Independent Attestation Review: Health Resources and 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 Health Resources and Services Administration (HRSA) 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).
Our review identified that HRSA incorrectly asserted that its reported drug obligations were only actual obligations. This resulted in a deviation from the ONDCP Compliance Reviews Circular. Based on our review, except for this matter, we are not aware of any other material modifications that should be made to HRSA's Detailed Accounting Report and Performance Summary Report for fiscal year 2020 and HRSA's Budget Formulation Compliance Report for fiscal year 2022 for them to be in accordance with the ONDCP Compliance Reviews Circular.
Filed under: Health Resources and Services Administration