Payments to Vendors by United States Attorneys' Offices
Report No. 04-07
Office of the Inspector General
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.
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.