Independent Auditor's Report on the DOD FY 2009 Detailed Accounting Report of the Funds Obligated for National Drug Control Program Activities
Abstract
We reviewed three DOD reprogramming actions that allocated $1,397.2 million among the Military Departments, National Guard, and Defense agencies. We reviewed the year end obligation report and determined that DASD (CN & GT) allocated the funds to appropriations and project codes intended for the DOD Counterdrug program. The DOD Office of Inspector General previously identified a material management control weakness related to the DOD Components' accounting for Counterdrug funds. In response to our identification of this weakness, DASD (CN & GT) issued a policy memorandum on August 25, 2005, requiring detailed transaction support for all Counterdrug obligations. As part of our review attestation for FY 2009, we determined whether the DOD Components that received Counterdrug funding from DASD (CN & GT) had implemented procedures to support reported obligations with detailed transaction listings. We were able to obtain the majority of detailed transactions for the Military Component obligations. Based on our review, except for the DASD (CN & GT) use of percentages to calculate the obligations presented by functional area, nothing came to our attention during the review that caused us to believe the detailed accounting of funds obligated by DOD on the National Drug Control Program of FY 2009 is not presented, in all material respects, in conformity with the Accounting Policy Circular.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 01, 2010
- Accession Number
- ADA514598
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense