DHS Budget Request Analysis: FY2027

June 9, 2026 (R48979)
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Introduction
Data Sources and Caveats
Caveats for Analysis
DHS Budget Structure
Types of DHS Appropriations
Overview of Component-Level Changes
Comparing the FY2027 Request to Prior-Year Funding and Staffing Levels
Funding
Civilian Staffing
FY2025 Reconciliation
Component-Level Analysis
Law Enforcement Operational Components (Title II)
U.S. Customs and Border Protection (CBP)
U.S. Immigration and Customs Enforcement (ICE)
Transportation Security Administration (TSA)
U.S. Coast Guard (USCG)
U.S. Secret Service (USSS)
Incident Response and Recovery (Title III)
Cybersecurity and Infrastructure Security Agency (CISA)
Federal Emergency Management Agency (FEMA)
Support Components (Title IV)
U.S. Citizenship and Immigration Services (USCIS)
Federal Law Enforcement Training Centers (FLETC)
Science and Technology Directorate (S&T)
Office of Countering Weapons of Mass Destruction (CWMD)
Headquarters Components (Title I)
Revised Office of the Secretary and Executive Management (OSEM)
Elements of Revised OSEM
Office of the Inspector General (OIG)

Figures

Figure 1. FY2027 Budget Request Structure
Figure 2. FY2027 DHS Annual Gross Discretionary Budget Authority Request by Category and Component
Figure 3. CBP Annual Gross Discretionary Budget Authority
Figure 4. CBP FY2025 Reconciliation Funding
Figure 5. CBP Staffing, FY2016-FY2027
Figure 6. ICE Annual Gross Discretionary Budget Authority
Figure 7. ICE FY2025 Reconciliation Funding
Figure 8. ICE Staffing, FY2016-FY2027
Figure 9. TSA Annual Gross Discretionary Budget Authority
Figure 10. TSA Staffing, FY2016-FY2027
Figure 11. USCG Annual Gross Discretionary Budget Authority
Figure 12. USCG FY2025 Reconciliation Funding
Figure 13. USCG Civilian Staffing, FY2016-FY2027
Figure 14. USSS Annual Gross Discretionary Budget Authority
Figure 15. USSS FY2025 Reconciliation Funding
Figure 16. USSS Staffing, FY2016-FY2027
Figure 17. CISA Annual Gross Discretionary Budget Authority
Figure 18. CISA Staffing, FY2016-FY2027
Figure 19. FEMA Annual Gross Discretionary Budget Authority
Figure 20. FEMA FY2025 Reconciliation Funding
Figure 21. FEMA Staffing, FY2016-FY2027
Figure 22. USCIS Annual Gross Discretionary Budget Authority
Figure 23. USCIS Staffing, FY2016-FY2027
Figure 24. FLETC Annual Gross Discretionary Budget Authority
Figure 25. FLETC FY2025 Reconciliation Funding
Figure 26. FLETC Staffing, FY2016-FY2027
Figure 27. S&T Annual Gross Discretionary Budget Authority
Figure 28. S&T Staffing, FY2016-FY2027
Figure 29. CWMD Annual Gross Discretionary Budget Authority
Figure 30. CWMD Staffing, FY2016-FY2027
Figure 31. Revised OSEM Annual Gross Discretionary Budget Authority
Figure 32. OSEM FY2025 Reconciliation Funding
Figure 33. Revised OSEM Staffing, FY2016-FY2027
Figure 34. Traditional OSEM Annual Gross Discretionary Budget Authority
Figure 35. Traditional MD Annual Gross Discretionary Budget Authority
Figure 36. Traditional IASA Annual Gross Discretionary Budget Authority
Figure 37. OIG Annual Gross Discretionary Budget Authority
Figure 38. OIG Staffing, FY2016-FY2027

Tables

Table 1. FY2027 DHS Budget Request by Common Appropriations Structure (CAS)
Table A-1. Component-Level Analysis of FY2027 DHS Budget Request
Table A-2. DHS Civilian Staffing, End-of-Fiscal Year Personnel On Board
Table A-3. DHS Funded Civilian Positions
Table A-4. DHS Funded Civilian Full-Time Equivalents
Table A-5. Status of P.L. 119-21 Funding
Table A-6. FEMA Grants and Education, Training, and Exercises

Appendixes

Appendix. Data Tables

Summary

On April 3, 2026, President Donald Trump's Administration released its budget request for FY2027, including $118.39 billion in total budget authority for the Department of Homeland Security (DHS).

DHS is the third largest agency in the federal government in terms of civilian personnel. Its appropriations bill is the only one of the twelve annual measures that funds a single agency exclusively and in its entirety.

The FY2027 budget request was the second budget proposal delivered by the second Trump Administration. It was released 27 days before the enactment of the DHS Appropriations Act, 2026, which was Division A of P.L. 119-86. Many of the proposals in the FY2026 budget request are reiterated in the FY2027 budget request, as the Administration considered those issues unresolved (FY2026 appropriations for DHS were finalized after the delivery of the budget).

The FY2027 budget request for DHS includes $99.39 billion in gross discretionary budget authority, up $1.45 billion from the budget request for FY2026. When the $28.38 billion in funding requested for the costs of major disasters (which receives special budgetary treatment) is set aside, the remainder of the discretionary request is $0.46 billion below the FY2026 budget request. The $28.38 billion request represents the largest amount of annual appropriations ever requested for the Disaster Relief Fund.

Some of the other major drivers of change from the FY2026 request included:

a 5,364-position staffing reduction for the Transportation Security Administration (TSA), the budget for which was further offset by a legislative proposal to provide TSA an additional $1.68 billion in budget authority by providing it the full resources of the Aviation Security Passenger Fee (previous similar proposals similar by this and previous administrations have been unsuccessful);
a $766 million reduction in requested funding for U.S. Immigration and Customs Enforcement (ICE), due to the use of FY2025 reconciliation funding to pay for ICE's detention and transportation and removal costs;
a proposed reorganization of DHS headquarters elements, merging the DHS Management Directorate and Intelligence, Analysis and Situational Awareness functions into the Office of the Secretary and Executive Management; and
a $1.46 billion increase for U.S. Coast Guard (USCG) Operations and Support, including $558 million to cover annualization of pay and benefits from prior year initiatives and a 5% to 7% pay increase for USCG military personnel in FY2027. There is no pay increase proposed in FY2027 for DHS civilian personnel.

The FY2027 budget request only presents a portion of the resources available to DHS. The FY2025 reconciliation measure, P.L. 119-21, provided $191.02 billion in mandatory appropriations, almost all of which was made available through FY2029. This funding was provided for a range of purposes to seven DHS components. While public information on the specific spending plans for those resources has been limited, this report uses the FY2027 request documentation and public reporting of obligations to identify what resources have been used by DHS and what resources remain available to it.

Information on the appropriations committees' responses to the Administration's budget request is to be made available in future products.

Introduction

On April 3, 2026, President Donald Trump's Administration released its budget request for FY2027, including $118.39 billion in total budget authority for the Department of Homeland Security (DHS). DHS is the third largest agency in the federal government, with roughly 272,000 civilian and military personnel. Its appropriations bill is the only one of the twelve annual measures that funds a single agency exclusively and in its entirety.

The FY2027 budget request was the second budget proposed by the second Trump Administration. It was released 27 days before the enactment of the DHS Appropriations Act, 2026, which was Division A of P.L. 119-86. Many of the proposals in the FY2026 budget request are reiterated in the FY2027 budget request, as the Administration considered those issues unresolved at the time the DHS budget was finalized.

P.L. 119-86 did not include annual appropriations for the U.S. Border Patrol or U.S. Immigration and Customs Enforcement. While some of the operations of these elements of DHS were funded through the $191.02 billion provided in the FY2025 reconciliation measure (P.L. 119-21), finalization of annual funding for those elements remains before Congress.

This report provides an overview of the FY2027 annual budget request for DHS. It provides a component-level analysis of the appropriations requested for FY2027, and puts the requested appropriations in context with the FY2025 and FY2026 enacted and FY2026 requested appropriations, to the extent possible. This report also uses the FY2027 request documentation and public reporting of obligations to identify what FY2025 reconciliation resources have been used by DHS and what resources remain available to it.

For more information on the current status of FY2026 DHS appropriations, see CRS Report R48874, Department of Homeland Security Appropriations: FY2026 State of Play, by William L. Painter.

Data Sources and Caveats

The data reflected in the figures and tables are drawn from analysis of the FY2027 DHS Budget Justifications (as well as those from prior years), the Fiscal Year 2027 Budget of the U.S. Government: Appendix, the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86), public information on DHS staffing provided through the Office of Personnel Management (OPM) website, and public reporting of apportionment and obligations from the Office of Management and Budget (OMB) website.¹

Note: Despite the comparisons presented here, the FY2027 DHS budget request is not directly responsive to the FY2026 enacted annual appropriations. The baseline for comparison in the FY2027 request is an annualized continuing resolution for FY2026; annual appropriations for the U.S. Border Patrol and U.S. Immigration and Customs Enforcement (ICE) have yet to be enacted.

Caveats for Analysis

This report compares data developed with the Congressional Budget Office (CBO) scoring methodology with data developed with the OMB scoring methodology. These two organizations have technically distinct approaches based on their roles in their respective branches of government. However, their approaches in scoring gross discretionary spending (the primary measure used in this report) are similar enough that the differences between the two outputs are relatively small.²

The FY2027 annual budget request and FY2026 annual appropriation were developed and enacted in a dynamic budgetary environment. Therefore, analytical conclusions should be framed within the following considerations:

The FY2027 budget request was developed without a clear baseline of FY2026 resources, as annual appropriations were still under development.³ Therefore, the FY2027 request should not necessarily be seen as building upon the FY2026 annual appropriations. Unless otherwise noted, increases and decreases are described relative to the FY2026 request.
In addition, DHS received $191.02 billion in supplemental funding under P.L. 119-21, the FY2025 reconciliation act. These funds were not provided to appropriations accounts (as we traditionally see in appropriations bills), but largely to individual components for specific purposes. OMB has allocated and reallocated these funds within the various component appropriations. The Administration has not provided a detailed spending plan for these funds, which makes comparison of the funding levels for annual appropriations enacted for FY2025 and FY2026 and requested for FY2027 less informative in some cases. Separate analytical elements are provided for such funding in most cases; these rely extensively on DHS's SF-133 budget activity reports, as presented on the OMB website.
FY2026 appropriations remain unresolved for the U.S. Border Patrol and U.S. Immigration and Customs Enforcement (ICE). Information on the negotiated funding levels for those DHS elements that was provided in H.R. 7147 as it first passed the House⁴ is presented, but does not represent a statutorily directed or congressionally endorsed funding level for those agencies.

