This audit assessed the FBI’s implementation of the contract for its Sentinel case management project. In connection with the audit, as required by the Government Auditing Standards, we reviewed management processes and records to obtain reasonable assurance that 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 the Sentinel project is the responsibility of the FBI’s management.

Our audit included examining, on a test basis, evidence about laws and regulations. The specific laws and regulations against which we conducted our tests are contained in the relevant portions of:

• OMB Circular A-11 and Memorandum M-05-23,

• Executive Order 13356 (superseded by " Executive Order 13388: Further Strengthening the Sharing of Terrorism Information to Protect Americans," dated October 25, 2005),

• DOJ Order 2880.1b,

• FBI Life Cycle Management Directive,

• Department of Defense Programmer’s Guide to the Integrated Baseline Review,

• American National Standards Institute/Electronic Industries Alliance Standard 748A: Earned Value Management Systems, and

• National Defense Industrial Association Earned Value Management System Intent Guide and Surveillance Guide.

Our audit identified no areas where the FBI was not in compliance with the laws and regulations referred to above. With respect to transactions that were not tested, nothing came to our attention that caused us to believe that FBI management was not in compliance with the laws and regulations cited above.