Independent Auditor's Report on the DoD FY 2008 Detailed Accounting Report of the Funds Obligated for National Drug Control Program Activities
Abstract
Public Law 105-277 is known also as "The Office of National Drug Control Policy Reauthorization Act" (the Act). The Act requires that DoD annually submit a detailed report (the Report) to the Director of the Office of National Drug Control Policy accounting for all funds DoD expended for National Drug Control Program activities during the previous fiscal year. The Public Law was reauthorized by Public Law l 09- 469 in December 2006. The Act requires that the Inspector General of the Department of Defense authenticate the Report prior to its submission to the Director. Office of National Drug Control Policy Circular "Drug Control Accounting," (the Accounting Policy Circular) May 1, 2007, provides the policies and procedures DoD must use to prepare the Report and authenticate the DoD funds expended on National Drug Control Program activities. The Accounting Policy Circular specifies that the Report must contain a table of prior year drug control obligations, listed by functional area, and include five assertions relating to the obligation data presented in the table. The Deputy Assistant Secretary of Defense (Counter narcotics, Counterproliferation, and Global Threats) [DASD (CN/CP/GT)] was responsible for the detailed accounting of funds obligated and expended by DoD for the National Drug Control Program for FY 2008. We have reviewed the DASD (CN/CP/GT) detailed accounting in accordance with the attestation standards established by the American Institute of Certified Public Accountants and in compliance with generally accepted government auditing standards. We performed a review-level attestation, which is substantially less in scope than an examination done to express an opinion on the subject matter. Accordingly, we do not express an opinion. We reviewed six DoD reprogramming actions that allocated $1,314.8 million among the Military Departments, National Guard, and Defense agencies.
Document Details
- Document Type
- Technical Report
- Publication Date
- Feb 10, 2009
- Accession Number
- ADA596263
Entities
Organizations
- Office of the Inspector General, U.S. Department of Defense