DHS Budget Structure

The FY2027 budget request released on April 3, 2026, was the second budget proposal delivered by the second Trump Administration.

The budget for DHS includes a variety of discretionary and mandatory budget authority. Aside from standard discretionary spending, some of the discretionary spending in the bill is offset by collections of fees, reducing the net effect on the general fund of the Treasury.

Additionally, a large portion of the funding the Federal Emergency Management Agency (FEMA) receives for the Disaster Relief Fund (DRF) historically carries special budgetary exemptions from subcommittee allocations and statutory spending limits.⁵

DHS also draws resources from fee revenues and other collections included in the mandatory budget, which are not usually referenced in annual appropriations legislation. However, some mandatory spending items still require an appropriation because there is no dedicated source of funding to meet the government's obligations established in law—such as the U.S. Coast Guard (USCG) retirement accounts.⁶ Figure 1 shows a breakdown of these different categories from the FY2027 budget request.

Figure 1. FY2027 Budget Request Structure

Source: Developed by CRS, based on the "Departmental Scorekeeping Table" table in the Department of Homeland Security Fiscal Year 2027 Congressional Justification, pp. DHS-8 through DHS-26, https://www.dhs.gov/sites/default/files/2026-04/26_0403_ocfo_fy27-budget-dhs-overview.pdf.

Notes: "Discretionary Appropriations" reflects the offsetting effect of the disaster relief designation, emergency designation and the fee-funded budget authority shown in the three bars below it. Differences in tracking methodologies between the "Departmental Scorekeeping Table" and Congressional scoring methodologies result in these totals not equaling the sum of the components tracked below. Two significant differences are $408 million in CBP fees that are included in gross discretionary totals by the Administration (and have not been by Congress), and $38 million for FEMA's Radiological Emergency Preparedness Program, which has been included in those same totals by Congress (and not by the Administration). The Administration's accounting for appropriated mandatory budget authority includes the Aviation Security Capital Fund (ASCF) and several U.S. Coast Guard items: Retired Pay, Boat Safety, Maritime Oil Spill Program, and General Gift Fund. Congressional appropriations tables have only tracked the ASCF and U.S. Coast Guard Retired Pay.

Congress and the Administration may differ on how funding should be structured. Administrations of both parties have suggested paying for certain activities with fee increases that would require legislative approval. If fees are not increased, additional discretionary appropriations would be required to fund the planned activities.

Several observations can be made in the first four categories of discretionary funding:

The total gross discretionary request, including disaster relief and emergency-designated appropriations is $1.45 billion (1.5%) higher than the FY2026 request.
When the $28.38 billion in funding requested for the costs of major disasters—which receives special budgetary treatment—is set aside, the remainder of the discretionary request⁷ is $0.46 billion (0.6%) below the FY2026 budget request.
The FY2027 request also includes an increase of $1.91 billion (7.2%) above the FY2026 requested level of disaster relief-designated discretionary appropriations for the DRF.
The $28.38 billion request represents the largest amount of annual appropriations ever requested for the Disaster Relief Fund.
For the sixth year in a row, the annual appropriations request for the DRF exceeded the discretionary appropriations request for any DHS component—it is more than the budgets for ICE and the Transportation Security Administration (TSA) combined.
The $28.38 billion request for the DRF is more than six times larger than the rest of FEMA's requested discretionary budget.
The Administration also proposes $8.05 billion in fee-funded discretionary budget authority (offsetting collections), a $212 million (2.7%) increase from the FY2026 requested level:
The request includes $4.65 billion in offsetting collections for TSA from the Aviation Security Passenger Fee ($1.68 billion of which would require legislation).⁸
The next largest element of the offsetting collections after aviation security is the Federal Protective Service (FPS), which is entirely funded by fees collected from the government agencies whose facilities FPS protects. The $2.03 billion FY2027 request matches the FY2026 requested level.

Types of DHS Appropriations

In FY2017, at congressional direction, DHS implemented a Common Appropriations Structure (CAS), reorganizing most DHS discretionary appropriations into four uniform categories:

1. Operations and Support (O&S), which generally covers operating salaries and expenses;
2. Procurement, Construction, and Improvements (PC&I), which funds planning, development, engineering, purchase, and deployment of assets to support component missions;
3. Research and Development (R&D), which provides resources needed to identify, explore, and demonstrate new technologies and capabilities to support component missions; and
4. Federal Assistance (FA), which supports grant funding managed by DHS components.

Some DHS appropriations do not fit the CAS categories. For instance, FEMA's Disaster Relief Fund is a unique discretionary appropriation that has been preserved separately, in part due to the history of the high level of public and congressional interest in that particular structure.⁹

Of the $99.34 billion in gross discretionary budget authority requested for DHS in FY2027, $95.16 billion (95.8%) falls into the four CAS categories and the DRF.¹⁰

The CAS structure allows for a quick survey of the level of departmental investment in these broad categories of spending through the appropriations process.¹¹ Table 1 shows the values of the four CAS categories and the DRF from all DHS components, and expresses that value as a share of appropriations in those five categories.

Table 1. FY2027 DHS Budget Request by Common Appropriations Structure (CAS)

(Thousands of dollars in budget authority)

CAS Category	Amount	Share
Operations and Support	$60,869,778	61.27%
Disaster Relief Fund	$28,379,000	28.57%
Procurement, Construction, and Improvements	$2,947,858	2.97%
Federal Assistance	$2,592,148	2.61%
Research and Development	$375,462	0.38%
Other	$4,179,977	4.21%

Source: Developed by CRS, based on the "Departmental Scorekeeping Table" table in the Department of Homeland Security Fiscal Year 2027 Congressional Justification, pp. DHS-8 through DHS-26, https://www.dhs.gov/sites/default/files/2026-04/26_0403_ocfo_fy27-budget-dhs-overview.pdf.

Notes: Numbers do not include advance appropriations or reconciliation funding. The total share percentage exceeds 100% due to rounding.

A visual representation of this data follows in Figure 2. On the left are the four appropriations categories of the CAS, plus the DRF and a catch-all "other" category for discretionary spending not included in these activity types.¹² A black bar represents (to scale) the FY2027 funding levels requested for DHS for each category. Colored lines flow to the DHS components listed on the right showing the amount of funding requested in each category to each component. An asterisk notes three components the Administration proposed combining into a revised and expanded "Office of the Secretary and Executive Management" appropriation.

Figure 2. FY2027 DHS Annual Gross Discretionary Budget
Authority Request by Category and Component

Notes: FEMA = Federal Emergency Management Agency; CBP = U.S. Customs and Border Protection; USCG = U.S. Coast Guard; TSA = Transportation Security Administration; ICE = U.S. Immigration and Customs Enforcement; MD = Management Directorate; CISA = Cybersecurity and Infrastructure Security Agency; USSS = U.S. Secret Service; ST = Science and Technology Directorate; USCIS = U.S. Citizenship and Immigration Services; CWMD = Countering Weapons of Mass Destruction Office; FLETC = Federal Law Enforcement Training Centers; IASA = Intelligence, Analysis, and Situational Awareness; OSEM = Office of the Secretary and Executive Management; OIG = Office of Inspector General. * = indicates components combined in a proposed new consolidated Office of the Executive Secretary and Executive Management component.

Overview of Component-Level Changes

Comparing the FY2027 Request to Prior-Year Funding and Staffing Levels

The following summaries of the budget requests for the selected DHS components are drawn from a survey of the DHS FY2027 Budget Overview Congressional Justification and the budget justifications for each component.

Funding

Each component summary begins with a figure showing two comparisons:

The first outlines the gross discretionary funding request for FY2027, annual enacted level for FY2026, funding request for FY2026, and funding level provided in the FY2025 full-year CR. The share of each component is shown as a black bar within the whole of DHS. The data label on the left of the bar shows the requisite level for the component (the black portion of the bar), and the label on the right shows the level for the remainder of DHS (the gray portion of the bar). Table A-1 shows the underlying data for these comparisons.
The second outlines the composition of gross discretionary funding levels for the component by CAS appropriations category (as described above) in the request for FY2027, annual enacted level for FY2026, request for FY2026, and FY2025 full-year CR.

The amounts shown in each figure include all new gross discretionary spending requested or enacted for each component. These amounts do not include supplemental appropriations or mandatory funding (such as funding from collected fees that have appropriations in permanent law).

DHS and Pay Raises

Each component's Operations and Support appropriation includes discretionary funding for pay. The Administration requested a military pay increase ranging from 5% to 7% for 2027, but no pay raise was proposed for the civilian workforce. However, annualization of pay and benefits changes from previous years affects each component's budget the first full year after it was provided.¹³ Descriptions of each Operations and Support appropriation note the impact of these pay and benefits changes to distinguish between pay adjustments and other operational funding shifts.

Civilian Staffing

Each component summary also includes a figure providing information on historical staffing and the budget request. The figures show the component's FY2027 proposed number of funded positions and full-time equivalents (FTE)¹⁴ compared to those for FYs 2016 to 2025 (as reported in the budget requests), as well as the actual year-end staffing levels according to OPM. The latest OPM staffing level for each component (as of the end of March 2026) is reported in the FY2026 column, and is distinguished by a patterned fill.¹⁵ Table A-2, Table A-3, and Table A-4 show the underlying data for these figures.

FY2025 Reconciliation

As noted above, DHS received $191.02 billion in multi-year budget authority through P.L. 119-21. The availability of these resources has affected the funding requirements for several DHS components.¹⁶

For the seven DHS components that received funding in the FY2025 reconciliation package, an additional graphic is provided to show the funding levels as reported through the FY2027 Budget Appendix and through OMB public reporting of obligations in DHS's SF-133 Report on Budget Execution and Budgetary Resources.¹⁷ As funding was provided for specific purposes (rather than by appropriation), and budget authority has been reapportioned between some of those appropriations accounts, appropriations for Operations and Support (O&S) and Procurement, Construction, and Improvement (PC&I) accounts are shown combined.

