Under the Office of National Drug Control Policy (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary (Circular), when drug-related obligations total less than $50 million and a detailed accounting would be an unreasonable burden, agencies may submit alternative reports. Because its drug-related obligations for fiscal year 2017 totaled less than $50 million, the Federal Aviation Administration’s (FAA) submitted an alternative report that consolidated both the Drug Control Obligation Summary and the Performance Summary report. We reviewed FAA’s report and related management assertions to determine the reliability of those assertions in compliance with the Circular in all material respects. We conducted our review in accordance with generally accepted Government auditing standards for attestation engagements. Specifically, we reviewed selected accounting internal controls to determine whether drug control funds were properly identified in the accounting system. In addition, we reviewed FAA’s internal controls for performance measures to gain an understanding of how the measures were developed. We limited our review processes to inquiries and analytical procedures appropriate for an attestation review according to the Circular’s criteria.
What We Found
FAA’s Drug Control Obligation Summary identified $18,191,340 of obligations from two of FAA’s drug control decision units. We traced those obligations to the Department of Transportation’s accounting system. We found no exceptions. FAA’s performance targets for fiscal year 2017 were to: initiate regulatory investigations on 95 percent of all airmen involved in the sale or distribution of illegal drugs within 30 days of knowledge, notification by law enforcement, or a conviction; ensure the aviation industry conducts random drug and alcohol testing of safety sensitive employees with results not exceeding 1 percent positives for drugs and 0.5 percent positives for alcohol; and conduct 1,205 drug and alcohol inspections of the aviation industry to ensure compliance with Federal regulations. FAA indicated that it met its performance targets. Based on our review, we are not aware of any material modifications that should be made to FAA’s fiscal year 2017 Drug Control Obligation Summary and Performance Summary report in order for it to be in accordance with ONDCP’s Circular.