Independent Review of VA’s FY 2017 Detailed Accounting Submission to the Office of National Drug Control Policy

As required by the Office of National Drug Control Policy (ONDCP) Circular, Accounting of Drug Control Funding and Performance Summary, dated January 18, 2013, the OIG reviewed VA’s FY 2017 Detailed Accounting Submission to the ONDCP. The OIG reviewed VA’s management’s assertions concerning VA’s drug control methodology, application of the methodology, reprogrammings or transfers, and fund control notices. With the exception of the effects, if any, of material weaknesses or significant deficiencies that the OIG previously identified in the Audit of VA’s Financial Statements for Fiscal Years 2017 and 2016, the OIG’s review did not identify anything that caused reviewers to believe management’s assertions included in VA’s submission were not fairly stated in all material respects consistent with the criteria set forth in the circular. This report is one of two OIG products that examine VA’s reporting requirements to ONDCP.