Controls Over Funds Used by the Air Force and National Guard Bureau for the National Drug Control Program

Abstract

DoD personnel working in the counterdrug program should read this report. It discusses the internal controls over counterdrug funds managed by the Air Force and National Guard Bureau. The Office of the Deputy Assistant Secretary of Defense for Counternarcotics, Counterproliferation, and Global Threats receives funds annually for the National Drug Control Program. These funds are reprogrammed to the Services and Defense Agencies for use in the counterdrug mission. DoD reported $969.6 million in obligations related to the counterdrug program for FY 2006. This amount included $ 153.1 million of obligations reported by the Air Force and $262.3 million of obligations reported by the National Guard Bureau. Results. The Air Force and National Guard Bureau have not corrected previously identified material management control weaknesses involving the tracking and reporting of counterdrug finds. Specifically, the Air Force and National Guard were unable to provide detailed transaction data to support $279 million of the $415.4 million counterdrug obligations reported to the Deputy Assistant Secretary of Defense for Counternarcotics, Counterproliferation, and Global Threats for FY 2006. As a result, a sufficient audit trail did not exist to validate the reported obligations. The Deputy Assistant Secretary of the Air Force for Budget and the Chief of the National Guard Bureau should establish formal procedures for compiling a detailed universe of transactions that supports the counterdrug obligation amounts annually reported to the Deputy Assistant Secretary of Defense for Counternarcotics, Counterprolileration, and Global Threats.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Mar 07, 2008
Accession Number
ADA478310

Entities

People

  • Amy J. Frontz
  • Anthony C. Hans
  • Brian L. Henry
  • Catherine Bird
  • Ellen Kleiman-redden
  • James C. Darrough
  • Kevin C. Currier
  • Patricia A. Marsh
  • Paul J. Granetto

Organizations

  • Office of the Inspector General, U.S. Department of Defense

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Active Duty
  • Air Force
  • Air Force Facilities
  • Air National Guard
  • Business Administration
  • Computers
  • Congress
  • Department Of Defense
  • Financial Management
  • Governments
  • Human Resources
  • Laptop Computers
  • Management Personnel
  • National Guard
  • Navy
  • United States
  • Warfare

Readers

  • Child and Adolescent Substance Abuse Science in Autism Spectrum Disorders.
  • Defense Financial Management and Audit.
  • Strategic Security Studies