Report  PAR  ...
This page intentionally left blank.  4  U.S. Customs and Border Protection     Performance and Accountability Report
Management   s Discussion and Analysis  This section explains CBP   s mission, organization structure, strategic direction...
Overview of CBP Mission We are the guardians of our Nation   s borders. We are America   s frontline. We safeguard the Ame...
Overview of CBP         Aircraft passengers processed  over 102 million        Prohibited plant and animal materials seize...
Overview of CBP  Integrated Strategies CBP mission success improves when operational strategies integrate with external pa...
Overview of CBP  South Texas Campaign The South Texas Campaign  STC  signifies a paradigm shift in information sharing and...
Overview of CBP         Improved communication and information sharing with Mexico, which has led to productive border ope...
Overview of CBP  Developing a common intelligence picture to enhance understanding of the operating environment           ...
Overview of CBP  rency. They serve as points of contact for local, state, federal, and foreign law enforcement agencies wh...
Overview of CBP  consequence   involves determining probability, as well as the ability and intent, of a TCO to commit an ...
Overview of CBP  Evaluation of the following help gauge the extent to which our border is secure and at a condition of    ...
Overview of CBP         Establish requirements for GEOINT         Develop interface with OIIL to transfer requirements and...
Overview of CBP  mentation of the Consequence Delivery System, throughout CBP operations, beginning in January of FY 2011....
Overview of CBP  Border Security Readiness One goal of the 2012   2016 Border Patrol Strategic Plan is operationally focus...
Overview of CBP  Active Lane Management. CBP   s traffic management policy established maximum wait time targets for inbou...
Overview of CBP  canine teams  human and network intelligence, cooperation with foreign, U.S. federal, state, local and tr...
Overview of CBP  CBP officers employ risk analysis, targeting information, and or officer discretion to use NII to scan co...
Overview of CBP  Advance Passenger Information System The Advance Passenger Information System  APIS  is the single most c...
Overview of CBP  Admissibility Review Office CBP   s Admissibility Review Office  ARO  provides a consistent decision-maki...
Overview of CBP  lAP and JSP officers serve as on-site experts in U.S. entry requirements, provide document training to ca...
Overview of CBP  National Targeting Center     Passenger NTC-P plays a vital role in identifying people who pose a nationa...
Overview of CBP  a U.S.-bound conveyance. NTC-P has also instituted an International Targeting Center, with onsite represe...
Overview of CBP         Rail Targeting Unit  RTU      Collaboration between CBP and representatives of the rail freight  i...
Overview of CBP  The AMOC   s staff employs sophisticated systems and technology to identify existing and emerging homelan...
Overview of CBP  Enhancing Prosperity A secure U.S. border enhances American prosperity and adds value to our nation. When...
Overview of CBP  inspections, resulting in reduced delays at the border  and priority, front-of-the-line processing for CB...
Overview of CBP          TSA and CBP plan to complete a memorandum of agreement in FY 2014 whereby TSA will complete all C...
Overview of CBP  Office of International Affairs CBP   s Office of International Affairs  INA  helps CBP to fulfill its in...
Overview of CBP         Advance CBP   s international policy initiatives in international forums  and        Develop and m...
Overview of CBP  cial strategies with the trade community has proven to be a successful approach for CBP to develop key tr...
Overview of CBP         The ISA-Product Safety test pilot, announced in October 2008, is a partnership of CBP, the  Consum...
Overview of CBP  sites closed by ICE for trafficking in counterfeit goods. IPR seizures led to arrests, indictments, and p...
Overview of CBP  import safety laws. Dozens of illicit and unsafe vehicles, including illegally imported vehicles, have be...
Overview of CBP  Implementation of the National Annual Audit Plan The Office of International Trade   s Regulatory Audit  ...
Overview of CBP  Definition of Form I-94 to include electronic format On March 27, 2013, CBP published an interim final ru...
Overview of CBP         CBP employee payroll payments, vendor payments, travel, and employee relocations         Preparati...
Overview of CBP         Developed a dashboard that allows for a comprehensive view of CBP   s financial statement audit  f...
Overview of CBP         Facilitating organizational effectiveness, including integration and reorganization efforts       ...
Overview of CBP  These enhancements offer cost savings and fully support CBP   s business transformation efforts for great...
