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Payments to Vendors by United States Attorneys' Offices

Report No. 04-07
December 2003
Office of the Inspector General


Statement on Compliance with Laws and Regulations

As required by Government Auditing Standards, we tested selected transactions and records at six USAOs and the EOUSA to obtain reasonable assurance about the USAs' compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations. Compliance with laws and regulations applicable to vendor payments is the responsibility of the USAOs' management.

An audit includes examining, on a test basis, evidence about compliance with laws and regulations. The specific regulations for which we conducted tests are contained in the relevant portions of the following guidance set out by the Treasury Department, the Comptroller General, and the Office of Management and Budget.

  • The U.S. Treasury Manual prescribes regulations to protect the government from fraud and loss, to take steps to discover fraud and attempted fraud involving expenditures, and to determine ways to prevent and detect fraud. (Authorized by 31 U.S.C. 321, "General Authority of the Secretary.")
  • The Comptroller General's Standards for Internal Control in the Federal Government contains the standards for establishing and maintaining systems of internal control for federal agencies. (Authorized by 31 U.S.C. 3511, "Prescribing Accounting Requirements and Developing Accounting Systems.")
  • Office of Management and Budget Circular A-123, Management Accountability and Control (Revised), provides guidelines for improving accountability and establishing management controls. (Authorized by 31 U.S.C. 3512, "Executive Agency Accounting and Other Financial Management Reports and Plans.")

Our tests indicated that, for the transactions tested, the USAOs generally complied with the provisions of applicable laws and regulations. With respect to those transactions not tested, nothing came to our attention otherwise that caused us to believe that the USAOs were not in compliance with the applicable laws.