The audit of ATF’s controls over weapons, laptop computers, ammunition, and explosives was conducted in accordance with the Government Auditing Standards. As required by these standards, we tested selected transactions and records to obtain reasonable assurance about ATF’s compliance with laws and regulations that, if not complied with, we believe could have a material effect on operations. Compliance with laws and regulations applicable to ATF’s control over weapons laptop computers, ammunition, and explosives is the responsibility of its management.

Our audit included examining, on a test basis, evidence about laws and regulations. The specific requirements for which we conducted tests are contained in the OMB Circular No. A-123, Management’s Responsibility for Internal Control, and the Justice Property Management Regulations.

Except for instances of non-compliance identified in the Findings and Recommendations section of this report, we did not identify any other instances of non-compliance with the regulations cited above.