Independent Review of VA's FY 2014 Detailed Accounting Submission to the Office of National Drug Control Policy

We reviewed VA’s Fiscal Year 2014 Detailed Accounting Submission to the Director, Office of National Drug Control Policy (ONDCP), pursuant to ONDCP Circular: Accounting of Drug Control Funding and Performance Summary, concerning its drug methodology, reprogrammings and transfers, as well as its fund control notices. We conducted our review in accordance with attestation standards established by the American Institute of Certified Public Accountants, and the applicable standards contained in Government Auditing Standards. An attestation review is substantially less in scope than an examination. The objective of an examination is the expression of an opinion on the assertions in the Submission. Accordingly, we do not express such an opinion. Based upon our review, except for the effects, if any, of the material weakness discussed in Audit of VA’s Financial Statements for Fiscal Years 2014 and 2013 (Report No. 14 01504-32, dated November 12, 2014), nothing came to our attention that caused us to believe that management’s assertions, were not fairly stated in all material respects; based on the criteria set forth in the ONDCP circular. The Department concurred with our report without further comments.