The Bureau of Alcohol, Tobacco, Firearms and Explosives’
National Integrated Ballistic Information Network Program
Audit Report 05-30
June 2005
Office of the Inspector General
We audited the Bureau of Alcohol, Tobacco, Firearms and Explosives’ (ATF) administration of the National Integrated Ballistic Information Network (NIBIN) program. The audit covered the period from July 1999 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 NIBIN Program Management Office. In connection with the audit and as required by the Standards, we reviewed procedures, activities, and records to obtain reasonable assurance about the Program Management Office’s compliance with laws, regulations, and the Office of Management and Budget (OMB) Circulars that, if not complied with, could have a material effect on program operations. 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:
We also reviewed the following laws, regulations, and NIBIN-related documentation and procedural manuals applicable to the ATF’s administration of the NIBIN program:
Except for instances of noncompliance identified in the Findings and Recommendations section of this report, the NIBIN Program Management Office was in compliance with the laws and regulations referred to above. |