Overview of CBP  Information and Technology CBP   s network infrastructure and data center capabilities are the informatio...
Overview of CBP  Laboratories and Scientific Services Laboratories and Scientific Services  LSS , the scientific arm of th...
Overview of CBP  The general TECS modernization objective is to establish a foundation that readily accepts new technology...
Overview of CBP  CBP Achievements with ACE and ITDS Include  ACE e-Manifest  Rail and Sea        Decommissioned the old Au...
Overview of CBP  ITDS Initiatives These three key ITDS initiatives automate and enhance interaction between international ...
Overview of CBP  As development progresses and CBP gains more experience with Agile development, increasingly complex vali...
Overview of CBP  Service Life Extension Plan for Midnight Express Coastal Interceptor Vessels CBP is also pursuing a servi...
Overview of CBP  Radar and Sensor Upgrades OAM is working to install day night infrared cameras and large screen monitors ...
Overview of CBP  complete OAM operations. It encourages input from all crewmembers to establish a logical conclusion to a ...
Overview of CBP  Improved Accident Investigation Techniques In August 2012, the OAM Training, Safety, and Standards direct...
Overview of CBP  Overview of CBP CBP Organization CBP Organization Commissioner  Principal Executive Office of Program Dev...
Overview of CBP  Headquarters Office of the Commissioner  The Commissioner is responsible for securing, managing, and cont...
Overview of CBP  Office of State, Local, and Tribal Liaison  SLT   Advises the Commissioner, Deputy Commissioner, and prog...
Overview of CBP  Component Organizations and Field Structure CBP is organized into 14 separate offices, each of which repo...
Overview of CBP  programs designed to identify the importation of contaminated agricultural products and goods that presen...
Overview of CBP  operational, industrial and internal security  management inspections  audit liaison  and cyber security ...
Overview of CBP  This page intentionally left blank.  Management   s Discussion and Analysis  59
Overview of CBP  60  U.S. Customs and Border Protection     Performance and Accountability Report
Overview of CBP  Management   s Discussion and Analysis  61
Performance Goals and Results In FY 2011, the Commissioner issued CBP   s Missions, Goals, and Priorities, FY 2011   2013,...
Performance Goals and Results  Performance Management Two key pieces of legislation provide the framework for government-w...
Performance Goals and Results  Measure  Percent of people apprehended multiple times along the Southwest border Descriptio...
Performance Goals and Results  Measure  Number of smuggled outbound weapons seized at the ports of entry Description of Me...
Performance Summary  cargo processing  and international and trade compliance partnership programs. Modern trade practices...
Performance Summary  Percent of Cargo by Value Imported to the United States by Participants in CBP Trade Partnership Prog...
Performance Summary  Mission Set 3  Sustaining Investment in People and Capabilities In order for CBP to remain a successf...
Management Assurances Overview CBP management is responsible for establishing, maintaining, and assessing internal control...
Management Assurances  DHS Financial Accountability Act The DHS Financial Accountability Act requires an assertion of inte...
Systems and Controls Overview Data Integrity  CBP is dedicated to providing clear, concise, relevant, and reliable data fo...
Systems and Controls  Self-Inspection Program The Self-Inspection Program  SIP , administered by the Office of Internal Af...
Financial Management Overview CBP strives to be a leader in financial management by providing high-quality, cost-efficient...
Financial Management  Other 5   2013     Assets  Duties           Trade      Receivables 17   Fund     Balance      with  ...
Financial Management  Consolidated Statement of Changes in Net Position The Consolidated Statement of Changes in Net Posit...
This page intentionally left blank.  76  U.S. Customs and Border Protection     Performance and Accountability Report
Performance Summary  Performance Section  This section provides information on CBP   s progress in achieving performance g...
Performance Summary The charts below highlight CBP   s success in achieving FY 2013 performance goals. The performance mea...
Performance Summary  Individual Performance Measure Results This section describes CBP   s FY 2013 results for each GPRA p...
Performance Summary  Measure  Number of apprehensions on the Southwest Border between the ports of entry Description of Me...
Performance Summary  Measure  Percent of detected conventional aircraft incursions resolved along all borders of the Unite...
Performance Summary         Mission Set 2  Securing and Expediting the Movement of People and the Flow of Goods Performanc...
