Independent Attestation Review: Substance Abuse and Mental Health Services Administration 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 Substance Abuse and Mental Health Services Administration (SAMHSA) Office of National Drug Control Policy (ONDCP) Detailed Accounting Report, which includes the table of Drug Control Obligations, related disclosures, and management's assertions for the fiscal year ended September 30, 2020. We also reviewed the Performance Summary Report, which includes management's assertions and related performance information for the fiscal year ended September 30, 2020. Lastly, we reviewed the Budget Formulation Compliance Report, which includes 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.
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 National Drug Control Program Agency Compliance Reviews, dated October 22, 2019 (ONDCP Compliance Reviews Circular).
Based on our review, we are not aware of any material modifications that should be made to SAMHSA's Detailed Accounting Report and Performance Summary Report for fiscal year 2020 and SAMHSA's Budget Formulation Compliance Report for fiscal year 2022 for them to be in accordance with the ONDCP Compliance Review Circular.