February 17, 2021
Required by the Office of National Drug Control Policy Circular National Drug Control Program Agency Compliance Reviews
Inspector General’s Review of the Federal Aviation Administration’s Fiscal Year 2020 National Drug Control Program Activities
What We Looked At
Under the Office of National Drug Control Policy (ONDCP) Circular, National Drug Control Program Agency Compliance Reviews, when drug-related obligations total less than $50 million and a full compliance with the Circular would constitute an unreasonable reporting burden, agencies may submit alternative reports. The Federal Aviation Administration (FAA) submitted alternative Budget Formulation Compliance, Detailed Accounting, and Performance Summary reports. We reviewed the reports and related management assertions to determine the reliability of those assertions in compliance with the Circular. We conducted our review in accordance with generally accepted Government auditing standards for attestation engagements. We limited our review to inquiries and analytical procedures appropriate for an attestation review according to the Circular’s criteria.
What We Found
We were not able to validate the budget amounts in FAA’s Budget Formulation Compliance Report because FAA did not provide sufficient supporting documentation to allow a review. As a result, we were not able to conclude that the funding levels in the budget submission provided by the budget decision units to FAA were without alteration or adjustment.
We were not able to verify the reasonableness of FAA’s reported Air Traffic Organization (ATO) obligations because FAA did not provide documentation to support the obligations. We also noted that the estimation method FAA used to determine its ATO obligations included a baseline full-time equivalent level last updated in 2003.
Because FAA did not provide a signed assertions letter with its Performance Summary Report, as required, we were unable to perform procedures related to performance assertions. Based on our review of FAA’s fiscal year 2020 Budget Formulation Compliance, Detailed Accounting, and Performance Summary reports, we were not able to conclude on the reliability of FAA’s management assertions.