In planning and performing this audit of DOJ conference expenditures, we considered the internal controls of DOJ and its various components, including the FBI, DEA, OJP, COPS, and JMD. We used our understanding of these controls to determine proper audit procedures.
Although the audit was not performed for the purpose of providing assurance on the internal control structure of each component, this audit notes certain matters we consider to be reportable conditions under the Government Auditing Standards. Reportable conditions involve matters that came to our attention during our review that relate to component conference sponsors incurring and reporting conference expenditures and components reviewing employee travel vouchers. In our judgment, reported issues could adversely affect the ability of DOJ conference sponsors and employees to use appropriated funds efficiently and effectively.
Because we are not expressing an opinion on DOJ or DOJ component internal controls over conference expenditures as a whole, this statement is intended solely for the information and use of DOJ and its components in planning and paying for conferences and paying for employees to attend conferences. This restriction is not intended to limit the distribution of this report which is a matter of public record.