Performance Summary  Measure  Compliance rate for Customs - Trade Partnership Against Terrorism  C - TPAT  members with th...
Performance Summary  Measure  Percent of Import Revenue Successfully Collected Description of Measure  This measure estima...
Performance Summary  Measure  Percent of imports compliant with applicable U.S. trade laws Description of Measure  This me...
Performance Summary  Mission Set 3  Sustaining Investment in People and Capabilities Performance Objective   Improve missi...
Financial Section  This section presents CBP   s audited comparative financial statements, related note disclosures, and I...
Message from the Chief Financial Officer      Each and every day, U.S. Customs and Border Protection  CBP  works assiduous...
Financial Statements Introduction The financial statements have been audited by the independent auditor engaged by the DHS...
Financial Statements Customs and Border Protection Consolidated Balance Sheets As of September 30, 2013 and 2012  in Thous...
Financial Statements Customs and Border Protection Consolidated Statement of Net Cost For the Year Ended September 30, 201...
Financial Statements Customs and Border Protection Consolidated Statement of Net Cost For the Year Ended September 30, 201...
Financial Statements Customs and Border Protection Consolidated Statement of Changes In Net Position For the Year Ended Se...
Financial Statements Customs and Border Protection Consolidated Statement of Changes In Net Position For the Year Ended Se...
Financial Statements Customs and Border Protection Combined Statements of Budgetary Resources For the Years Ended Septembe...
Financial Statements Customs and Border Protection Combined Statements of Budgetary Resources For the Years Ended Septembe...
Financial Statements Customs and Border Protection Consolidated Statements of Custodial Activity For the Years Ended Septe...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 1.  Significant Accounting Polic...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements of Custodial Activity using a mo...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements appropriation accounts from whic...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements Accounting for Inventory and Rel...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements A liability for other post-emplo...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  The FY 2013 and 2012 activities...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements Taxes CBP, as a Federal componen...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 2012 Trust Funds Special Funds G...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  Portions of the Unobligated Bal...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  Receivable Category Reimbursabl...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements CBP   s policy to track and dema...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  8.  Seized and Forfeited Proper...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  Analysis of Changes in Prohibit...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  9.  General Property, Plant and...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  10. Stewardship PP E CBP   s St...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  12. Liabilities Not Covered by ...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  Estimated environmental liabili...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements Omnibus Reconciliation Act of 20...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements a decision is reached by the oth...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  Also in Public Law 107-77, Cong...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements  COBRA 67,342 122,869 135,481   ...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements In FY 2013 CBP established a new...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements For the year ended September 30,...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements For the year ended September 30,...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 20. Sub-organization Program Cos...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements For the year ended September 30,...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 21. Non-exchange Revenues and Tr...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 24. Appropriations As of Septemb...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 26. Explanation of Differences B...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements uncollectible amount increased i...
Notes to Financial Statements Customs and Border Protection Notes to Financial Statements 29. Reconciliation of Net Cost o...
Required Supplementary Information Customs and Border Protection Required Supplementary Information  Unaudited  Deferred M...
Required Supplementary Information Customs and Border Protection Required Supplementary Information  Unaudited  Statement ...
Required Supplementary Information Customs and Border Protection Required Supplementary Information  Unaudited  2013 Salar...
Required Supplementary Information Customs and Border Protection Required Supplementary Information  Unaudited  Schedule o...
Required Supplementary Information Customs and Border Protection Required Supplementary Information  Unaudited  Salaries  ...
Required Supplementary Information Customs and Border Protection Required Supplementary Information  Unaudited  Custodial ...
Auditors    Report Independent Auditors    Report The independent audit of CBP   s consolidated financial statements was c...
Auditors    Report  This page intentionally left blank.  136  U.S. Customs and Border Protection     Performance and Accou...
Auditors    Report  Department of Homeland Security  2I  FH RI ,QVSHFWRU  HQHUDO Independent Auditors    Report on U.S. Cu...
Auditors    Report  OFFICE OF INSPECTOR GENERAL Department of Homeland Security Washington, DC 20528   www.oig.dhs.gov  MA...
Auditors    Report  OFFICE OF INSPECTOR GENERAL Department of Homeland Security  KPMG LLP is responsible for the attached ...
