In planning and performing our audit of the Legal Attaché Program, we considered the FBI’s control structure over the Legal Attaché program for the purpose of determining our audit procedures.  This evaluation was not made for the purpose of providing assurance on the FBI’s management control structure as a whole.  However, we noted certain matters involving management controls that we considered 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 administer the Legal Attaché program.  As discussed in the report, we identified the following deficiencies:  1) the FBI has not fully addressed workload problems in Legat Ottawa, and 2) the FBI lacks controls to ensure that staff assigned overseas on temporary duty obtain required country clearances and that Legat offices maintain complete records of these clearances.

Because we are not expressing an opinion on the FBI’s management control structures as a whole, this statement is intended for the information and use of the FBI in managing the Legal Attaché Program.

* BECAUSE THIS REPORT CONTAINED INFORMATION CLASSIFIED AS "SECRET" BY THE FEDERAL BUREAU OF INVESTIGATION, WE REDACTED (WHITED OUT) THAT INFORMATION FROM THE VERSION OF THE REPORT THAT IS BEING PUBLICLY RELEASED. WHERE SUCH INFORMATION WAS REDACTED IS NOTED IN THE REPORT.