Office of Justice Programs National Law Enforcement and Corrections Technology Centers

Audit Report 07-22
March 2007
Office of the Inspector General

Appendix I
Objective, Scope, and Methodology


The objective of the audit was to ensure that awardees are using funds in accordance with the award requirements and other applicable regulations.

Scope and Methodology

We conducted the audit in accordance with the Government Auditing Standards and included the tests and procedures necessary to accomplish our objective. Our review period was from, but not limited to, October 1, 2003, to September 30, 2005.

The scope of the audit encompassed NLECTC program activity for fiscal years 2004 and 2005. We conducted fieldwork at: (1) OJP Headquarters in Washington, D.C.; (2) NLECTC-National in Rockville, Maryland; (3) NLECTC-Northeast in Rome, New York; (4) NLECTC-Northwest in Anchorage, Alaska, and Alexandria, Virginia; (5) NLECTC-Rocky Mountain in Denver, Colorado; (6) NLECTC-Southeast in North Charleston, South Carolina; (7) NLECTC-West in El Segundo, California; (8) the Border Research Technology Center in San Diego, California; (9) the Office of Law Enforcement Standards in Gaithersburg, Maryland; and (10) the Rural Law Enforcement Technology Center in Hazard, Kentucky, and Richmond, Kentucky.

To accomplish our audit objective we:

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