Inspector general backed merger of Immigration and Customs Enforcement and Customs and Border Protection bureaus, but Homeland Security secretary rejected recommendation.
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New system is also difficult to use, auditors find.
Some say flood of funding, lax oversight and quick contracting creates 'perfect storm' for waste.
Observers say procurement office needs leader known for acquisition expertise.
Agencies are authorized to reimburse up to triple the normal daily rate.
Labor Department weighs whether certain protections apply to federal employees.