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

DODIG-2018-065

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Public Law 105-277, title VII, “Office of National Drug Control Policy Reauthorization Act of 1998” (the Act), October 21, 1998, requires the DoD to submit a detailed report (the Report) each year to the Director, Office of National Drug Control Policy (ONDCP). The Report accounts for all funds the DoD expended for National Drug Control Program activities during the previous fiscal year. The Office of the Deputy Assistant Secretary of Defense for Counternarcotics and Global Threats (DASD [CN&GT]) compiles and transmits the Report. The Act also requires the DoD Office of Inspector General to authenticate the Report before it is submitted to the ONDCP Director (section 1704[d], title 21, United States Code).

The ONDCP Circular, “Accounting of Drug Control Funding and Performance Summary,” January 18, 2013, (the Circular) provides the policies and procedures the DoD must use to prepare the Report and authenticate the DoD funds expended on National Drug Control Program activities. The Circular specifies that the Report must contain a table of prior-year drug-control obligations, listed by functional area, and must include assertions relating to the obligation data presented in the table. The assertions are:

  • use of actual obligations from accounting systems of record,

  • reasonable and accurate drug methodology to calculate obligations by functional area,

  • disclosure of actual drug methodology used,

  • association with a financial plan, and

  • compliance with Fund Control Notices issued by the ONDCP Director.

We performed this review-level attestation 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. A review-level attestation 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.