In planning and performing the audit of the Federal Bureau of Investigation’s (FBI) Implementation of the Communications Assistance for Law Enforcement Act (CALEA), we considered aspects of the FBI’s internal controls for determining our auditing procedures. A review of internal controls within the FBI was not done to provide an assurance on the propriety or adequacy of FBI internal controls as a whole.
Due to prior Office of the Inspector General recommendations regarding CALEA implementation, the FBI has implemented or updated certain procedures and internal controls. Due to these changes, including the lack of remaining funds in the Telecommunications Carrier Compliance Fund, our review did not reveal internal control weaknesses. As a result, the report makes no recommendation regarding the internal control environment within the FBI’s CALEA implementation program. Since we are not expressing an opinion on the FBI’s internal controls as a whole, we include this statement solely for the FBI to consider in managing its CALEA program.