Table A-5 shows the underlying data.

Component-Level Analysis

Law Enforcement Operational Components (Title II)

U.S. Customs and Border Protection (CBP)

Figure 3. CBP Annual Gross Discretionary Budget Authority

Source: CRS analysis of the CBP Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86), https://www.appropriations.senate.gov/imo/media/doc/fy26_homeland_security_report.pdf.

Notes: FY2026 Enacted level does not include Operations and Support appropriations for Border Security Operations. Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations (including FY2025 reconciliation funding). "Other" appropriations include COBRA Free Trade Agreement collections and Global Entry user fees appropriated to CBP and permanent indefinite discretionary spending for CBP services at facilities that pay user fees.

Analysis of the budget request for CBP is complicated not only by the fact that the Administration made its FY2027 budget request before the enactment of the FY2026 DHS appropriations act, but that the enacted funding level did not include Operations and Support funding for the U.S. Border Patrol. $6.64 billion of U.S. Border Patrol funding was removed from H.R. 7147 to help clear the path for the measure through the Senate.¹⁸

The Administration's $18.897 billion gross annual appropriations request for CBP was $859 million (4.3%) below the FY2026 requested level, and $1.142 billion (5.7%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$714 million (3.9%) less than was requested for FY2026 for CBP Operations and Support (O&S). The FY2027 request included $173 million to cover annualization of hiring, $338 million to cover increases in pay costs, and $325 million to cover increased non-pay costs. These were offset in part by a proposal to use fee revenues (rather than discretionary funding) to pay $557 million in personnel costs.¹⁹
$167 million (21.8%) less than was requested for FY2026 for CBP Procurement, Construction, and Improvements (PC&I). The primary driver of this change from the FY2026 requested level was the removal of $244 million in Border Security Assets and Infrastructure funding from the request, as well as a $160 million reduction in Construction and Facility Improvements.

In assessing the adequacy of the CBP request, one may consider that the FY2026 enacted measure transferred certain activities to CBP from CWMD: $4 million in O&S for radiation portal monitor mission support and $36 million for procurement of large-scale radiation detection systems in PC&I. CBP also was transferred $2 million for portable radiation detection systems.²⁰

For many activities, reductions in the budget request are offset by resources provided in P.L. 119-21. In CBP's case, $64.73 billion in FY2025 reconciliation funding has been divided between O&S and PC&I appropriations, but some funding has been shifted between the accounts. Figure 4 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

The FY2027 Budget Appendix indicates $48.01 billion in obligations were planned for FY2026 ($1.43 billion in O&S and $46.67 billion in PC&I), and $5.45 billion were planned for FY2027 ($1.64 billion in O&S and $3.80 billion in PC&I). Approximately $41.46 billion of the projected obligations for FY2026 are for Border Security Assets and Infrastructure activities. Budget execution reporting indicates that $22.44 billion has been obligated so far in FY2026, on top of $5.41 billion obligated in FY2025.

Figure 4. CBP FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 5 provides a historical comparison between actual staffing levels for CBP and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

Figure 5. CBP Staffing, FY2016-FY2027

Source: CRS analysis of budget justification documents and data from the Office of Personnel Management (OPM) Federal Workforce Data (FWD) website. "Actual Staffing" data are from OPM FWD: those for FY2016-FY2025 are end-of-year values, while FY2026 is as of the end of March 2026. Funded Positions and Funded FTE data are from FY2018-FY2027 DHS Congressional Justification documents.

U.S. Immigration and Customs Enforcement (ICE)

Figure 6. ICE Annual Gross Discretionary Budget Authority

Source: CRS analysis of the ICE Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

As in the case of CBP, analysis of the budget request for ICE is complicated not only by the fact that the Administration made its FY2027 budget request before the enactment of the FY2026 DHS appropriations act, but that the enacted measure did not include FY2026 funding for ICE. An estimated $10.04 billion of ICE funding was removed from H.R. 7147 to help clear the path for the measure through the Senate.²¹

The Administration's $10.04 billion FY2027 gross annual appropriations request for ICE was $839 million (7.7%) below its FY2026 requested level, and even with the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$799 million (7.4%) less than was requested for FY2026 for ICE Operations and Support (O&S). The FY2027 request included $190 million to cover annualization of past pay raises, and $364 million in non-pay cost increases.²²
The Administration requested no funding in FY2027 for ICE Procurement, Construction, and Improvements (PC&I), $40 million less than was requested for FY2026 for ICE Procurement, Construction, and Improvements.

These reductions are offset for many activities by resources provided in P.L. 119-21. The $74.8 billion in FY2025 reconciliation funding for ICE has been divided between its O&S and PC&I appropriations, but some of this funding has been shifted between the two accounts. In terms of details, the ICE O&S appropriations justification specifically notes the plan to use FY2025 reconciliation funding to offset $416 million in detention costs and $350 million in Transportation and Removal Operations in FY2027. Figure 7 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

The FY2027 Budget Appendix indicates $35.89 billion in obligations were planned for FY2026 ($35.33 billion in O&S and $564 million in PC&I), and $20.38 billion were planned for FY2027 (all in O&S). Budget execution reporting indicates that $11.46 billion has been obligated so far in FY2026 ($5.62 billion in O&S and $5.85 billion in PC&I), on top of $1.14 billion in O&S obligations in FY2025.

Figure 7. ICE FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 8 provides a historical comparison between actual staffing levels for ICE and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

Figure 8. ICE Staffing, FY2016-FY2027

Actual staffing exceeded funded positions and FTE beginning in FY2025 as the FY2025 reconciliation package funded a hiring surge of ICE personnel.

Transportation Security Administration (TSA)

Figure 9. TSA Annual Gross Discretionary Budget Authority

Source: CRS analysis of the TSA Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

The Administration's $11.49 billion FY2027 gross annual appropriations request for TSA was $132 million (1.2%) above the FY2026 requested level, and $356 million (3.2%) above the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$82 million (0.8%) less than was requested for FY2026 for TSA Operations and Support (O&S). The FY2027 request included $118 million to cover net cost increases in pay and retirement benefits and annualization of pay from prior-year initiatives. This funding level depends on the enactment of a legislative proposal that would bring $1.68 billion in additional offsetting revenue to TSA by eliminating the practice of using a portion of the 9/11 Passenger Security Fee to reduce the deficit. It also is based on implementing significant reductions in staffing by privatizing screening at more airports, eliminating TSA staffing of terminal exit lanes, and other "staffing efficiencies."²³
$71 million (32.7%) more than was requested for FY2026 for TSA Procurement, Construction, and Improvements (PC&I). The primary drivers of this change from the FY2026 requested level were a $41 million increase for checked baggage screening and $20 million for e-Gates. However, this proposed funding level is $43 million below the FY2026 funded level, as the FY2026 measure provided more than $101 million above the request for checkpoint support.
$12 million (34.2%) less than was requested for FY2026 for TSA Research and Development. This is almost $1 million below the FY2026 enacted funding level.

Figure 10 provides a historical comparison between actual staffing levels for TSA and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

Figure 10. TSA Staffing, FY2016-FY2027

As noted above, there are several proposals in the FY2027 budget request that would reduce funded staffing levels below the level funded in the FY2025 continuing resolution:

Eliminating TSA staffing of exit lanes would reduce the number of TSA's funded positions and FTE by 836;²⁴
Expanding the Screening Partnership Program to all Category III and IV airports would reduce both the number of TSA's funded positions and FTE by 4,528;²⁵ and
Identifying and implementing staffing efficiencies would reportedly result in 1,626 fewer funded positions and 3,515 fewer FTE.²⁶

U.S. Coast Guard (USCG)

Figure 11. USCG Annual Gross Discretionary Budget Authority

Source: CRS analysis of the USCG Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

The Administration's $14.15 billion FY2027 gross annual appropriations request for USCG was $968 million (7.3%) above the FY2026 requested level, and $2.02 billion (16.7%) above the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$1.46 billion (13.2%) more than was requested for FY2026 for USCG Operations and Support. The FY2027 request included $558 million to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.²⁷
$542 million (31.1%) less than was requested for FY2026 for USCG Procurement, Construction, and Improvements. The primary driver of this change from the FY2026 requested level was an $861 million reduction in vessel procurement, balanced by a $335 million increase in funding for shore facilities and aids to navigation.

For many programs, the reductions in USCG PC&I are offset for many programs by resources provided in P.L. 119-21. The $24.59 billion in FY2025 reconciliation funding for the USCG has been divided between Operations and Support (O&S) and Procurement, Construction, and Improvement (PC&I) appropriations, but some funding has been shifted between the accounts. Figure 12 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

The FY2027 Budget Appendix indicates $16.3 billion in obligations were planned for FY2026 ($940 million in O&S and $15.93 billion in PC&I), and $4.54 billion were planned for FY2027 ($1.10 billion in O&S and $3.44 billion in PC&I). Budget execution reporting indicates that $7.36 billion has been obligated so far in FY2026 ($693 million in O&S and $6.67 billion in PC&I), on top of $2.29 billion obligated in FY2025.

Figure 12. USCG FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 13 provides a historical comparison between actual civilian staffing levels for the USCG and the number of funded positions and FTE, including part-year actual staffing data for FY2026. As the OPM Federal Workforce Data System (FWD) system only tracks civilian personnel, this analysis only examines a portion of the USCG workforce. The FY2025 full-year CR funded almost 53,000 total positions and 51,600 FTE overall.

The decline in civilian staffing, despite the continued investment in personnel, may be the result of a variety of factors: Administration policies that either eliminated positions or encouraged separations, the effect of continuing resolutions on hiring processes, or the extended lapses in appropriations could all be contributory. Although USCG military personnel received pay throughout the lapses in appropriations, USCG civilian personnel were not paid until six weeks into FY2026 due to the first FY2026 extended lapse in appropriations, and again from February 14^th until the beginning of April in the second extended lapse.²⁸

Figure 13. USCG Civilian Staffing, FY2016-FY2027

U.S. Secret Service (USSS)

Figure 14. USSS Annual Gross Discretionary Budget Authority

Source: CRS analysis of the USSS Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $3.45 billion FY2027 gross annual appropriations request for the USSS was $157 million (4.8%) above the FY2026 requested level, and $364 million (11.8%) above the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$334 million (11.0%) more than was requested for FY2026 for USSS Operations and Support. The FY2027 request included a net $80 million increase to cover increased pay and retirement costs, staffing and pricing adjustments, and annualization of pay from prior-year initiatives.²⁹
$178 million (69.8%) less than was requested for FY2026 for USSS Procurement, Construction, and Improvements. The primary driver of this change from the FY2026 requested level was a $178 million reduction in construction and facility improvements.

