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. For this reason, the National Highway Traffic Safety Administration (NHTSA) submitted alternative Drug Control Obligation Summary and the Performance Summary reports. We reviewed the 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 $11,013,185 in total obligations. When we traced those obligations to the Department of Transportation’s accounting system and underlying contracts, we found no exceptions. The performance target in NHTSA’s Performance Summary report for fiscal year 2018 was to complete testing of oral fluid drug screening devices by determining the sensitivity, specificity, and false positive and false negative rates for each device tested. NHTSA indicated that it met its performance target.
Based on our review, we are not aware of any material modifications that should be made to NHTSA’s fiscal year 2018 Drug Control Obligation Summary and Performance Summary reports in order for them to be in accordance with the Circular.