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Independent Auditor’s Report on the FY 2017 DoD Performance Summary Report for the Funds Obligated for National Drug Control Program Activities

DODIG-2018-066

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The Circular outlines four performance-related components of the information that the Office of the Deputy Assistant Secretary of Defense, Counternarcotic & Global Threats (DASD[CN&GT]) must include in its Report. The components are:

  • performance measures,

  • prior-year performance targets and results,

  • current year performance targets, and

  • quality of performance data.

The Circular also requires the DASD (CN&GT) to make four assertions about the information presented in the Report. The assertions are:

  • an appropriate performance reporting system,

  • reasonable explanations for not meeting performance targets,

  • a consistent and reliable methodology for performance targets, and

  • adequate performance measures for all significant drug activities.

The DASD (CN&GT) compiles and transmits the Report. We reviewed the Report in accordance with attestation standards established by the American Institute of Certified Public Accountants and in compliance with generally accepted government auditing standards.

Those standards require that we plan and perform the review to obtain limited assurance about whether any material modifications should be made to the Report to ensure compliance with the Circular. We performed a review-level attestation, which is substantially less in scope than an examination done to express an opinion on the subject matter. Accordingly, we do not express an opinion. We believe that our review provided a reasonable basis for our conclusions.