The reduction in USSS PC&I is offset for many activities by resources provided in P.L. 119-21. The USSS FY2025 reconciliation funding has been divided between Operations and Support (O&S) and Procurement, Construction, and Improvement (PC&I) appropriations, but some funding has been shifted between the accounts. Figure 15 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

The structure of the USSS data in the FY2027 Budget Appendix only identifies $39 million in USSS PC&I obligations in FY2025, and does not present information at a level of detail needed to analyze FY2026 or FY2027 projected obligations. Budget execution reporting indicates that $107 million has been obligated thus far in FY2026 ($58 million in O&S and $49 million in PC&I), on top of the $39 million obligated in FY2025.

Figure 15. USSS FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 16 provides a historical comparison between actual staffing levels for USSS and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

The FY2027 request would fund a significant increase in USSS staffing, adding 520 special agent positions, 256 Uniform Division positions, and 50 additional Technical Law Enforcement agents.³⁰

Figure 16. USSS Staffing, FY2016-FY2027

Incident Response and Recovery (Title III)

Cybersecurity and Infrastructure Security Agency (CISA)

Figure 17. CISA Annual Gross Discretionary Budget Authority

Source: CRS analysis of the CISA Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $2.49 billion FY2027 gross annual appropriations request for CISA was $109 million (4.6%) above the FY2026 requested level, and $386 million (13.4%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$64 million (3.3%) more than was requested for FY2026 for CISA Operations and Support. The FY2027 request included $41 million to cover increased pay and retirement costs, technical adjustments, and annualization of pay from prior-year initiatives.³¹
The same level of funding was requested that had been sought for FY2026 for CISA Procurement, Construction, and Improvements ($420 million). The primary driver of this request remains cybersecurity, which makes up more than 95% of this appropriation.
$44 million was requested for CISA Research and Development—an account that the Administration had proposed not funding in FY2026, and had received less than $1 million in FY2025. The driver of this increase is CWMD research and development activity that the Administration proposed transferring to CISA.

Figure 18 provides a historical comparison between actual staffing levels for CISA and the number of funded positions and FTE, including part-year actual staffing data for FY2026. The data for FY2016-FY2018 are for NPPD, from which CISA was reorganized in FY2019. The decrease in staffing from FY2019 to FY2020 reflects the separation of CISA and the Federal Protective Service: the FY2021 budget justification documents, which included the FY2019 totals of funded positions and FTE, contained levels adjusted downward to reflect the reorganization.

The level of CISA staffing at the end of March 2026 represents a significant decrease over a six-month period, and is below the proposed funded staffing for FY2027.

Figure 18. CISA Staffing, FY2016-FY2027

Notes: * FY2026 represents part-year data for actual staffing. Final data on funded positions and FTE are not available yet for FY2026. In all cases, funded positions and FTE only reflect those documented in the annual appropriations request. The FY2019 funded positions and FTE reflect a downward adjustment due to the separation of reorganization that took place in FY2020.

Federal Emergency Management Agency (FEMA)

Figure 19. FEMA Annual Gross Discretionary Budget Authority

Source: CRS analysis of the FEMA Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations. "Other" includes programs funded through the National Flood Insurance Fund and the Radiological Emergency Preparedness Program (the latter of which does not appear in the Departmental Scorekeeping Table as an appropriation offset by fees, but as a zero discretionary appropriation).

The Administration's $32.76 billion FY2027 gross discretionary budget request for FEMA is more than double the size of any other DHS component's request, due to a $28.38 billion request for the Disaster Relief Fund. Setting this amount aside, the remaining $4.38 billion is $99 million (2.2%) below the FY2026 requested level, and $678 million (13.4%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$105 million (7.0%) less than was requested for FY2026 for FEMA Operations and Support (O&S). The FY2027 request included a $33 million net increase to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.³²
$1.9 billion (7.2%) more than was requested for FY2026 for the Disaster Relief Fund (DRF). FEMA's reporting on the funding needs for the DRF shows some inconsistencies:
The congressional justification documents for the DRF include few details on the justification for the funding sought for the costs of major disasters, saying only "The pay estimate for the DRF Major Disaster account remains consistent with prior FYs," and "The non-pay estimate for the DRF Major Disasters activities is derived from a bottom-up process that utilizes FEMA-prepared spend plans for previously declared catastrophic events as well as an inflation adjusted, 10-year historical average for non-catastrophic major disasters."³³ No other information is provided on the estimates or methodologies involved.
The estimates of the costs of catastrophic disasters included in the monthly reporting for the DRF do not align with the projections FEMA made in its statement of requirements for FY2026 DRF funding (which was released in mid-April 2026). FEMA's monthly reports on DRF activity also indicate that "No adjustments have been made to the Fiscal Year 2026 funding requirements for the Disaster Relief Fund."³⁴
FEMA's FY2027 request for the base budget of the DRF assumes the availability of a higher level of unobligated carryover balances from FY2026 that exceed the current unobligated DRF base.³⁵
$2 million (1.1%) more than was requested for FY2026 for FEMA Procurement, Construction, and Improvements (PC&I). The increase is the net result of a $39 million increase for construction and facility improvements (largely for the Mount Weather facility), offset by elimination of the Mission Support, Assets, and Infrastructure activity and a $9 million reduction in the Operational Communications/Information Technology activity.³⁶
$1 million (0.1%) less than was requested for FY2026 for FEMA Federal Assistance—$1.24 billion less than was enacted in FY2026 and $611 million less than was enacted in the FY2025 continuing resolution. The Administration repeated its push for more than $600 million in cuts to FEMA grant programs and $8 million in savings from eliminating vacant positions.³⁷ See Table A-1 for a comparison of requested and enacted funding levels for the programs funded through this appropriation.

In assessing the adequacy of the FEMA request, one may wish to consider that the FY2026 enacted measure transferred activities to FEMA from CWMD. In FY2026, FEMA received an additional $79 million in O&S funding for former CWMD Mission, Capability, and Operational Support, as well as $138 million in programs under the Federal Assistance appropriation: the Biological Support Program ($84 million), Securing the Cities ($34 million), and training, exercises and readiness ($20 million).³⁸ The Administration's FY2027 request does not reflect these transfers.

FEMA received $12.88 billion in funding through P.L. 119-21. While most components receiving reconciliation funding could use it for operations and procurement, all of FEMA's $12.88 billion was for highly specific grant programs. Figure 20 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

The FY2027 Budget Appendix indicates $7.69 billion in obligations were planned for FY2026: $1.69 billion from the Federal Assistance appropriation, and $6 billion from the State Border Security Reimbursement Fund. A total of $5.19 billion in obligations were planned for FY2027 ($1.19 billion and $4 billion, respectively). Budget execution reporting indicates that $875 million has been obligated as of the end of April 2026, all from the Federal Assistance appropriation.

Figure 20. FEMA FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 21 provides a historical comparison between actual staffing levels for FEMA and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

Due to the nature of disaster response and recovery work, FEMA's workforce relies a great deal on long-term temporary employees and reservists, which can be seen in the higher number of staff than permanent full-time positions, and the significantly higher number of FTEs (an indicator of the volume of funded work) than permanent full-time positions as well.

Some stakeholders have expressed concern noted that the reduction in staffing may have an impact on FEMA's operational capacity.³⁹ OPM data indicate the lowest level of on-board staff since 2020, and the FY2027 budget requests the lowest number of permanent positions in a decade.

Figure 21. FEMA Staffing, FY2016-FY2027

Support Components (Title IV)

U.S. Citizenship and Immigration Services (USCIS)

Figure 22. USCIS Annual Gross Discretionary Budget Authority

Source: CRS analysis of the USCIS Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $113 million FY2027 gross annual appropriations request for USCIS was $2 million (1.7%) above the FY2026 requested level, and $168 million (59.8%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$2 million (1.7%) more than was requested for FY2026 for USCIS Operations and Support. The FY2027 request included a net $1 million increase to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.⁴⁰
As was the case for the FY2026 request, no funding was requested for the USCIS Federal Assistance appropriation, which had received $10 million (specifically for Immigrant Integration Grants) under the FY2025 continuing resolution.

Figure 23 provides a historical comparison between actual staffing levels for USCIS and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

Figure 23. USCIS Staffing, FY2016-FY2027

Almost all USCIS personnel are funded through fee revenues, which USCIS receives under appropriations in permanent law. Therefore, the reduction in staffing shown in FY2026's part-year data is not a direct result of the lapse in appropriations or legislative action, but actions within the executive branch.

Federal Law Enforcement Training Centers (FLETC)

Figure 24. FLETC Annual Gross Discretionary Budget Authority

Source: CRS analysis of the FLETC Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $418 million FY2027 gross annual appropriations request for FLETC was $20 million (5.0%) above the FY2026 requested level, and $40 million (10.7%) above the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$20 million (5.2%) more than was requested for FY2026 for FLETC Operations and Support (O&S). The FY2027 request included $6 million to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.⁴¹
Less than $1 million (2.2%) more than was requested for FY2026 for FLETC Procurement, Construction, and Improvements (PC&I). The FLETC PC&I appropriation contains a series of small projects, all of which are distinct from the FY2026 request. One of those is a $5 million first-stage investment into an expansion of the Cheltenham Training Facility.⁴²

These resources build on those provided in P.L. 119-21. The FY2025 reconciliation funding for FLETC has been divided between O&S and PC&I appropriations, but some funding has been shifted between the accounts. Figure 25 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

The FY2027 Budget Appendix indicates $543 million in obligations were planned for FY2026 ($177 million in O&S and $366 million in PC&I), and $68 million in FLETC O&S obligations were planned for FY2027. Budget execution reporting indicates that $136 million has been obligated so far in FY2026 ($39 million in O&S and $97 million in PC&I), on top of $156 million obligated in FY2025.

