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Report | Jan. 31, 2023

Independent Auditor’s Report on the FY 2022 DoD Detailed Accounting Reports (DODIG-2023-048)


Public Law 105-277, title VII, “Office of National Drug Control Policy Reauthorization Act of 1998,” October 21, 1998, requires National Drug Control Program agencies to submit detailed accounting each year to the Director of the Office of National Drug Control Policy (ONDCP). The detailed accounting reports all funds expended by the agencies for National Drug Control Program activities during the previous fiscal year. The Act also requires each agency Inspector General to authenticate the detailed accounting before it is submitted to the ONDCP Director (section 1704[d], title 21, United States Code).

We reviewed the FY 2022 DoD detailed accounting reports and the related assertions within those reports. DoD management is responsible for its assertions. Our responsibility is to express a conclusion on the DoD detailed accounting reports based on our review.

The ONDCP National Drug Control Budget, “FY 2023 Funding Highlights,” March 2022, identified that the DoD has three agencies that have Federal drug control spending: the Defense Health Program (DHP), Deputy Assistant Secretary of Defense (Counternarcotics and Stabilization Policy) (DASD[CNSP]) Drug Interdiction and Counterdrug Activities, and the Defense Security Cooperation Agency (DSCA).

Based on our review, we are not aware of any material modifications that should be made to the detailed accounting reports for the DHP or the DASD(CNSP) in order from them to be in accordance with the ONDCP Circular, “National Drug Control Program Agency Compliance Reviews,” September 9, 2021 (the Circular).  The DSCA was unable to provide a timely FY 2022 detailed accounting submission for DSCA obligations to the DoD OIG for authentication. During our review, the DSCA provided some information related to our data request for the announced project. However, the information provided did not meet the requirements of a detailed accounting submission as outlined by the Circular. Specifically, the DSCA Chief Financial Officer did not provide the DoD OIG the FY 2022 detailed accounting submission.

Except for the matters at DSCA described in the preceding paragraph, we are not aware of any material modifications that should be made to the DoD detailed accounting reports, for them to be in accordance with the Circular.