The audit was conducted in accordance with the generally accepted government auditing standards. As required by the standards, we reviewed management processes and records to obtain reasonable assurance that the FBI’s compliance with laws and regulations that could have a material effect on FBI operations. Compliance with laws and regulations applicable to the FBI’s efforts to address terrorist threats is the responsibility of the FBI’s management.

Our audit included examining, on a test basis, the FBI’s compliance with certain laws and regulations. The specific laws and regulations against which we conducted our tests are contained in:

• 18 U.S.C. § 2331;
• 28 U.S.C. § 0.85;
• The Attorney General’s Guidelines on General Crimes, Racketeering Enterprise and Terrorism Enterprise Investigations; and
• The Attorney General’s Guidelines for FBI National Security Investigations.

Our audit did not identify any areas where the FBI was not in compliance with the laws and regulations referred to above. With respect to those transactions 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.