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This letter formally transmits the summary of an oral briefing we gave in response to a mandate in the Consolidated Security, Disaster Assistance, and Continuing Appropriations Act, 2009, and subsequent agency comments. This mandate required the Department of Homeland Security (DHS) to prepare an expenditure plan that satisfied 12 specified conditions, and for the plan to be submitted to and approved by the House and Senate Appropriations Committees before the agency could obligate $400 million of the approximately $775 million appropriated for U.S. Customs and Border Protection (CBP) fencing, infrastructure, and technology. In response to this requirement, DHS submitted a plan on March 4, 2009, titled "U.S. Customs and Border Protection: Secure Border Initiative Border Security, Fencing, Infrastructure and Technology (BSFIT) Fiscal Year 2009 Expenditure Plan." As required by the act, we reviewed the plan and on March 12 and March 13, 2009, briefed staff of the Senate and House Appropriations Subcommittees, respectively, on the analysis of whether the plan satisfied the 12 specified legislative conditions.

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