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Office of Debt Collection Managementís Implementation
of the Collection Litigation Automated Support System

Report No. 01-15
July 3, 2001
Office of the Inspector General


STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

We have audited the DCMís implementation of the CLASS debt management system. The audit period covered from the award of the contract in May 1998 through November 2000, and included a review of selected activities and transactions. The audit was conducted in accordance with generally accepted Government Auditing Standards.

In connection with the audit and as required by the standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the DCMís compliance with laws, regulations, and Office of Management and Budget (OMB) Circulars that, if not complied with, we believe could have a material effect on program operations. Compliance with laws, regulations, and the contract applicable to CLASS is the responsibility of DCMís management.

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

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