Independent Auditor's Report on the FY 2007 Performance Summary Report for DoD National Drug Control Program Activities

Public Law 105-277 is also known as The Office of National Drug Control Policy Reauthorization Act (the Act). The Act requires that DoD annually submit a description of its performance measurement system for National Drug Control activities to the Director of the Office of National Drug Control Policy. The Office of National Drug Control Policy Circular Drug Control Accounting (the Accounting Policy Circular), May 1, 2007, provides the policies and procedures that DoD must use to report its performance-related information for National Drug Control activities. The Performance Summary Report and the accompanying Inspector General authentication are due to the Office of National Drug Control Policy by February 1 of each year. The Deputy Assistant Secretary of Defense (Counternarcotics, Counterproliferation, and Global Threats) (DASD[CN/CP/GT]) was responsible for the FY 2007 DoD Performance Summary Report. We conducted our review 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 were engaged to perform a review-level attestation, which is substantially narrower in scope than an examination done to express an opinion on the subject matter. Accordingly, we do not express an opinion. In July 2007, we met with officials from the Office of National Drug Control Policy and DASD (CN/CP/GT) to discuss the new performance data reporting requirements established in the Accounting Policy Circular. Because of the restriction on the scope of our review imposed by DASD (CN/CP/GT), our work was not sufficient to enable us to conclude whether the FY 2007 DoD Performance Summary Report was presented, in all material respects, in conformity with the Accounting Policy Circular. We have reservations about performing future review engagements until the DASD (CN/CP/GT) can present the complete report in a timely manner and without caveats.