In planning and performing our audit of INS Airport Inspection Facilities, we considered the INS's management controls for the purpose of determining our auditing procedures. This evaluation was not made for the purpose of providing assurance on the INS's management controls as a whole.

Internal control standards published by the General Accounting Office (GAO) provide that agencies should have management controls to ensure they evaluate risks, communicate information to those who need it in a timely manner, and promptly resolve the results of audits.

We evaluated the INS's actions to assess risks associated with airport inspection facilities, ensure needed improvements were communicated to those responsible for taking corrective actions, and implement our prior audit recommendations.

As discussed in the Finding and Recommendations section of this report, we found the INS had not reviewed its facilities to assess the risks of escapes, abscondings, assaults, injuries, and smuggling of aliens and contraband into the U.S. Further, the INS had not communicated deficiencies in design and construction to persons responsible for taking corrective actions, nor had it implemented the prior audit recommendations.

Because we are not expressing an opinion of the INS's management controls as a whole, this statement is intended solely for the information and use of the INS in managing airport inspection facilities and security practices. This restriction is not intended to limit the distribution of this report, which is a matter of public record.