Independent Attestation Review: National Institutes of Health Fiscal Year 2020 Detailed Accounting Report, Performance Summary Report for National Drug Control Activities, Budget Formulation Compliance Report, and Accompanying Required Assertions
This report provides the results of our review of the attached National Institutes of Health (NIH) Office of National Drug Control Policy (ONDCP) Detailed Accounting Reports, which include the tables of Drug Control Obligations, related disclosures, and management's assertions for the fiscal year ended September 30, 2020, submitted by NIH's National Institute on Drug Abuse (NIDA) and National Institute on Alcohol Abuse and Alcoholism (NIAAA), respectively. We also reviewed the Performance Summary Report, which includes management's assertions and related performance information for the fiscal year ended September 30, 2020, submitted by NIH for NIDA and NIAAA, collectively. Lastly, we reviewed the Budget Formulation Compliance Reports, which include budget formulation information for the fiscal year ending September 30, 2022 , and the Chief Financial Officer's or accountable senior executive's assertions relating to the budget formulation information.
NIH management is responsible for, and submitted, the Detailed Accounting Report, Performance Summary Report, and Budget Formulation Compliance Report, which were prepared in accordance with the ONDCP Circular National Drug Control Program Agency Compliance Reviews, dated October 22, 2019 (ONDCP Circular).
We performed this review as required by 21 U.S.C. section 1704(d)(1) and as authorized by 21 U.S.C. section 1703(d)(7) and in compliance with the ONDCP Circular.
Based on our review, we are not aware of any material modifications that should be made to NIH's Detailed Accounting Reports and Performance Summary Report for fiscal year 2020 and NIH's Budget Formulation Compliance Reports for fiscal year 2022 for them to be in accordance with the ONDCP Circular.
Filed under: National Institutes of Health
Filed under: Centers for Medicare and Medicaid Services