Independent Review of VA’s Fiscal Year 2018 Detailed Accounting Submission to the Office of National Drug Control Policy

The Executive Office of the President’s Office of National Drug Control Policy, Accounting of Drug Control Funding and Performance Summary circular, requires federal agencies to submit an annual detailed accounting of their funds and activities related to the National Drug Control Program. The circular also requires Inspectors General to evaluate the reliability of assertions made in the agency’s report. The VA Office of Inspector General (OIG) reviewed VA management’s assertions concerning its drug methodology, application of methodology, reprogrammings or transfers, and fund control notices. A previous OIG report, Audit of VA’s Financial Statements for Fiscal Years 2018 and 2017, identified five material weaknesses that repeated from previous years’ reporting. CliftonLarsenAllen LLC identified two additional significant deficiencies while providing an unmodified opinion on VA’s Fiscal Year 2018 consolidated financial statements. Beyond the identified issues, the OIG believes that the assertions in the submission of this report are fairly stated in all material respects, based on the attestation review and the criteria set forth in the circular. The OIG is not expressing any opinion on the assertions in the submission because it conducted an attestation review, which does not require a concluding opinion. This report is one of two OIG publications that examine VA’s reporting requirements to ONDCP