As required by the Government Auditing Standards, we reviewed records and other documents pertaining to the key indicators to obtain reasonable assurance that JMD and each of the 17 components included in our audit complied with applicable laws and regulations that, if not complied with, could have a material effect on the DOJ’s PAR. Compliance with laws and regulations applicable to the key indicators is the responsibility of each component’s management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations. At the time of this audit, the pertinent legislation and the applicable regulations were:

• 31 U.S.C. § 1115 (1993)

• 31 U.S.C. § 3516 (2000)

• Office of Management and Budget Circular A-11, Section 230, Preparing and Submitting the Performance Portion of the Performance and Accountability Report

• Office of Management and Budget Circular A-136, Revised, Financial Reporting Requirements

• Department of Justice Financial Statement Requirements and Preparation Guide, August 2006

Except for the issues discussed in the Findings and Recommendations section of this report, nothing came to our attention that caused us to believe that the components in this audit were not in compliance with the laws and regulations related to the key indicators included in this audit.