Audit of the Department of Justice, Office of the Federal Detention Trustee

Audit Report No. 05-04
December 2004
Office of the Inspector General

Statement on Internal Controls

In planning and performing our audit of the OFDT, we considered its control structure for the purpose of determining our audit procedures. This evaluation was not made for the purpose of providing assurance on its internal control structure as a whole. However, we noted certain matters involving internal controls that we considered to be reportable conditions under the Government Auditing Standards.

Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operations of the internal control structure that, in our judgment, could adversely affect OFDT's ability to effectively oversee federal detention in non-federal facilities. We identified weaknesses in: 1) the defining of the OFDT's role and functions, 2) strategic planning, 3) staffing/hiring, and 4) the forecasting of detention bed space needs and the related impact on budget execution. These issues are discussed in the Findings and Recommendations section of the report.

Because we are not expressing an opinion on OFDT's internal control structure as a whole, this statement is intended for the information and use of OFDT management. This restriction is not intended to limit the distribution of this report.