As required by the Government Auditing Standards, we tested OJP’s processes, controls, and records to obtain reasonable assurance that OJP complied with laws and regulations that, if not complied with, could have a material effect on OJP’s ability to effectively manage its human trafficking related cooperative agreements and grants. Compliance with laws and regulations applicable to OJP’s reporting of such statistics is the responsibility of OJP management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations. The specific laws and regulations we reviewed included the relevant portions of:

• Trafficking Victims Protection Act of 2000, Pub. L. No. 106-368 (2000);
  
  
• Trafficking Victims Protection Reauthorization Act of 2003, Pub. L. No. 108-193 (2003);
  
  
• Trafficking Victims Protection Reauthorization Act of 2005, Pub. L. No. 109-164 (2006); and
  
  
• OJP Financial Guide.

Except for instances of non-compliance identified in the Findings and Recommendations section of this report, OJP complied with the laws and regulations cited above. With respect to those activities not tested, nothing came to our attention that caused us to believe that OJP was not in compliance with the laws and regulations cited above.