The audit of the DEA’s control over weapons and laptop computers was conducted in accordance with Government Auditing Standards. As required by these standards, we tested selected transactions 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 operations. Compliance with laws and regulations applicable to the DEA’s control over weapons and laptops 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.
Our audit identified several areas where the DEA was not in compliance with the laws and regulations referred to above. Specifically, we determined that the DEA did not always report its lost and stolen weapons and laptops to DOJ as required. Additionally, we found that the DEA did not notify DOJCERT of all laptops lost or stolen. With respect to transactions that were not tested, nothing came to our attention that caused us to believe that DEA management was not in compliance with the laws and regulations cited above.