The United States Marshals Serviceís Cooperative Agreement Program

Audit Report 05-28
June 2005
Office of the Inspector General


Statement on Compliance with Laws and Regulations


We audited the USMSís management of the CAP. The audit period covered October 2000 to February 2005. The audit was conducted in accordance with the generally accepted Government Auditing Standards.

Compliance with laws and regulations is the responsibility of the USMS. In connection with the audit and as required by the Standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the USMSís compliance with laws and regulations that, if not complied with, we believe could have a material effect on program operations.

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

  • Department of Justice Appropriations Act, 2001;

  • Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2002;

  • Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2003;

  • Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2004; and

  • Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 2005.

We also reviewed the following guidelines related to the CAP program:

  • FY 2004 Performance and Accountability Report, and

  • The USMS CAP Training Manual

Except for instances of non-compliance identified in the Finding and Recommendations section of this report, the USMS was in compliance with the laws and regulations referred to above. With respect to those transactions not tested, nothing came to our attention that caused us to believe that the USMS was not in compliance with the referenced laws and regulations above.



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