Auditors    Report  KPMG LLP Suite 12000 1801 K Street, NW Washington, DC 20006  Independent Auditors    Report Inspector ...
Auditors    Report  Opinion on the Financial Statements In our opinion, the consolidated financial statements referred to ...
Auditors    Report  Our consideration of internal control was for the limited purpose described in the preceding paragraph...
Auditors    Report EXHIBIT I Material Weakness  A. Drawback of Duties, Taxes, and Fees Background   U.S. Customs and Borde...
Auditors    Report  EXHIBIT I CBP   s sampling methodology for selecting underlying consumption entry sheets is not consid...
Auditors    Report  EXHIBIT II Other Significant Deficiencies  B. Property, Plant, and Equipment Background   U.S. Customs...
Auditors    Report  EXHIBIT II C. Entry Process  1. In-Bond Program Background   An in-bond entry allows for the movement ...
Auditors    Report  EXHIBIT II Recommendations  We recommend that CBP   1. Identify and implement a robust audit process f...
Auditors    Report  EXHIBIT II Cause Effect  CBP personnel did not consistently adhere to BW and FTZ policies and procedur...
Auditors    Report  EXHIBIT II Criteria  Presented in Index of Financial Reporting and Internal Control Criteria following...
Auditors    Report  EXHIBIT II Criteria  Presented in Index of Financial Reporting and Internal Control Criteria behind Ex...
Auditors    Report  Index  Index of Financial Reporting and Internal Control Criteria  Listed Alphabetically by Criteria S...
Auditors    Report  152  U.S. Customs and Border Protection     Performance and Accountability Report
Auditors    Report  OFFICE OF INSPECTOR GENERAL Department of Homeland Security       Appendix   A       Report   Distribu...
Auditors    Report  ADDITIONAL INFORMATION To view this and any of our other reports, please visit our website at  www.oig...
Auditors    Report  Other Information  This section includes CBP   s Schedule of Spending and information on CBP   s Reven...
Other Information Customs and Border Protection Other Information  Unaudited  Schedule of Spending For the Year Ended Sept...
Other Information Customs and Border Protection Other Information  Unaudited  Who did the Money go to  Individuals Governm...
Other Information Customs and Border Protection Other Information  Unaudited  Petitioned and Protested Schedule An analysi...
Other Information Customs and Border Protection Other Information  Unaudited  CBP reviews selected entry documentation to ...
Other Information Customs and Border Protection Other Information  Unaudited  Taxes, Duties and Trade Receivables, Net An ...
Other Information Customs and Border Protection Other Information  Unaudited  An aging of Taxes, Duties, and Trade Receiva...
Other Information Customs and Border Protection Other Information  Unaudited  CBP Collections by Category  in thousands  2...
Other Information Customs and Border Protection Other Information  Unaudited  CBP Collections by Major Processing Port Loc...
Other Information  Summary of Financial Statement Audit and Management Assurances Table 1 and Table 2 below provide a summ...
Other Information  Table 2. FY 2013 Summary of Management Assurances Effectiveness of Internal Control over Financial Repo...
Other Information Customs and Border Protection Other Information  Unaudited  Improper Payments Information Act of 2002  I...
Other Information Customs and Border Protection Other Information  Unaudited  CBP also identified amounts for recovery dur...
Other Information Customs and Border Protection Other Information  Unaudited  Payment Recapture Audit Reporting CBP contra...
Other Information  Office of Inspector General  OIG  Report on Major Management Challenges The DHS OIG   s report on Major...
Acronyms Acronyms ACE  ACS  ACTT  AD CVD  ADIS  AEER  ALM  AMBSTP  AMOC  APHIS  APIS   ARO  ATS  ATSP  AZ  BORTAC  BSDP  B...
Acronyms  FMFIA   Federal Managers    Financial Integrity Act FOUO  For Official Use Only FSIS  Food Safety Inspection Ser...
Acronyms  OTD  OTM  OTR  PAR  PC  PDO  PMF  POE  PPBA  PPMOB  PPQ  PTI  QHSR  RA  RED  RFID  RR  RSDV  RTU  SAFE  SAP  SBR...
This page intentionally left blank.  Acronyms  173
Office of Administration 1331 Pennsylvania Avenue Room 950, National Place Washington, DC 20229 Please visit the U.S. Cust...