Oversight of Intergovernmental Agreements by the United States
Marshals Service and the Office of the Federal Detention Trustee

Audit Report 07-26
March 2007
Office of the Inspector General

Statement on Compliance with Laws and Regulations

This audit assessed USMS and OFDT’s monitoring and oversight process for IGAS. In connection with the audit, as required by Government Auditing Standards, we reviewed management processes and records to obtain reasonable assurance concerning the USMS’s and OFDT’s compliance with laws and regulations that, if not complied with, in our judgment, could have a material effect on USMS and OFDT operations. Compliance with laws and regulations applicable to the monitoring and oversight of IGAs is the responsibility of USMS and OFDT’s management.

Our audit included examining evidence about laws and regulations. Specifically, we conducted our review against relevant portions of the OMB A-87. Our audit identified areas where the USMS and OFDT were not in compliance with OMB A-87.

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