We reviewed the Forest Service’s Performance Summary for fiscal year 2020 to be submitted to the Office of National Drug Control Policy (ONDCP) to determine whether the alternative report met the criteria established in the ONDCP Circular.
The Office of Inspector General (OIG) received the Forest Service’s Performance Summary for fiscal year 2020, copy attached, to be submitted to the Office of National Drug Control Policy (ONDCP), as required under ONDCP Circular: National Drug Control Program Agency Compliance Reviews, dated October 22, 2019 (hereinafter referred to as the “circular”).
Section 10 of the circular specifies when drug-related obligations total less than $50 million and a detailed accounting would be an unreasonable burden, agencies may submit alternative reports. For this reason, the Forest Service submitted an alternative report on Budget Formulation Compliance, Detailed Accounting, and Performance Summary. According to ONDCP guidance, an OIG attestation is not required for an alternative report. For fiscal year 2020 reporting period, OIG was not required and did not conduct an attestation review of the Forest Service’s report on National Drug Control Program activities. Accordingly, we do not express a conclusion on the reliability of the assertions made in this report.
We reviewed the Forest Service’s Performance Summary for fiscal year 2020 to be submitted to ONDCP to determine whether the alternative report met the criteria established in the circular. In addition, we reviewed the Forest Service’s processes and internal controls for budget formulation, accounting, and performance measures to gain an understanding of the methodology used for drug control funding obligations. The Forest Service’s Performance Summary identified $13 million in budget authority related to drug control obligations in fiscal year 2020. The Forest Service met the criteria for alternative reporting; however, we identified that the Forest Service’s Performance Summary did not include the table of prior-year drug control obligations by decision unit and drug control function, and the assertion on application of drug methodology used to calculate obligations of prior year budgetary resources.