Independent Attestation Review: Substance Abuse and Mental Health Services Administration Fiscal Year 2023 Detailed Accounting Report and Budget Formulation Compliance Report for National Drug Control Activities 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, 2023. We also reviewed the Budget Formulation Compliance Report, which includes budget formulation information for the fiscal year ending September 30, 2025, 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 September 9, 2021 (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 for fiscal year 2023 and SAMHSA's Budget Formulation Compliance Report for fiscal year 2025 and management's assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

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