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Immigration and Naturalization Service Collection of Fees at Air Ports of Entry

Report No. 02-42
September 2002
Office of the Inspector General


Redacted Version

As required by the Government Auditing Standards, we tested selected transactions and records at eight air POEs to obtain reasonable assurance about the INS's compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations applicable to the fee collection program at air POEs is the responsibility of INS management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations.

The specific regulations for which we conducted tests are contained in the relevant portions of the following guidance set out by the Treasury Department, the Comptroller General, and the Office of Management and Budget.

Our tests indicate that INS management did not have the necessary controls in place, as prescribed in the regulations, to adequately safeguard fee monies throughout the collection and deposit process. Our findings show that controls at air POEs were deficient in the following areas:

In addition to management's responsibility to establish adequate controls, 31 U.S.C. §3302 requires that ". . . an official or agent of the United States Government having custody or possession of public money shall keep the money safe . . . [and] shall deposit the money in the Treasury as soon as practicable . . . ." Our tests also indicated that individuals involved in the fee collection and deposit process, e.g., cashiers and deposit preparers, were deficient in safeguarding and depositing fees collected as required by this statute. (See Finding 1.)

With respect to those transactions not tested, the level of deficiencies noted in those that were tested cause us to believe that the INS was not in compliance with the regulations cited above.

Redacted Version