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 accompanying 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. The financial statements are the responsibility of OJP's management. Our responsibility is to express an opinion on the financial statements based on our audit.

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 the Office of Management and Budget (OMB) Bulletin No. 01-02, Audit Requirements for Federal Financial Statements. Those standards and OBM Bulletin No. 01-02 require that we plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures relating to the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of OJP, as of September 30, 2000, and its net costs, changes in net position, budgetary resources, and reconciliation of net costs to budgetary obligations, for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

The information in the Management's Discussion and Analysis and Required Supplementary Information sections is not a required part of the financial statements, but is supplementary information required by the Federal Accounting Standards Advisory Board or OMB Bulletin No. 97-01, Form and Content of Agency Financial Statements, as amended. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of this information. However, we were unable to assess control risk relevant to OJP's intra-governmental transactions and balances with non-Department of Justice trading partners, as required by OMB Bulletin No. 01-02, because OJP did not perform all of the reconciliations with its Federal trading partners, as required by the January 7, 2000 technical amendments to OMB Bulletin 97-01. Further, we did not audit the information in the Management's Discussion and Analysis and Required Supplementary Information sections, and, accordingly, we express no opinion on it.

In accordance with Government Auditing Standards, we have also issued reports dated January 5, 2001, on our considerations of OJP's internal contro1 over financial reporting and its compliance with certain provisions of laws and regulations. Those reports are an integral part of an audit performed in accordance with Government Auditing Standards, and should be read in conjunction with this report in considering the results of our audit.