We conducted our audit of the INS’s administration of the Premium Processing program in accordance with government auditing standards.

As required by the standards, we tested selected transactions and records to obtain reasonable assurance about the INS’s compliance with laws and regulations that, if not complied with, we believe could have a material effect on operations.  Compliance with laws and regulations applicable to the Premium Processing program is the responsibility of the INS management.

An audit includes examining, on a test basis, evidence about laws and regulations.  The specific requirements for which we conducted tests are contained in the United States Code, Title 8, §1356, concerning the collection of fees.

Except for the issues discussed in the Findings and Recommendations section in this report, nothing came to our attention that causes us to believe that the INS management was not in compliance with the section of the United States Code cited above.