Summary

In our opinion, the quality assurance program related to the Office of Inspector General and the internal audit activity, as designed and implemented during the review period July 2005 through June 2006, provided reasonable assurance of conformance to Generally Accepted Government Auditing Standards.  However, the internal audit activity can improve its quality control system by ensuring that working papers document the timely completion of supervisory reviews.

The Director's response is included at the end of this report as Appendix A.