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Immigration and Naturalization Service Expenditures Charged to the Organized Crime Drug Enforcement Task Forces Program for Fiscal Years 1997 - 2002

Report No. 04-03
November 2003
Office of the Inspector General

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Compliance with Laws and Regulations

Compliance with laws and regulations applicable to the EO and the INS is the responsibility of management. As part of obtaining reasonable assurance about whether the costs incurred by the INS and billed to the EO were for OCDETF related purposes, we reviewed INS's compliance with certain provisions of the EO's, The Organized Crime Drug Enforcement Task Force Program Guidelines, November 1997 and the EO's Reimbursable Agreements with the INS. However, the objective of our audit was not to provide an opinion on overall compliance with such provisions and, accordingly, we do not express such an opinion.

The results of our tests of INS's compliance with the provisions of laws and regulations described in the preceding paragraph disclosed the following instances of non-compliance that we believe are required to be reported under Government Auditing Standards:

  • During fiscal years 1999 through 2002, the INS billed the EO for salary and related benefit costs of INS OCDETF dedicated agents who reported non-OCDETF investigation time on their monthly investigation time reports.
  • For fiscal years 1997 through 2001, the INS billed the EO for obligations incurred instead of obligations expended as required by the annual reimbursable agreements with the INS.
  • For fiscal years 1997 through 2002, we were unable to determine if certain salary, benefit, and other direct costs selected for testing were for OCDETF related purposes because documentation was not supplied or did not provide sufficient evidence that obligations were incurred for an OCDETF related purpose.

All significant facts pertaining to the matters referred to above and recommended remedial actions are included in the Audit Results section of this report.

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This report is intended solely for the information and use of the Office of the Inspector General, the Assistant Attorney General for Administration, and the Executive Office for the Organized Crime and Drug Enforcement Task Forces. This report is not intended to be and should not be used by anyone other than these specified parties.