In planning and performing our audit of the FBI’s management of casework and human resources, we considered the FBI’s control structure for the purpose of determining our audit procedures.  This evaluation was not made for the purpose of providing assurance on the FBI management control structure as a whole.  However, we noted certain matters involving management controls 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 operations of the management control structure that, in our judgment, could adversely affect the FBI’s ability to effectively manage its case workload and human resources.  We identified weaknesses in the following areas:

• senior management actions to review human resource allocation and utilization, as well as casework distribution, for the Bureau as whole, among and between programs, and for compliance with the strategic plan;

• timing of the human resource allocations developed by the Resource Management and Allocation office; and

• quality of specific data in the Automated Case Support (ACS) system and the utility of the reports containing ACS data.

Because we are not expressing an opinion on the FBI’s management control structure as a whole, this statement is intended solely for the information and use of the FBI in managing its casework and resource management processes.