Inspector General Review of the National Highway Traffic Safety Administration’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 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 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 provided Drug Control Obligation Summary and Performance Summary reports, dated December 20, 2019. However, NHTSA found significant errors that netted to $245,000 in the obligations amount it reported, and we found a missing assertion in the Performance Summary report. On January 23, 2020, NHTSA addressed these errors and omissions and provided corrected reports.
Other than the matters discussed above, that were subsequently corrected, we are not aware of any material modifications that should be made to NHTSA’s fiscal year 2019 Drug Control Obligation Summary and Performance Summary reports in order for them to be in compliance with the Circular.