As required by the Government Auditing Standards, we tested the Department’s processes, controls, and records to obtain reasonable assurance that the Department complied with laws and regulations that, if not complied with, could have a material effect on the Department’s ability to accurately report terrorism-related statistics. Compliance with laws and regulations applicable to the Department’s reporting of such statistics is the responsibility of Department management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations. The specific laws and regulations we reviewed included the relevant portions of:

• Office of Management and Budget Circular A-123, Management Accountability and Control; and

• United States Attorneys’ Manual.

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