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Independent Attestation Review: Substance Abuse and Mental Health Services Administration Assertions Concerning Drug Control Accounting for Fiscal Year 2012

Issued on  | Posted on  | Report number: A-03-13-00351

Report Materials

We performed an attestation review of the Substance Abuse and Mental Health Services Administration (SAMHSA) fiscal year (FY) 2012 assertions concerning drug control accounting and accompanying Table of Prior Year Drug Control Obligations: FY 2012 (Table). SAMHSA reported obligations totaling $2.6 billion.

We conducted this review as required by Federal statute (21 U.S.C. § 1704(d)(A)). The Office of National Drug Control Policy's (ONDCP) Circular, Drug Control Accounting, dated May 1, 2007, requires that each year National Drug Control Program agencies submit to the Director of ONDCP an accounting of all funds expended by the agency for National Drug Control Program activities during the previous FY. The Circular provides the requirements for the report, including requirements for the agencies' assertions to its accuracy.

Based on our review, nothing came to our attention that caused us to believe that SAMHSA's assertions and accompanying Table were not fairly stated, in all material respects, based on the Circular.