Independent Accountant's Report to Apply Agreed-Upon Procedures Property, Plant, and Equipment and Related Accumulated Depreciation as of September 30, 2007

Consistent with the partnership between the Office of Inspector General (OIG) and the United States Capitol Police (USCP or the Department) to improve financial management and reporting at the Department and in preparation of the fiscal year 2008 financial statement audit, OIG contracted with Cotton and Company to conduct agreed-upon procedures solely to assist in evaluating the recorded book value of property, plant, and equipment (PP&E) accounts, and related accumulated depreciation as of September 30, 2007.