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Series: Mandatory Review of HHS Agencies' Annual Accounting of National Drug Control Program Funds

Announced on  | Last Modified on  | Series Number: SRS-A-26-009
Status
Completed
Agency
Centers for Disease Control and Prevention, Food and Drug Administration, National Institutes of Health

OBJECTIVE

The Office of National Drug Control Policy circular: National Drug Control Program Agency Compliance Reviews requires agencies expending funds on National Drug Control Program activities to submit an accounting of such funds made during the previous fiscal year (21 U.S.C. § 1704). The policy also requires that an agency submit with its annual accounting an authentication provided by the agency's OIG that expresses a conclusion on the reliability of the agency's assertions. The circular states that if in an agency's prior year drug-related obligations were less than $50 million, the agency would not be subject to these authentication requirements. We will review how HHS agencies complied with this circular and will submit the authentication with respect to the HHS agencies' annual accounting, beginning with FY 2020, once every three years.

There are 3 projects in this series.

COMPLETED PROJECTS IN THIS SERIES (3)

OAS-26-03-023

Project OAS-26-03-023 • Completed on February 24, 2026

OAS-26-03-024

Project OAS-26-03-024 • Completed on February 24, 2026

OAS-26-03-025

Project OAS-26-03-025 • Completed on February 24, 2026

TIMELINE

  • December 19, 2025
    Series Number SRS-A-26-009 Assigned
  • December 19, 2025
    Projects Announced

    OAS-26-03-023 - OAS-26-03-023

  • OAS-26-03-024 - OAS-26-03-024

  • OAS-26-03-025 - OAS-26-03-025

  • February 24, 2026
    Project Complete - OAS-26-03-023

    OAS-26-03-023 complete. Report Published

  • February 24, 2026
    Project Complete - OAS-26-03-024

    OAS-26-03-024 complete. Report Published

  • February 24, 2026
    Project Complete - OAS-26-03-025

    OAS-26-03-025 complete. Report Published

  • February 24, 2026
    Series Complete

    Mandatory Review of HHS Agencies' Annual Accounting of National Drug Control Program Funds complete.

3 REPORT PUBLISHED

Centers for Disease Control and Prevention Fiscal Year 2025 Detailed Accounting Submission and Fiscal Year 2027 Budget Formulation Compliance Report for National Drug Control Activities, and the Accompanying Required Assertions (OAS-26-03-023)

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 CDC’s Detailed Accounting Report for fiscal year 2025 and CDC’s Budget Formulation Compliance Report for fiscal year 2027 and management’s assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

No recommendations were issued as a part of this report.

Food and Drug Administration Fiscal Year 2025 Detailed Accounting Submission and Fiscal Year 2027 Budget Formulation Compliance Report for National Drug Control Activities, and the Accompanying Required Assertions (OAS-26-03-024)

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 FDA’s Detailed Accounting Report for fiscal year 2025 and FDA’s Budget Formulation Compliance Report for fiscal year 2027 and management’s assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

Recommendations are updated each month and may not immediately be available for recently completed projects.

National Institutes of Health Fiscal Year 2025 Detailed Accounting Submission and Fiscal Year 2027 Budget Formulation Compliance Report for National Drug Control Activities, and the Accompanying Required Assertions (OAS-26-03-025)

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 NIDA and NIAAA’s Detailed Accounting Reports for fiscal year 2025 and NIDA and NIAAA’s Budget Formulation Compliance Reports for fiscal year 2027 and management’s assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

Recommendations are updated each month and may not immediately be available for recently completed projects.
Work Plan Type
Office of Audit Services
HHS Agencies
National Institutes of Health Food and Drug Administration Centers for Disease Control and Prevention
Issue Areas
Departmental Operational Issues Financial Stewardship
Target Groups
-
Financial Groups
Other Funding