The Federal Witness Security Program
Criminal Division (redacted version)

Report No. 02-05
January 2002
Office of the Inspector General

STATEMENT ON MANAGEMENT CONTROLS

In planning and performing our audit of the CRM's management of the Program, we considered the CRM's management controls for the purpose of determining our auditing procedures. This evaluation was not made for the purpose of providing assurance on the management control structure as a whole; however, we noted certain matters that 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 management control structure that, in our judgment, could adversely affect the CRM's ability to effectively manage the Program. During our audit, we found the following management control deficiencies.

• The CRM significantly overstated the reported number of defendants against whom protected witnesses testified or cooperated, along with the resulting number of indictments and convictions.

Because we are not expressing an opinion on the CRM's management control structure as a whole, this statement is intended solely for the information and use of the CRM in managing the Program.