Department of Justice Purchase Card Expenditures Related to Hurricane Recovery Efforts

Audit Report 06-36
September 2006
Office of the Inspector General

Statement on Compliance with Laws and Regulations

We audited hurricane relief purchase card transactions in eight DOJ components.13 The audit covered the period from August 2005 to December 2005. The audit was conducted in accordance with the generally accepted Government Auditing Standards.

Compliance with laws and regulations is the responsibility of the individual components. In connection with the audit and as required by the Standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the components’ compliance with laws, regulations, and Office of Management and Budget (OMB) criteria that, if not complied with, could have a material effect on program operations.

Our audit included examining, on a test basis, evidence about laws, regulations, and OMB Circulars. The specific laws and regulations for which we conducted tests are contained in the relevant portions of:

  • OMB Circular A-123

  • Federal Acquisition Regulation, Part 13 – Simplified Acquisition Procedures

We also reviewed the following laws and regulations, and purchase card related documentation and procedural manuals applicable to the components’ administration of the hurricane relief purchase card transactions:

  • September 8, 2005 Memorandum, DOJ Procurement Guidance Document 05-05 - Increased Thresholds for Procurements in Support of Hurricane Katrina Relief and Recovery Efforts

  • October 3, 2005 Executive Office of the President Memorandum – Limitation on Use of Special Micro-purchase Threshold Authority for Hurricane Katrina Rescue and Relief Operations.

  • Justice Management Division’s Purchase Card Program for Simplified Acquisitions Manual.

  • Component purchase card procedures and manuals

  • GSA Purchase card On-line Training

  • FBI Purchase card training.

Except for the instances of noncompliance identified in the Audit Results section of this report, the hurricane relief purchase card transactions were in compliance with the laws and regulations referred to above.

  1. The eight components were the: United States Marshals Service (USMS), Federal Bureau of Prisons (BOP), Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), Federal Bureau of Investigation (FBI), Drug Enforcement Administration (DEA), Executive Office for United States Attorneys (EOUSA), Community Relations Service (CRS), and Office of Justice Programs (OJP).

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