Independent Auditor's Report on the DoD FY 2011 Detailed Accounting Report of the Funds Obligated for National Drug Control Program Activities

Abstract

The Counternarcotics Central Transfer Account (CTA) was established in PBD 678 in November 1989. Under the CTA, funds are appropriated by Congress to a single budget line, not to the Services baselines. The CT A accounts for all counternarcotics resources for the Department of Defense with the exception of OPTEMPO and Active Duty MILPERS. Funds are reprogrammed from the CT A to the Services and Defense Agencies in the year of execution. The CT A allows for greater execution flexibility in the counternarcotics program with the ability to realign resources to address changes in requirements. The CT A is essential to respond effectively to the dynamic nature of the drug threat. The Office of National Drug Control Policy (ONDCP) reports within the National Drug Control Strategy the amount of funds appropriated to the counternarcotics CT A. The actual obligations for the counternarcotics program for a particular fiscal year differ from the amount released to the CT A since some of the DoD counternarcotics effort is executed with multi-year funding. The reprogramming process begins with reprogramming documents (DD1415-3 and DDI 105) prepared by the Office of the Deputy Assistant Secretary of Defense for Counternarcotics & Global Threats and forwarded to DoD Comptroller. Funds are reprogrammed to the applicable appropriation/budget activity at the Service/Defense Agency by project (e.g., Navy's Fleet Support, Tethered Aerostat System, ROTHR). The internal reprogramming (IR) action requires no congressional notification/approval.

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Document Details

Document Type
Technical Report
Publication Date
Jan 30, 2012
Accession Number
ADA557580

Entities

Organizations

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

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  • Human Systems

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  • Abstracts
  • Accounting
  • Active Duty
  • Air Force
  • Air National Guard
  • Army Budgets
  • Auditing
  • Budgets
  • Business Administration
  • Department Of Defense
  • Finance
  • Governments
  • Information Operations
  • Information Systems
  • National Guard
  • Standards
  • United States

Readers

  • Child and Adolescent Substance Abuse Science in Autism Spectrum Disorders.
  • Defense Financial Management and Audit.
  • Public Financial Management and Budgeting