Figure 25. FLETC FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 26 provides a historical comparison between actual staffing levels for FLETC and the number of funded positions and FTE, including part-year actual staffing data for FY2026. Much of FLETC's operating budget is funded through reimbursements for the training it provides, so the actual staffing would be expected to exceed the positions and FTE funded through annual appropriations.

Figure 26. FLETC Staffing, FY2016-FY2027

Science and Technology Directorate (S&T)

Figure 27. S&T Annual Gross Discretionary Budget Authority

Source: CRS analysis of the S&T Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $754 million FY2027 gross annual appropriations request for S&T was $5 million (0.7%) below the FY2026 requested level, and $12 million (1.6%) above the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$5 million (1.3%) more than was requested for FY2026 for S&T Operations and Support. The FY2027 request included $6 million to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.⁴³
$25 million (38.5%) less than was requested for FY2026 for S&T Procurement, Construction, and Improvements. The primary driver of this change from the FY2026 requested level was a $25 million reduction in the request for funding to support closure of the Plum Island facility.
$15 million (4.7%) more than was requested for FY2026 for S&T Research and Development. The primary driver of this change from the FY2026 requested level was an increase in Research, Development, and Innovation funding, largely due to new projects and project increases within the Cyber, Infrastructure, and National Resiliency activity.⁴⁴

In assessing the adequacy of the S&T request, one may consider that the FY2026 enacted measure transferred certain CWMD activities to S&T from that agency. Congress provided an additional $4 million for research and development mission support to S&T O&S, and $50 million in Transformational Research and Development, Technical Forensics, and Capability Development to S&T Research and Development.⁴⁵

Figure 28 provides a historical comparison between actual staffing levels for S&T and the number of funded positions and FTE, including part-year actual staffing data for FY2026.

Figure 28. S&T Staffing, FY2016-FY2027

Office of Countering Weapons of Mass Destruction (CWMD)

Figure 29. CWMD Annual Gross Discretionary Budget Authority

Source: CRS analysis of the Departmental Overview Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's FY2027 request for CWMD, like the FY2026 request, proposed elimination of CWMD, distributing its programs within DHS. The FY2027 request proposed:

Creating a new office within the CISA Infrastructure Security Division to house "all of CWMD's strategy, policy, risk, and detection architecture activities, as well as threat and intelligence analysis functions," as well as "the National BioSurveillance Integration Center (NBIC), operational programs, federal assistance, research and development, and testing and evaluation";
Shifting procurement of large-scale radiation detection systems to CBP; and
Having DHS end users purchase their own portable detection systems.⁴⁶

The FY2026 DHS appropriations act already had dismantled CWMD, transferring:

CBRN Risk/Detection Architecture and the National Biosurveillance Integration Center to OSEM Operations and Support (O&S) (funded at $57 million);
Radiation Portal Monitor Mission Support to CBP O&S ($4 million);
Large-scale detection systems to CBP Procurement, Construction, and Improvements (PC&I) ($36 million)
Portable detection system funding across components PC&I appropriations, with TSA and the USSS each getting $1 million, and CBP and the USCG getting $2 million;
Mission, Capability and Operational Support to FEMA O&S ($79 million);
Training, exercises and readiness ($20 million) to FEMA's Federal Assistance appropriation, as well as the Securing the Cities Program ($34 million) and the Biological Support Program ($84 million); and
Transformational Research and Development ($27 million), Technical Forensics ($2 million), and Detection Capability Development ($21 million) to S&T Research and Development, with $4 million for mission support for the research and development to S&T O&S.⁴⁷

Figure 30 provides a historical comparison between actual staffing levels for CWMD and the number of funded positions and FTE, including part-year actual staffing data for FY2026. The elements of CWMD were reorganized on the way to establishment of the component in FY2019, so staffing numbers for the years prior are not an equivalent comparison, as they reflect staffing for the Domestic Nuclear Detection Office.

Figure 30. CWMD Staffing, FY2016-FY2027

Headquarters Components (Title I)

Revised Office of the Secretary and Executive Management (OSEM)

The Administration's FY2027 budget request proposed combining the Office of the Secretary and Executive Management, the DHS Management Directorate, and Intelligence, Analysis, and Situational Awareness into a single component under the name of the Office of the Secretary and Executive Management.⁴⁸ To keep analysis of the original elements intact, this report refers to the new component as "revised OSEM," and its elements by their names as applied in FY2026 enacted DHS appropriations.

Analysis structured around the individual elements follows the revised OSEM staffing figure. Separate historical staffing figures for the individual elements are not provided as OPM FWD does not provide staffing information at that level of detail for DHS headquarters functions.

Figure 31. Revised OSEM Annual Gross Discretionary Budget Authority

Source: CRS analysis of the OSEM Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

The Administration's $4.67 billion FY2027 gross annual appropriations request for its proposed revised OSEM was $31 million (0.7%) below the FY2026 requested level for its component elements, and $89 million (1.9%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$15 million (0.6%) less than was requested for FY2026 for revised OSEM component Operations and Support (O&S). The FY2027 request included $12 million to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.⁴⁹ The FY2027 budget request also makes programmatic changes across the revised component, resulting in net reductions of more than $104 million in pay costs, while adding a net $118 million in non-pay costs.⁵⁰
$16 million (10.1%) less than was requested for FY2026 for revised OSEM component Procurement, Construction, and Improvements. The primary driver of this change from the FY2026 requested level was a net shift as a result of reductions in requested funding for financial systems modernization ($41 million) and the IDENT/Homeland Advanced Recognition Technology⁵¹ activity ($25 million) and an increase for Human Resources Information Technology ($39 million).⁵²
The request for the Federal Protective Service (FPS) was level with the FY2026 request.

In assessing the adequacy of the traditional OSEM O&S request, as noted above, one may wish to consider that the FY2026 enacted measure transferred activities to OSEM from CWMD. Congress transferred CBRN Risk/Detection Architecture and the National Biosurveillance Integration Center to OSEM O&S, providing $57 million for FY2026.⁵³

In addition to these resources, OSEM received resources through P.L. 119-21. The Office of the Secretary received $2.1 billion in FY2025 reconciliation funding that was divided between its Operations and Support (O&S) and Procurement, Construction, and Improvement (PC&I) appropriations, and $10 billion was provided in a separate "Border Support" appropriation. Figure 32 provides a visual comparison of planned obligations reported in the FY2027 Budget Appendix and actual obligations shown in DHS's SF-133 budget activity reports.

From the funding apportioned to traditional appropriations, the FY2027 Budget Appendix indicates $1.19 billion in obligations were planned for FY2026 ($1.17 billion in O&S and $28 million in PC&I), and $543 million in O&S obligations were planned for FY2027. Budget execution reporting indicates that $1.14 billion has been obligated thus far in FY2026 ($1.13 billion in O&S and $14 million in PC&I), on top of $7 million in O&S obligated in FY2025.

The $10 billion border support appropriation shows no planned obligations for FY2026 or FY2027 in the FY2027 Budget Appendix. This account was used to pay DHS law enforcement officers' salaries during the FY2026 lapses in appropriations, as well as those of other DHS personnel as of the beginning of April 2026.⁵⁴ Roughly $8.62 billion was obligated to that end, and with the enactment of the FY2026 appropriations for many DHS components on April 30, it is likely those obligations will be recorded elsewhere and the balance in this account restored.⁵⁵ (In addition to this ongoing "lapse mitigation" activity, $15 million was obligated from this account in FY2025.)

Figure 32. OSEM FY2025 Reconciliation Funding

Source: CRS analysis of the FY2027 Budget Appendix and SF-133 Reports on Budgetary Execution and Budgetary Resources.

Notes: Due to deobligations and adjustments, total resources reported in SF-133s may not align precisely with those reported in the Appendix.

Figure 33 provides a historical comparison between actual staffing levels for revised OSEM components and the number of funded positions and FTE, including part-year actual staffing data for FY2026. The jump in staffing in FY2020 resulted from FPS being transferred to the Management Directorate.⁵⁶ The FY2027 budget request for the revised OSEM reports net reductions of 215 positions and 421 FTE due to programmatic changes, including elimination of 219 funded vacancies. The OPM data seem to indicate possible underreporting of actual personnel since FY2020 (which could be due to classified personnel totals not being reported).⁵⁷

Figure 33. Revised OSEM Staffing, FY2016-FY2027

Elements of Revised OSEM

Figure 34. Traditional OSEM Annual Gross Discretionary Budget Authority

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $267 million FY2027 gross annual appropriations request for traditional OSEM activities was $58 million (17.9%) below the FY2026 requested level, and $137 million (34%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$58 million (17.9%) less than was requested for FY2026 for traditional OSEM Operations and Support (O&S) activities. The primary driver for this reduction from the FY2026 requested level was a $44 million reduction in the Office of Strategy, Policy, and Plans, and a $21 million reduction in Management and Oversight offices.
As in FY2026, the Administration requested no funding for traditional OSEM Procurement, Construction and Improvement activities. Both the FY2025 continuing resolution, and the FY2026 enacted measure had provided $8 million, which had supported the DHS Medical Information Exchange.

In assessing the adequacy of the traditional OSEM O&S request, as noted above, one may consider that the FY2026 enacted measure CBRN Risk/Detection Architecture and the National Biosurveillance Integration Center to OSEM O&S, providing $57 million for FY2026.⁵⁸

Figure 35. Traditional MD Annual Gross Discretionary Budget Authority

The Administration's $3.96 billion FY2027 gross annual appropriations request for traditional MD activities was $31 million (0.8%) below the FY2026 requested level for its component elements, and $52 million (1.3%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included

$14 million (0.8%) less than was requested for FY2026 for traditional MD Operations and Support (O&S) activities. Two of the primary drivers of the reduction are reductions in the AI Corps/Solution Development staff ($33 million) and a reduction in sunset costs from the IDENT system ($32 million).⁵⁹
$16 million (10.1%) less than was requested for FY2026 for traditional MD Procurement, Construction, and Improvements (PC&I) activities. As noted above, the primary driver of this change from the FY2026 requested level was a net shift as a result of reductions in requested funding for financial systems modernization ($41 million) and the IDENT/Homeland Advanced Recognition Technology system ($25 million) and an increase for Human Resources Information Technology ($39 million).

The request for the Federal Protective Service (FPS) was level with the FY2026 request.

