Thirteen clean audits in a row — and USCIS is inside them.
USCIS does not publish an audit opinion of its own. As a component of the Department of Homeland Security, its books are consolidated into DHS's department-wide financial statements — which have earned an unmodified (clean) opinion every year since FY2013, one of the steadier records in the federal government. The largest federal department has never earned one. The difference is whether financial data traces, reliably, from a recorded transaction back to its source — the discipline a clean opinion requires, and the discipline this monitor practices, right down to a fee-funded agency reconciling every dollar it collects.
The audit record
Why this monitor
A multi-year clean-opinion streak on the parent's consolidated statements proves the standard is reachable — when financial data can be traced from a recorded transaction back to its authorization. Every figure on this monitor resolves to a published source and recomputes against the budget's own arithmetic — the appropriated accounts to the published net-discretionary subtotal, the fee accounts to the published mandatory total, the two kept strictly separate and reconciled to Total Budget Authority. That is the same data discipline a clean opinion demands, demonstrated on the public record.
Sources are linked at each node. The clean-opinion record is the DHS consolidated streak, drawn from the DHS OIG independent auditor's reports and the DHS Agency Financial Report; USCIS is one of the components consolidated into those statements and publishes no separate opinion. The USCIS-specific fee reconciliation is drawn from the Immigration Examinations Fee Account Statement of Financial Condition. The DoD contrast is drawn from DoD's own audit reports and GAO's High-Risk List.