Customs’ responsibilities include (1) collecting revenue from imports and enforcing Customs and other U.S. laws and regulations, (2) preventing the smuggling of drugs into the United States, and (3) overseeing export compliance and money-laundering issues. In addition, MID is to conduct independent verification and validation inspections of the completed self- inspection worksheets to ensure that they are correct and accurate. SIP Shows Promise as a Useful Mechanism for Oversight and Accountability

Our visits to eight Customs’ entities and review of 127 MID verification and validation inspection reports found SIP to be a useful mechanism for managers and supervisors to identify and correct problems at the local level and to obtain more control over activities they oversee. Conclusions

SIP is a work in progress; a program under continuous change and refinement.
Why GAO Did This Study

The Customs Service's responsibilities include collecting revenue from imports and enforcing U.S. laws and regulations, preventing the smuggling of drugs into the United States, and overseeing export compliance and money laundering issues. Customs recently began a self-inspection program (SIP) to aid in its diverse responsibilities. This report discusses (1) SIP's use as a mechanism for oversight and accountability, (2) problems related to SIP implementation, and (3) improvements and refinements underway to enhance the value of the program.

What GAO Found

GAO found that SIP is a useful mechanism for managers to identify and correct problems at the local level and to obtain more control over activities that they oversee. Implementation problems included a lack of detailed instructions on how to complete self-inspection worksheets and inadequate worksheet review by responsible officials. Customs is trying to correct deficiencies in key internal control areas.