Management of Seized Assets and Evidence by the
Bureau of Alcohol, Tobacco, Firearms and Explosives
Audit Report 06-37
Office of the Inspector General
In planning and performing our audit of ATF’s management of seized assets and evidence, we considered the Asset Forfeiture and Seized Property Branch’s and ATF field divisions’ management controls for the purposes of determining our auditing procedures. However, the evaluation of management controls was not made for the purpose of providing assurance on ATF’s internal control structure as a whole.
Reportable conditions, as defined by the Government Auditing Standards, involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect ATF’s ability to administer and control seized assets and evidence. We noted some issues relating to ATF’s procedures for handling seized assets and evidence and partial non‑compliance with its Order 3400.1B. However, we did not consider these deficiencies to be reportable conditions as defined above or the result of systemic internal control deficiencies.
Because we are not expressing an opinion on ATF’s internal control structure as a whole, this statement is intended solely for the information and use of ATF.
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