Inspector General Review of FAA's Fiscal Year 2019 Drug Control Funds and Performance Summary Reporting
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. For this reason, the Federal Aviation Administration (FAA) 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 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 $20,516,000 of obligations from two of FAA’s drug control decision units. When we traced those obligations, we found no material exceptions. FAA’s performance targets for fiscal year 2019 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 of a conviction or notification by law enforcement, 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 2019 Drug Control Obligation Summary and Performance Summary reports in order for them to be in accordance with the Circular.