Figure 36. Traditional IASA Annual Gross Discretionary Budget Authority

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $341 million FY2027 gross annual appropriations request for traditional IASA activities was $47 million (12.1%) below the FY2026 requested level for its component elements, and $5 million (1.3%) below the level of the FY2025 continuing resolution. Most of the details of the IASA budget are classified.

Office of the Inspector General (OIG)

Figure 37. OIG Annual Gross Discretionary Budget Authority

Source: CRS analysis of the OIG Fiscal Year 2027 Congressional Justification, Fiscal Year 2027 Budget of the U.S. Government: Appendix, and the explanatory statement accompanying the FY2026 Department of Homeland Security Appropriations Act (P.L. 119-86).

Notes: Amounts do not include the effects of transfers, mandatory spending for fee-funded programs, offsetting collections, or advance or supplemental appropriations.

The Administration's $198 million FY2027 gross annual appropriations request for the DHS OIG was $36 million (15.3%) below the FY2026 requested level, and $22 million (10.0%) below the level of the FY2025 continuing resolution. The FY2027 annual appropriations request included $36 million (15.3%) less than was requested for FY2026 for CBP Operations and Support.

The proposed reduction had two parts.

The larger was an $18.5 million reduction in personnel, which would defund 85 positions (10%). According to the OIG, "This proposed reduction will impact the OIG's capacity to respond to the risk of fraud, waste, and abuse in DHS programs and operations; undertake congressionally requested audits, inspections, and investigations; and assist the Department in accomplishing its public safety and national security mission."⁶⁰
The smaller reduction was an $8 million (25%) reduction in contracted support for activities such as
cybersecurity testing;
investigative digital forensics and analysis support;
audit and inspection data analytics support; and
information technology engineering and communications support.
According to the OIG, "This reduction will impact the OIG's operations by shifting audit and investigative efforts from the contracted workload to a limited Federal workforce."⁶¹

The FY2027 request included $5 million to cover increased pay and retirement costs and annualization of pay from prior-year initiatives.⁶²

Figure 38 provides a historical comparison between actual staffing levels for the DHS OIG and the number of funded positions and FTE, including part-year actual staffing data for FY2026. The OIG periodically receives funding by transfer to perform oversight on supplemental appropriations, which is not reflected in the annually funded positions and FTE.

Figure 38. OIG Staffing, FY2016-FY2027

Appendix. Data Tables

Discretionary Funding

Table A-1 presents the requested gross discretionary budget authority⁶³ for FY2027 for each DHS component, as well as the funding level requested for and enacted in the FY2026 annual appropriations act, and the FY2025 year-long continuing resolution.⁶⁴

Analytical columns on the right side of the table provide the funding levels for the enacted FY2026 DHS Appropriations Act, the budget request for FY2026, and the year-long continuing resolution for FY2025. The two columns to the right of each of these values indicate the change that the FY2027 request proposes from that baseline, expressed in thousands of dollars and as a percentage change.
Components are listed in the order in which they appear in the DHS appropriations measures.
The first italicized row shows the funding level for the Administration's proposed consolidated DHS headquarters component, which includes OSEM, MD, and IASA.
Other rows in italics beneath a component are noting resources made available through special means: multi-year mandatory budget authority from the FY2025 reconciliation measure (P.L. 119-21); emergency-designated advance appropriations from the Infrastructure Investment and Jobs Act (P.L. 117-56); or disaster relief designated funding for FEMA's Disaster Relief Fund.

Table A-1. Component-Level Analysis of FY2027 DHS Budget Request

(Thousands of dollars of gross discretionary budget authority)

	FY2027 Request	FY2026 Annual Enacted	FY2027 Request v. FY2026 Annual Enacted	% change from FY2026 Annual Enacted	FY2026 Request	FY2027 Request v. FY2026 Request	% change from FY2026 Request	FY2025 Annual Enacted	FY2027 Request v. FY2025 Annual Enacted	% change from FY2025 Annual Enacted
OSEM	267,263	345,206	-77,943	-22.6%	325,367	-58,104	-17.9%	404,695	-137,432	-34.0%
P.L. 119-21^a								12,055,000
MD	3,959,876	3,774,941	184,935	4.9%	3,990,565	-30,689	-0.8%	4,011,440	-51,564	-1.3%
IASA^b	340,819	340,819	-	0.0%	387,637	-46,818	-12.1%	345,410	-4,591	-1.3%
Proposed OSEM	4,672,323	4,460,966	211,357	4.7%	4,703,569	-31,246	-0.7%	4,761,545	-89,222	-1.9%
OIG	198,185	257,599	-59,414	-23.1%	234,058	-35,873	-15.3%	220,127	-21,942	-10.0%
CBP	18,896,619	12,134,898^c	6,761,721^c	55.7%^c	19,755,925	-859,306	-4.3%	20,039,040	-1,142,421	-5.7%
P.L. 119-21^a								64,726,000
ICE	10,042,062	n/a^d	n/a^d	n/a^d	10,881,035	-838,973	-7.7%	10,042,062	-	0.0%
P.L. 119-21^a								74,850,000
TSA	11,485,150	11,511,664	-26,514	-0.2%	11,353,309	131,841	1.2%	11,129,287	355,863	3.2%
USCG	14,147,331	13,166,030	981,301	7.5%	13,179,695	967,636	7.3%	12,122,548	2,024,783	16.7%
P.L. 119-21^a								24,594,000
USSS	3,451,861	3,250,071	201,790	6.2%	3,294,853	157,008	4.8%	3,087,797	364,064	11.8%
P.L. 119-21^a								1,170,000
CISA	2,487,194	2,605,098	-117,904	-4.5%	2,378,338	108,856	4.6%	2,873,008	-385,814	-13.4%
Advance^e		20,000						20,000
FEMA	32,761,668	32,287,206	474,462	1.5%	30,925,991	1,797,677	5.9%	27,570,565	5,191,103	18.8%
Disasters^f	28,379,000	26,367,000	2,012,000	7.6%	26,474,000	1,905,000	7.2%	22,510,000	5,869,000	26.1%
P.L. 119-21^a								12,875,000
Advance^e		1,100,000						1,000,000
USCIS	112,995	122,941	-9,946	-8.1%	111,142	1,853	1.7%	281,140	-168,145	-59.8%
FLETC	417,516	398,137	19,379	4.9%	397,488	20,028	5.0%	377,200	40,316	10.7%
P.L. 119-21^a								750,000
ST	753,722	831,206	-77,484	-9.3%	758,754	-5,032	-0.7%	741,634	12,088	1.6%
CWMD	—^g	—	—	—	—	—	—	409,441	-409,441	-100.0%

Source: CRS analysis of the FY2027 DHS Budget Overview, the Fiscal Year 2027 Budget of the U.S. Government: Appendix, the explanatory statement accompanying P.L. 119-58, and P.L. 119-21.

Notes: Component level appropriations for CBP and ICE remain unresolved. Numbers in parentheses are negative. A "-" represents a zero value. "n/a" = Not Applicable. P.L. 119-21 funding is available for multiple fiscal years, but was appropriated and became available in FY2025. Italicized lines are elements of the non-italicized line above it. Total enacted includes annual, supplemental, and advance appropriations made available in the fiscal year.

a. References multi-year budget authority made available in the FY2025 reconciliation measure. Most of this funding is available for obligation through FY2029.

b. The request documents refer to this component as Analysis and Operations, but FY2025 and FY2026 appropriations materials refer to it as "Intelligence, Analysis, and Situational Awareness."

c. Annual appropriations for FY2026 for the U.S. Border Patrol have not been enacted as of this report's publication.

d. Annual appropriations for FY2026 for U.S. Immigration and Customs Enforcement have not been enacted as of this report's publication.

e. References advance supplemental appropriations from P.L. 117-56 that become available in the given fiscal year.

f. References resources included under the FEMA appropriation that are designated for the cost of major disasters and accommodated within discretionary spending limits by the disaster relief allowable adjustment. For more information on the adjustment, see CRS In Focus IF10720, Calculation and Use of the Disaster Relief Allowable Adjustment, by William L. Painter.

g. CWMD was reorganized in the FY2026 DHS appropriations act.

Table A-2. DHS Civilian Staffing, End-of-Fiscal Year Personnel On Board

	FY2016	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025	FY2026*
DHSHQ	3,081	3,231	3,270	3,373	4,872	4,884	5,076	5,376	5,635	5,223	4,214
USCIS	15,349	16,654	17,761	19,208	19,225	18,089	19,119	20,558	22,004	21,962	19,925
USCG	8,305	8,499	8,631	8,619	8,797	9,043	9,199	9,511	9,677	9,225	8,875
USSS	6,415	6,743	7,191	7,463	7,526	7,811	7,788	7,689	8,066	8,269	8,277
OIG	677	759	779	746	695	733	748	755	795	752	679
ICE	19,223	19,695	19,850	20,009	20,747	20,715	20,167	20,224	20,606	22,799	30,102
TSA	59,853	60,746	62,692	63,750	60,567	60,443	61,555	62,948	64,433	65,629	62,144
CBP	58,951	58,950	59,736	61,238	63,356	63,949	63,621	64,546	66,514	67,488	68,269
FLETC	1,272	1,290	1,280	1,242	1,279	1,292	1,306	1,308	1,333	1,350	1,420
CISA/ NPPD	3,172	3,500	3,497	3,291	2,102	2,392	2,671	3,155	3,395	3,178	2,285
FEMA	14,745	17,732	19,872	20,220	21,020	22,580	22,146	23,122	24,348	23,903	21,117
DNDO/ CWMD	119	136	136	198	234	246	249	229	223	200	137
S&T	482	464	426	411	440	472	486	507	537	519	402
DHS Total	191,644	198,399	205,121	209,768	210,860	212,649	214,131	219,928	227,566	230,497	227,846

Source: CRS compilation of data from FedScope and OPM FWD.

Notes: * FY2026 represents part-year data through the end of March 2026. DHSHQ = Office of the Secretary and Executive Management and Management Directorate.

