In planning and performing our audit, we considered the FBI’s management controls for the purpose of determining our auditing procedures.  This evaluation was not made for the purpose of providing assurance on the FBI's management controls as a whole.  We noted, however, certain matters that we consider to be reportable conditions under Government Auditing Standards.

            Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of management controls that, in our judgment, could adversely affect the FBI's ability to effectively manage the program.  As discussed in the Findings and Recommendations sections of this report, we found that:  1) there were no written policies and procedures to guide the flow and dissemination of information relating to the FBI’s counterterrorism efforts, and 2) efforts to communicate with state and local law enforcement agencies too often did not focus on the higher risk of radical Islamic fundamentalist terrorism and the potential for mass-casualty attacks.

            Because we are not expressing an opinion of the FBI's management controls as a whole, this statement is intended solely for the information and use of the FBI in managing the program.