In planning and performing our audit, we considered the FBI’s internal controls for the purpose of determining audit procedures. This evaluation was not made for the purpose of providing assurance on the internal control structure as a whole. However, we noted certain matters that we consider to be reportable conditions under the Government Auditing Standards.

Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the FBI’s ability to manage its intelligence analysts. As discussed in the Findings and Recommendations section of this report, we found that:

• The FBI has not determined the total number of intelligence analysts it needs.

• The FBI did not have a threat-based or risk-based method of allocating intelligence analysts to its different divisions and field offices.

• The FBI does not have a plan to retain current highly qualified intelligence analysts.

Because we are not expressing an opinion on the FBI’s internal control structure as a whole, this statement is intended solely for the information and use of the FBI in managing its intelligence analysts. This restriction is not intended to limit the distribution of this report, which is a matter of public record.