The Circular outlines four performance-related components of the information that the DoD must include in the 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 DoD to make four assertions about the information presented in the Report. The assertions are:
- an appropriate performance reporting system is applied,
- reasonable explanations for not meeting performance targets,
- a consistently and reasonably applied methodology to establish performance targets, and
- the existence of adequate performance measures for all significant drug control activities.
The Circular requires the DoD to establish at least one acceptable performance measure for each Drug Control Budget Decision Unit, as defined in the ONDCP National Drug Control Budget, “FY 2018 Funding Highlights,” May 2017. The National Drug Control Budget identifies the Defense Health Program; Drug Interdiction and Counterdrug Activities, Overseas Contingency Operations (OCO); Counternarcotics Operations Tempo (OPTEMPO), and the Defense Security Cooperation Agency (DSCA) as Budget Decision Units.
We reviewed the Report in accordance with attestation standards established by the American Institute of Certified Public Accountants and in accordance 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.
This report is a result of Project No. D2019-D000FT-0038.000.