Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

The Financial Crisis Inquiry Report, published by the U.S. Government and the Financial Crisis Inquiry Commission in early 2011, is the official government report on the United States financial collapse and the review of major financial institutions that bankrupted and failed, or would have without help from the government. The commission and the report were implemented after Congress passed an act in 2009 to review and prevent fraudulent activity. The report details, among other things, the periods before, during, and after the crisis, what led up to it, and analyses of subprime mortgage lending, credit expansion and banking policies, the collapse of companies like Fannie Mae and Freddie Mac, and the federal bailouts of Lehman and AIG. It also discusses the aftermath of the fallout and our current state. This report should be of interest to anyone concerned about the financial situation in the U.S. and around the world.THE FINANCIAL CRISIS INQUIRY COMMISSION is an independent, bi-partisan, government-appointed panel of 10 people that was created to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." It was established as part of the Fraud Enforcement and Recovery Act of 2009. The commission consisted of private citizens with expertise in economics and finance, banking, housing, market regulation, and consumer protection. They examined and reported on "the collapse of major financial institutions that failed or would have failed if not for exceptional assistance from the government."News Dissector DANNY SCHECHTER is a journalist, blogger and filmmaker. He has been reporting on economic crises since the 1980's when he was with ABC News. His film In Debt We Trust warned of the economic meltdown in 2006. He has since written three books on the subject including Plunder: Investigating Our Economic Calamity (Cosimo Books, 2008), and The Crime Of Our Time: Why Wall Street Is Not Too Big to Jail (Disinfo Books, 2011), a companion to his latest film Plunder The Crime Of Our Time. He can be reached online at www.newsdissector.com.

This report responds to your request that we review the Department of Justice's (Justice) fiscal year 2000 performance report and fiscal year 2002 performance plan required by the Government Performance and Results Act of 1993 (GPRA) to assess agencies progress in achieving selected key outcomes that you identified as important mission areas for the agencies. 1 These are the same outcomes we addressed in our June 2000 report 2 on Justice s fiscal year 1999 performance report and fiscal year 2001 performance plan to provide a baseline by which to measure agencies performance from year to year. These selected key outcomes are less drug- and gang-related violence; reduced availability and/or use of illegal drugs; timely, consistent, fair, and high-quality services provided by the Immigration and Naturalization Service (INS); and U.S. borders secure from illegal immigration. As agreed, using the selected key outcomes for Justice as a framework, we (1) assessed the progress Justice has made in achieving these outcomes and the strategies the agency has in place to achieve them and (2) compared Justice s fiscal year 2000 performance report and fiscal year 2002 performance plan with the agency s prior year performance report and plan for these outcomes. Additionally, we agreed to analyze how Justice addressed the major management challenges, including the government wide high-risk areas of strategic human capital management and information security, that we and its Office of the Inspector General (OIG) identified. Appendix I provides detailed information on how Justice.