Table A-3. DHS Funded Civilian Positions

	FY2016	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025	FY2027*
DHSHQ	2,915	3,292	3,564	5,398	5,485	5,621	5,815	6,285	6,272	6,012	5,744
USCIS	16,432	18,190	18,196	19,470	20,398	18,339	22,181	22,809	24,449	25,241	25,067
USCG	8,577	8,712	8,785	8,778	9,048	9,369	9,447	9,678	9,808	9,924	10,397
USSS	6,714	6,772	7,150	7,650	7,777	7,896	8,105	8,305	8,382	8,582	9,239
OIG	867	854	760	760	773	773	809	809	809	809	724
ICE	20,960	19,776	21,105	21,104	21,327	21,499	21,778	21,190	21,781	21,781	21,828
TSA	55,415	56,465	57,510	58,530	59,503	59,601	58,456	61,932	61,844	61,524	53,199
CBP	63,230	63,103	59,734	61,627	63,240	63,609	64,685	66,971	69,379	69,739	69,608
FLETC	1,133	1,095	1,095	1,095	1,108	1,109	1,108	1,115	1,124	1,115	1,130
CISA/ NPPD	3,756	3,991	4,159	2,469	2,675	2,911	3,345	3,745	3,732	3,732	2,865
FEMA	5,205	5,302	5,351	5,307	5,374	5,391	5,629	6,054	6,240	5,830	4,894
DNDO/ CWMD	137	146	261	248	248	287	309	269	286	286	—
S&T	480	485	485	513	507	507	530	572	574	573	408

Source: DHS Congressional Justification documents, showing completed fiscal years, FY2018-FY2027

Notes: * FY2027 represents the requested level. DHSHQ = Office of the Secretary and Executive Management and Management Directorate.

Table A-4. DHS Funded Civilian Full-Time Equivalents

	FY2016	FY2017	FY2018	FY2019	FY2020	FY2021	FY2022	FY2023	FY2024	FY2025	FY2027*
DHSHQ	2,859	3,071	3,300	4,978	5,079	5,295	5,422	5,779	5,918	5,920	5,499
USCIS	15,371	17,291	17,296	18,498	19,380	18,676	19,672	21,666	22,270	23,277	22,662
USCG	7,512	8,244	7,737	7,712	7,946	8,240	8,376	8,707	8,859	8,957	9,322
USSS	6,481	6,588	6,934	7,359	7,647	7,796	7,961	8,163	8,303	8,340	9,033
OIG	796	854	760	760	756	742	760	778	703	736	651
ICE	19,908	19,465	20,083	20,080	20,912	21,087	21,361	20,197	21,548	21,757	21,799
TSA	51,833	53,924	54,651	55,607	56,425	56,556	55,181	56,193	58,639	59,777	50,398
CBP	58,677	58,733	58,562	60,855	62,600	57,660	60,137	63,054	66,584	66,169	67,076
FLETC	1,106	1,068	1,068	1,068	1,081	1,082	1,081	1,085	1,093	1,088	1,101
CISA/ NPPD	3,178	3,374	3,592	1,976	2,158	2,365	2,655	3,222	3,294	3,294	2,528
FEMA	9,673	9,815	9,859	10,438	11,333	12,284	13,421	14,607	16,004	16,701	15,425
DNDO/ CWMD	137	146	240	232	232	267	279	252	263	263	—
S&T	480	485	485	473	499	499	511	544	565	565	400

Source: DHS Congressional Justification documents, showing completed fiscal years, FY2018-FY2027.

Notes: * FY2027 represents the requested level. DHSHQ = Office of the Secretary and Executive Management and Management Directorate.

Table A-5. Status of P.L. 119-21 Funding

(millions of dollars of budget authority)

	Account	FY2025 Mandatory Appropriation	Appendix: FY2025 Obligations		Appendix: FY2026 Obligations		Appendix: FY2027 Obligations		Appendix: Projected Remainder	SF-133: FY2025 Obligations	SF-133: FY2026 Obligations (through 4/2026)	SF-133: Reported Net Unobligated Balance
OSEM	O&S	1,932	7	1,165		543		217		7.30	1,130.77	889.40
	PC&I	123	—	28		—		95		—	13.76	13.76
	Border Support	10,000	15	—		—		9,985		15.00	8,617.51	1,367.49
CBP	O&S	8,006	98	1,428		1,644		4,836		97.89	928.30	6,965.19
	PC&I	56,720	5,312	46,669		3,801		938		5,316.49	21,513.79	29,915.57
ICE	O&S	74,113	1,138	35,330		20,377		17,268		1,138.17	5,616.59	51,971.16
	PC&I	737	—	564		—		173		—	5,847.17	11,090.49
USCG	O&S	2,275	96	940		1,102		137		103.15	693.06	1,405.21
	PC&I	22,319	1,974	15,391		3,436		1,518		2,190.97	6,665.60	14,048.20
USSS	O&S	358	not recorded	not recorded		not recorded		358		0.25	57.65	389.96
	PC&I	812	39	not recorded		not recorded		773		39.00	49.21	633.95
FEMA	FA	2,875	—	1,690		1,185		—		—	875.00	2,000.00
	State Border Security Reimbursement Fund	10,000	—	6,000		4,000		—		—	—	10,000.00
FLETC	O&S	285	40	177		68		—		39.84	39.19	206.00
	PC&I	465	98	366		—		1		116.25	96.68	271.43

Source: FY2027 Budget of the United States Government, Appendix; DHS SF-133 Reports for FY2025 and FY2026.

Notes: OSEM = Office of the Secretary and Executive Management; CBP = U.S. Customs and Border Protection; ICE = U.S. Immigration and Customs Enforcement USCG = U.S. Coast Guard; USSS = U.S. Secret Service; FEMA = Federal Emergency Management Agency; FLETC = Federal Law Enforcement Training Centers; O&S = Operations and Support; PC&I = Procurement, Construction, and Improvements. "-" denotes a zero value. The Appendix entries for the USSS did not provide the detail needed to trace funding from P.L. 119-21 in FY2026 or FY2027.

FEMA Grants

Table A-6. FEMA Grants and Education, Training, and Exercises

(Thousands of dollars of budget authority)

	FY2025 Enacted	FY2026 Request	FY2026 Enacted	FY2027 Request
Grants
State Homeland Security Grant Program	468,000	351,000	494,000	351,000
(Operation Stonegarden)	81,000		85,500
(Tribal Homeland Security Grants)	13,500		14,250
Urban Area Security Initiative	553,500	415,500	584,250	415,500
Nonprofit Security Grant Program	274,500	274,500	300,000	274,500
Public Transportation Security Assistance	94,500	50,000	99,750	50,000
(Amtrak Security)	9,000		9,500
(Over-the-Road Bus Security)	1,800		1,900
Port Security Grants	90,000	50,000	95,000	50,000
Assistance to Firefighter Grants	324,000	324,000	342,000	324,000
Staffing for Adequate Fire and Emergency Response (SAFER) Grants	324,000	324,000	342,000	324,000
Emergency Management Performance Grants	319,500	319,500	337,250	319,500
Flood Hazard Mapping and Risk Analysis Program	281,475	281,475	297,113	281,475
Regional Catastrophic Preparedness	10,800		11,400
High Risk Dam Safety			11,400
Emergency Food and Shelter	117,000		123,500
Next Generation Warning System	40,000		48,000
Community Project Funding grants			272,672
Subtotal, Grants	2,897,275	2,389,975	3,358,335	2,389,975
Education, Training, and Exercises
Center for Domestic Preparedness	71,352	72,490	85,711	72,288
Center for Homeland Defense and Security	16,200	16,200	17,100	16,200
Emergency Management Institute	32,240	30,805	33,366	30,351
U.S. Fire Administration	59,975	64,166	72,140	63,602
National Domestic Preparedness Consortium	90,900		95,950
Continuing Training Grants	14,400		15,200
National Exercise Program	20,920	19,881	21,266	19,732
CWMD Biological Support Program			83,657
CWMD Securing the Cities			34,465
CWMD Training, Exercises, and Readiness			19,559
Subtotal, Education, Training, and Exercises	305,987	203,542	478,414	202,173
Subtotal, Federal Assistance	3,203,262	2,593,517	3,836,749	2,592,148

Source: CRS analysis of DHS appropriations detail tables and the FY2027 DHS Budget Overview.

Notes: Items in italics are carveouts within the grant program listed above it in normal text. "CWMD" designates elements transferred to FEMA in FY2027 as a part of the reorganization that eliminated the Office of Countering Weapons of Mass Destruction.

