Overview of CBP

download

of 178

  • date post

    30-Dec-2016
  • Category

    Documents
  • view

    214
  • download

    1

Embed Size (px)

transcript

  • Performance and Accountability Report Fiscal Year 2013

  • This page intentionally left blank.

  • About This Report

    Americas Frontline We guard the boundaries of freedom and stand between the good citizens of our Nation and those who want to do us harm.

    About This Report U.S. Customs and Border Protection (CBP) Fiscal Year (FY) 2013 Performance and Accountability Report (PAR) presents a comprehensive report that combines CBPs Annual Performance Report with its audited financial statements, assurances on internal control, accountability reporting and agency assessments. CBPs PAR provides program, financial, and performance information that enables Congress and the public to assess the performance of the agency as it relates to the CBP mission.

    The CBP PAR discusses the agencys strategic goals and objectives and provides a comparison of agency performance targets to actual performance results. The CBP PAR satisfies the reporting requirements of the Reports Consolidation Act of 2000 (Pub. L. No. 106-531), Government Performance and Results Modernization Act (GPRMA) of 2010, Chief Financial Officers Act of 1990 (Public Law No. 101-576), Office of Management and Budget (OMB) Circular No. A-136, Financial Reporting Requirements, dated October 21, 2013, and other financial management statutes and reports.

    The CBP PAR provides a summary of the agencys major mission programs, including strategies. Additional information related to the specific programs, initiatives, tools, and resources used to achieve agency objectives can be found in the body of the Department of Homeland Security (DHS) Congressional Budget Justification for the Presidents Budget, which details information by DHS component.

    For FY 2013, CBP will produce its Performance and Accountability Report and the Summary of Performance and Financial Information.

    When published, both reports will be located on our public website: www.cbp.gov

    For more information, contact:

    U.S. Customs and Border Protection

    Office of Administration

    1331 Pennsylvania Avenue, NW, Suite 950

    Washington, DC 20229-1103

    U.S. Customs and Border Protection Performance and Accountability Report iii

    http://www.cbp.gov

  • This page intentionally left blank.

  • Table of Contents

    Acting Commissioners Message . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Managements Discussion and Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5

    Mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Core Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Fiscal Year 2013 Statistical Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Major Mission Programs and Strategies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 Enhancing Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7 Enhancing Prosperity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28 Administrative Efficiency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38 Looking Ahead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52 CBP Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53 Headquarters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .54 Component Organizations and Field Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .56

    Performance Goals and Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 Performance Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63 Fiscal Year 2013 Performance by Mission Set . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .63

    Management Assurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .69 Federal Managers Financial Integrity Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .69 DHS Financial Accountability Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 Federal Financial Management Improvement Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70 Federal Information Security Management Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .70

    Systems and Control . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71 Management Inspections Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71 Self-Inspection Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72 Audit Management and Liaison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72

    Financial Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 Overview of the Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73 Limitations of the Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75

    Performance Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 Performance Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78

    Individual Performance Measure Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79 Financial Section . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

    Message from the Chief Financial Officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

    Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .89 Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 98 Required Supplementary Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 129 Auditors Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135

    Managements Response to the Independent Auditors Report . . . . . . . . . . . . .