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In planning and performing the audit of the Implementation of the Communications Assistance for Law Enforcement Act by the Federal Bureau of Investigation, we considered aspects of the FBI’s internal controls for the purpose of determining our auditing procedures. This evaluation was not made for the purpose of providing assurance on the FBI’s internal controls as a whole.
As discussed in the Findings and Recommendations section of this report, we believe the FBI can strengthen its internal controls by reexamining the benefits of activating CALEA solutions on wireline systems prior to the expenditure of the remaining $45 million in CALEA funding.
Because we are not expressing an opinion on the FBI’s internal controls as a whole, this statement is intended solely for the information and use of the FBI in managing the CALEA program. This restriction is not intended to limit the distribution of this report, which is a matter of public record.
Statement on Compliance with Laws and Regulations
This audit assessed the implementation of CALEA. In connection with the audit, as required by the standards, we reviewed management processes and records to obtain reasonable assurance concerning the FBI’s compliance with laws and regulations that, if not complied with, in our judgment, could have a material effect on FBI operations. Compliance with laws and regulations applicable to the FBI’s management of CALEA is the responsibility of the FBI’s management.
Our audit included examining evidence about laws and regulations. Specifically, we conducted our review against relevant portions of the Communications Assistance for Law Enforcement Act, 47 U.S.C. § 1001 et. seq.
Our audit identified no areas where the FBI was not in compliance with the Communications Assistance for Law Enforcement Act, 47 U.S.C. § 1001 et. seq.
Schedule of Dollar-Related Findings
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AMOUNT |
PAGE |
| Funds Put to Better Use |
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| Amount Remaining in the TCCF |
$45 million |
51 |
FUNDS PUT TO BETTER USE are future funds that could be used more efficiently if management took actions to implement and complete audit recommendations.
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