Footnotes

1.	As the executive branch and legislative branch follow different scorekeeping procedures and, at times, structure resources differently over the course of discussion, comparisons using these sources will be imprecise to a degree, as noted in footnote no. 2.
2.	For the FY2025 process, most of the $158 million in gross scoring differences identified by the Office of Management and Budget (OMB) were the result of $140 million in differences in fee collection estimates for CBP ($84 million) and TSA ($56 million). Differences in scoring methodologies are shown in analyses by OMB required by Section 251(a)(7) of the Balanced Budget and Emergency Deficit and Control Act of 1985. These reports (known as "Seven-Day-After" reports) compare OMB and CBO scoring for discretionary appropriations measures, and can be found on OMB's website.
3.	The budget request documents were released April 3, 2026. The majority of DHS appropriations for FY2026 weren't enacted until April 30, 2026.
4.	The Senate-amended version of H.R. 7147 was ultimately enacted into law as P.L. 119-86.
5.	Both the special designation for disaster relief funding and the statutory spending limits the designation adjusted, established by the Budget Control Act (P.L. 112-25), expired at the end of FY2021. Congress has chosen to extend that flexibility in subsequent fiscal years, and could continue to do so.
6.	For a further discussion of these terms and concepts, see CRS Report R46240, Introduction to the Federal Budget Process, by James V. Saturno.
7.	As described, from the figure above, the remainder encompasses discretionary appropriations plus offset and fee-funded discretionary budget authority.
8.	Under P.L. 113-67, a portion of the Aviation Security Passenger Fee is redirected to deficit reduction. The Administration has requested that the statutory redirection be repealed. U.S. Department of Homeland Security, Transportation Security Administration, Fiscal Year 2027 Congressional Justification, April 3, 2026, pp. TSA-APSF-3. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027.
9.	Additional information on the DHS Common Appropriations Structure (CAS) and other DHS appropriations, can be found in "The DHS Common Appropriations Structure" section of CRS Report R45268, Department of Homeland Security Appropriations: FY2019.
10.	Roughly half of the gross discretionary budget authority not included in the CAS structure or Disaster Relief Fund for FY2027 is the Federal Protective Service (FPS), whose appropriations are fully offset by fees.
11.	While all DHS components have an Operations and Support (O&S) appropriation, not all components receive appropriations of each type. All DHS operational components and some DHS support and headquarters components have a Procurement, Construction, and Improvements (PC&I) appropriation. Research and Development (R&D) appropriations are less common, and only a handful of components have Federal Assistance (FA) appropriations.
12.	Included in the "other" category are certain appropriations fully offset by fee collections and permanent indefinite discretionary spending (i.e., U.S. Customs and Border Protection small airport user fee and U.S. Coast Guard contributions for health care costs of its Medicare-eligible personnel).
13.	Pay increases cover the calendar year, rather the fiscal year.
14.	The term "full-time equivalents" is a measure of work equal to 2,080 hours per year. This is distinct from positions, which is a measure of the number of employees on board or to be hired. For more information, see CRS Report R43590, Federal Workforce Statistics Sources: OPM and OMB, by Carol Wilson.
15.	In FY2025, OPM transitioned from the FedScope system of public reporting on the federal civilian workforce to OPM Federal Workforce Data (FWD). OPM is continuing to roll out new features for FWD, and some observers have expressed concern that some inconsistencies may exist in data sets drawn from the two systems.
16.	For additional discussion of DHS funding through P.L. 119-21, see CRS Report R48704, Understanding the FY2026 DHS Budget Request, by William L. Painter.
17.	SF-133 Reports on Budget Execution and Budgetary Resources fulfil a statutory requirement that the President review federal expenditures at least four times a year. These reports, while presented on the OMB portion of the White House website, is developed and presented by the agencies, rather than OMB. The reports are available at https://portal.max.gov/portal/document/SF133/Budget/FACTS%20II%20-%20SF%20133%20Report%20on%20Budget%20Execution%20and%20Budgetary%20Resources.html.
18.	See, for example, Ted Barrett and Morgan Rimmer, "Senate unanimously moves to fund most of DHS, except ICE and border patrol, in rare overnight session," CNN.com, March 27, 2026, https://www.cnn.com/2026/03/27/politics/senate-agreement-dhs-funding.
19.	U.S. Department of Homeland Security, U.S. Customs and Border Protection, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. CBP-OS-5. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027.
20.	"Explanatory Statement Submitted by Mr. Cole, Chair of the House of Representatives Committee on Appropriations, Regarding H.R. 7148, Consolidated Appropriations Act, 2026; and H.R. 7147, Department of Homeland Security Appropriations Act, 2026," Congressional Record, vol. 172, part 15 (January 22, 2026), p. H1664 (hereinafter "Explanatory Statement"). Most of these costs appear to have been covered in the Administration's request, but the organization of the activities is not wholly consistent.
21.	See, for example, Ted Barrett and Morgan Rimmer, "Senate unanimously moves to fund most of DHS, except ICE and border patrol, in rare overnight session," CNN.com, March 27, 2026, https://www.cnn.com/2026/03/27/politics/senate-agreement-dhs-funding.
22.	U.S. Department of Homeland Security, U.S. Immigration and Customs Enforcement, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. ICE-O&S-6. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027.
23.	U.S. Department of Homeland Security, Transportation Security Administration, Fiscal Year 2027 Congressional Justification, April 3, 2026, pp. TSA-O&S-5-6. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
24.	p. TSA-O&S-5.
25.	p. TSA-O&S-25. Category III airports are FAA-certified airports that serve schedule operations of small air carrier aircraft, but not large air carrier aircraft (those with 31 seats or more). Category IV airports are FAA-certified airports that serve only unscheduled operations of large carrier aircraft. See the "Classes of Airports – Part 139 Airport Certification" for more information (https://www.faa.gov/airports/airport_safety/part139_cert/classes-of-airports).
26.	p. TSA-O&S-6.
27.	U.S. Department of Homeland Security, U.S. Coast Guard, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. USCG-O&S-4. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
28.	See, for example, Nicole Sganga, "DHS Kepps Paying Coast Guard Personnel Despite Partial Government Shutdown," CBS News, March 17, 2026, https://www.cbsnews.com/news/dhs-keeps-paying-coast-guard-personnel-despite-partial-government-shutdown/. For additional details, see CRS Report R48874, Department of Homeland Security Appropriations: FY2026 State of Play, by William L. Painter.
29.	U.S. Department of Homeland Security, U.S. Secret Service, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. USSS-O&S-6. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
30.	p. USSS-O&S-7.
31.	U.S. Department of Homeland Security, Cybersecurity and Infrastructure Security Agency, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. CISA-O&S-8. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
32.	U.S. Department of Homeland Security, Federal Emergency Management Agency, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. FEMA-O&S-6. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
33.	FEMA-DRF-23, FEMA-DRF-26.
34.	Federal Emergency Management Agency, Disaster Relief Fund: Monthly Report, as of April 30, 2026, Fiscal Year 2026 Report to Congress, May 4, 2026, p. 17 (Appendix F); and Federal Emergency Management Agency, Disaster Relief Fund: Fiscal Year 2026 Funding Requirements, Fiscal Year 2026 Report to Congress, April 15, 2026, Appendix. Both reports are available at https://www.fema.gov/about/reports-and-data/disaster-relief-fund-monthly-reports.
35.	The request assumes $843 million will be available in FY2027 to cover the anticipated costs of the DRF base. FEMA's monthly reporting on DRF balances projected $534 million would be available at the end of FY2026 as of the end of April 2026.
36.	FEMA-PC&I-3.
37.	FEMA-FA-5.
38.	"Explanatory Statement," p. H1664.
39.	See, for example, Eric Katz, "Officials Warn Disaster Response at Risk as Former and Current FEMA Leaders Clash in Court Over Mass Staff Cuts," Government Executive, February 26, 2026, https://www.govexec.com/workforce/2026/02/officials-warn-disaster-response-risk-former-and-current-fema-leaders-clash-court-over-mass-staff-cuts/411734/; and Justin Doubleday, "Concerns Mount over FEMA Staff Reductions," Federal News Network, January 8, 2026, https://federalnewsnetwork.com/hiring-retention/2026/01/concerns-mount-over-fema-staff-reductions/.
40.	U.S. Department of Homeland Security, U.S. Citizenship and Immigration Services, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. CIS-O&S-4. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027.
41.	U.S. Department of Homeland Security, Federal Law Enforcement Training Centers, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. FLETC-O&S-4. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
42.	FLETC-PCI-7.
43.	U.S. Department of Homeland Security, Science and Technology Directorate, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. S&T-O&S-5. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
44.	S&T-R&D-64-65.
45.	"Explanatory Statement," p. H1664.
46.	U.S. Department of Homeland Security, Countering Weapons of Mass Destruction, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. CWMD-5. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027.
47.	"Explanatory Statement," p. H1664.
48.	U.S. Department of Homeland Security, Office of the Secretary and Executive Management, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. OSEM-5. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
49.	p. OSEM-O&S-6.
50.	pp. OSEM-O&S-7-8.
51.	The Homeland Advanced Recognition Technology program (HART) is the replacement for DHS's Automated Biometric Identification System, known as IDENT.
52.	Comparison of OSEM-PC&I-6 and U.S. Department of Homeland Security, Management Directorate, Fiscal Year 2026 Congressional Justification, May 30, 2025, p. OSEM-5MGMT-PC&I-6.
53.	"Explanatory Statement," p. H1664.
54.	For details, please see CRS Report R48874, Department of Homeland Security Appropriations: FY2026 State of Play, by William L. Painter.
55.	CRS analysis of the DHS FY2026 SF-133 Report on Budget Execution and Budgetary Resources. The reports are available at https://portal.max.gov/portal/document/SF133/Budget/FACTS%20II%20-%20SF%20133%20Report%20on%20Budget%20Execution%20and%20Budgetary%20Resources.html.
56.	What appears to be a jump in funded positions and FTE prior to the FPS transfer is an artifact of the two-year lag in reporting on those levels: FY2019 data are drawn from the FY2021 budget request, which includes the final statement of funding from the most recently completed fiscal year at the time of its issuance. That same lag means FY2026 funded positions and FTE data are expected to become available in the FY2028 budget request.
57.	The reduction in reported actual personnel in FY2026 may indicate a shift in reporting practices under the new OPM FWD systems, or a significant reduction in on-board staff in the headquarters components.
58.	"Explanatory Statement," p. H1664.
59.	p. OSEM-O&S-7.
60.	U.S. Department of Homeland Security, Office of Inspector General, Fiscal Year 2027 Congressional Justification, April 3, 2026, p. OIG-O&S-8. All DHS congressional justifications are available at https://www.dhs.gov/publication/congressional-budget-justification-fiscal-year-fy-2027. Future references to this document are by page number only.
61.	p. OIG-O&S-7.
62.	p. OIG-O&S-5.
63.	This includes all discretionary appropriations, without reflecting offsets or rescissions.
64.	The table reflects resources provided by P.L. 119-85.

DHS Budget Request Analysis: FY2027

Contents

Figures

Tables

Appendixes

Summary

Introduction

Data Sources and Caveats

Caveats for Analysis

DHS Budget Structure

Types of DHS Appropriations

Overview of Component-Level Changes

Comparing the FY2027 Request to Prior-Year Funding and Staffing Levels

Funding

Civilian Staffing

FY2025 Reconciliation

Component-Level Analysis

Law Enforcement Operational Components (Title II)

U.S. Customs and Border Protection (CBP)

U.S. Immigration and Customs Enforcement (ICE)

Transportation Security Administration (TSA)

U.S. Coast Guard (USCG)

U.S. Secret Service (USSS)

Incident Response and Recovery (Title III)

Cybersecurity and Infrastructure Security Agency (CISA)

Federal Emergency Management Agency (FEMA)

Support Components (Title IV)

U.S. Citizenship and Immigration Services (USCIS)

Federal Law Enforcement Training Centers (FLETC)

Science and Technology Directorate (S&T)

Office of Countering Weapons of Mass Destruction (CWMD)

Headquarters Components (Title I)

Revised Office of the Secretary and Executive Management (OSEM)

Elements of Revised OSEM

Office of the Inspector General (OIG)

Appendix. Data Tables

Footnotes