The audit covered Calendar Year 1994. In complying with Government auditing standards, we obtained an understanding of management controls relevant to this audit.
Management is responsible for establishing effective controls.
Controls over compliance with laws and regulations include policies and procedures that management has implemented to reasonably ensure that resource use is consistent with laws and regulations. The FOIA, as amended in 1976, provides the basic authority and procedures for the public to obtain documents from the executive branch of the federal government. When a requester has not received the agency's decision within these time limits, the requester may seek legal action through a federal district court. In order to determine compliance with the Act we reviewed the overall structure in place to implement the Act and the current indexes identifying available information. Additionally, we reviewed the adequacy of administrative procedures in place to process requests and the reliability and accuracy of statistics reported in the annual report to Congress and the FEC Annual Report for CY 1994.