In planning and performing our audit of the Workforce Analysis Model, we considered INS's management controls for the purpose of determining our auditing procedures. The design and implementation of the management controls, applicable to WAM, was the responsibility of INS management.

There are certain matters we consider to be reportable conditions under generally accepted government auditing standards. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the controls that, in our judgment, could adversely affect INS's ability to effectively manage the WAM operation. We found a control deficiency in the following area:

• The WAM contractor, as programmer and operator of WAM, controlled the design of the model, the editing of the input data submitted by the ports, and the generation and processing of output data submitted to Headquarters Inspections. Thus, INS is totally dependent on the contractor to operate the model.

This statement is intended solely for the information and use of INS management. This restriction is not intended to limit the distribution of this report, which is a matter of public record.