Office of Justice Programs
Fiscal Year 2000

Report No. 01-22
August 2001
Office of the Inspector General

    2001 M Street, N.W.
    Washington, D.C. 20036

Assistant Attorney General
Office of Justice Programs

Office of the Inspector General
U.S. Department of Justice:

We have audited the balance sheet of the Department of Justice, Office of Justice Programs (OJP) as of September 30, 2000, and the related statements of net cost, changes in net position, budgetary resources, and financing, for the year then ended, and have issued our report thereon dated January 5, 2001. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 01-02, Audit Requirements for Federal Financial Statements.

The management of OJP is responsible for complying with laws and regulations applicable to the agency. As part of obtaining reasonable assurance about whether OJP's financial statements are free of material misstatement, we performed tests of OJP's compliance with certain provisions of laws and regulations, noncompliance with which could have a direct and material effect on the determination of the financial statement amounts, and certain provisions of other laws and regulations specified in OMB Bulletin No. 01-02, including certain requirements referred to in the Federal Financial Management Improvement Act (FFMIA) of 1996. We limited our tests of compliance to the provisions described in the preceding sentence, and we did not test compliance with all laws and regulations applicable to OJP. However, providing an opinion on compliance with laws and regulations was not an objective of our audit, and, accordingly, we do not express such an opinion.

The results of our tests of compliance with the laws and regulations described in the preceding paragraph of this report, exclusive of FFMIA, disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards or OMB Bulletin No. 01-02.

Under OMB Bulletin No. 01-02 and FFMIA, we are required to perform tests of compliance with FFMIA section 803(a) requirements, which indicate whether the agency's financial management systems substantially comply with (1) Federal financial management systems requirements, (2) applicable Federal accounting standards, and (3) the United States Government Standard General Ledger at the transaction level.

The results of our tests disclosed one instance, described below, where OJP's financial management systems did not substantially comply with the United States Government Standard General Ledger at the transaction level.

As noted in the Independent Auditor's Report on Internal Control, OJP does not post certain transactions of its Crime Victims Fund in accordance with the U.S. Standard General Ledger at the transaction level. Additional details are included in Exhibit I of that report.

The results of our tests disclosed no instances in which OJP's financial management systems did not substantially comply with Federal financial management system requirements or Federal accounting standards.

This report is intended solely for the information and use of the Department of Justice management, Office of the Inspector General; OMB; and Congress, and is not intended to be and should not be used by anyone other than these specified parties.