Management Controls Over National Drug Control Program Funds Managed Through the DOD Central Transfer Account
Abstract
Our audit objective was to evaluate management controls over the obligation of DoD National Drug Control Program funds managed and reprogrammed through the Central Transfer Account to determine whether the controls ensured that the funds were obligated for the purpose intended by Congress. Management controls over the National Drug Control Program funds received by DoD and managed through the Central Transfer Account were reasonable. However, the manual process used to prepare the DoD annual report to the Office of National Drug Control Policy on funds obligated was not linked to the official accounting records. In addition, all of the DoD official accounting systems used by the activities reviewed are not in compliance with applicable Federal and DoD requirements. As a result, the Inspector General, DoD, could not attest to the accuracy of the annual report as required by Public Law 105-277. See the Finding section for details.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 09, 2000
- Accession Number
- ADA378458
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense