Management Controls Over the FY 2000 National Drug Control Program Funds Managed Through the DOD Central Transfer Account
Abstract
Introduction. This audit was performed to support the attestation review of the annual DoD Drug Control Obligation Report required by the Office of National Drug Control Policy Reauthorization Act of 1998 (Public Law 105-277). Under the Act, Congress reauthorized the Office of National Drug Control Policy for 5 years and increased its authority and responsibilities. We performed a review on the FY 1999 DoD counterdrug program (see Appendix A, Prior Coverage). The audit work performed on the DoD FY 1999 counterdrug budget did not identify any significant problems with management controls over the obligation of funds. Therefore, the scope of our FY 2000 review was more limited than the audit previously performed. Section 705 of the Act requires Federal agencies involved in the National Drug Control Program to submit to the Director, Office of National Drug Control Policy, no later than February 1 of each year a detailed accounting of funds expended during the previous fiscal year. The Act further states that the reports will be authenticated by the Inspector General of the respective Federal agency.
Document Details
- Document Type
- Technical Report
- Publication Date
- May 10, 2001
- Accession Number
- ADA390266
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense