We have performed a congressionally mandated audit of the State Criminal Alien Assistance Program (SCAAP). The audit generally covered FYs 2004 and 2005, included a review of selected activities, and was conducted in accordance with the Government Auditing Standards.

In connection with this audit, and as required by the standards, we reviewed the laws and regulations relating to SCAAP, including:

• 8 U.S.C. § 1231(i) (1996), which authorized SCAAP;

• 8 U.S.C. § 1373 (1996), which relates to open communication between local law enforcement and ICE on immigration matters; and

• 8 U.S.C. § 1357(g) (1996), which authorizes the training of local law enforcement agents in immigration enforcement.

Our audit did not disclose any non-compliance on the part of BJA or ICE with provisions of the applicable laws and regulations.

In planning and performing our audit of the SCAAP payment program, we considered the internal control structure of BJA to the extent necessary for the purpose of determining our procedures. Because the scope of our audit was defined by congressional mandate, we did not evaluate BJA’s overall internal control structure. Through interviews with officials from OJP, BJA, and ICE, we gained an understanding of the process of applying for, vetting, and awarding SCAAP payments. Our review did not identify any material internal control weaknesses.