We have audited the DEA's administration of contracts and agreements for linguistic services. The audit period covered the period July 1, 1997, through July 30, 2001, and included a review of selected activities and transactions. The audit was conducted in accordance with generally accepted Government Auditing Standards.

In connection with the audit and as required by the standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the DEA's compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations is the responsibility of the DEA's management.

Our audit included examining, on a test basis, evidence about laws and regulations that related to the DEA's contracts and agreements for linguistic services. The specific laws and regulations for which we conducted tests are:

• Federal Acquisition Regulations
• Federal Travel Regulations
• Government Performance Results Act of 1993

Except for instances of non-compliance identified in the Findings and Recommendations section of this report, the DEA was in compliance with the laws and regulations referred to above. With respect to those transactions not tested, nothing came to our attention that caused us to believe that the DEA was not in compliance with the referenced laws and regulations above.