Performance Audit of USCP Controls Over Proximity Cards

The United States Capitol Police (USCP) Office of Inspector General (OIG) contracted with the independent public accounting firm Cotton & Company LLP (Cotton) to conduct a performance audit of USCP prox cards. The objectives of the performance audit were to determine (1) the effectiveness of USCP's internal control over prox cards to ensure accountability of those sensitive items, and (2) whether USCP complied with applicable policies and procedures as well as applicable laws and regulations.  Cotton was to follow up, if applicable, on the status of previous recommendations the OIG for the U.S. House of Representatives (House OIG) made. Our scope included controls, processes, and operations related to USCP controlled security objects for fiscal year (FY) 2014.