Audit Reports

-A A +A

Inspector General Review of NHTSA’s Fiscal Year 2017 Drug Control Funds and Performance Summary Reporting

Required by the Office of National Drug Control Policy Circular, Accounting of Drug Control Funding and Performance Summary
Project ID: 
What We Looked At
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 National Highway Traffic Safety Administration (NHTSA) submitted alternative reports. We reviewed NHTSA’s reports 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 NHTSA’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
NHTSA’s Drug Control Obligation Summary report identified $3,342,927.88 in total obligations. We traced those obligations to the Department of Transportation’s accounting system and underlying contracts. We found no exceptions. NHTSA’s fiscal year 2017 performance measure was designed to assess NHTSA’s progress in trying to increase the standardization of toxicology testing in post-mortem and Driving Under the Influence of Drugs (DUID) cases. During the year, NHTSA completed the study of current toxicology practices in post-mortem and DUID cases, measured progress in gaining compliance with recommended practices issued in 2013, and revised the recommended practices through a consultative process. Based on our review, we are not aware of any material modifications that should be made to NHTSA’s fiscal year 2017 Drug Control Obligation Summary and Performance Summary reports in order for them to be in accordance with ONDCP’s Circular.