In planning and performing the audit of IWN, the OIG considered the internal controls of the Office of DOJ Chief Information Officer, the Joint Program Office, and the Wireless Management Office for the purpose of determining our auditing procedures. The OIG did not make the evaluation for the purpose of providing assurance on the internal control structure of the Office of the Chief Information Officer, the Joint Program Office, or the Wireless Management Office as a whole; however, there are certain matters considered reportable conditions under generally accepted government auditing standards.

Reportable conditions involve matters coming to the attention of the OIG relating to significant deficiencies in the design or operations of the internal control structure. If present, these conditions could adversely affect the ability of the DOJ Chief Information Officer as the DOJ representative on the IWN Executive Board to develop, implement, and manage the operation of a joint wireless communication system, the ability of the Joint Program Office to implement IWN within established cost and time parameters, and the ability of the Wireless Management Office to oversee and direct the development of wireless communications. We identified the following reportable conditions with respect to the IWN project. These issues are discussed in detail in the body of the report.

• The Joint Program Office did not have an effective method to monitor and report the cost of Joint Program Office projects. As a result, critical information necessary to reach informed decisions is not available to IWN decision-makers.

• There is not adequate documentation of actions and decisions taken by the IWN Executive Board, the Joint Program Office, or the Wireless Communications Board. As a result, there is not an objective basis for evaluating the performance of these organizations. In addition, the inadequate documentation of proceedings related to the IWN program proceedings has fostered doubts regarding program decisions that relate directly to agent and officer safety.