oversight

Independent Attestation Review: U.S. Department of Housing and Urban Development, Office of Special Needs Assistance Continuum of Care, Regarding Drug Control Accounting for Fiscal Year 2015

Published by the Department of Housing and Urban Development, Office of Inspector General on 2016-02-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

  I’ll”
   * * OFFICE ,,, *
                                           I.S. DEI’ARI MIM OF
  INSPECTOR GENERAL
                                HOUSING AND URBAN I)FVFLOPMENT
                                      (WFICIL OF INSPECFOR GENERAL.

       ,\/
                                              February 1, 2016
                                                                         MEMORANDUM NO:
                                                                              201 6-FO-080 1


Memorandum
TO:              Joseph Hungate, Deputy Chief Financial Officer, F, CPD
                 Meredith DeFraites, Budget Analyst, Office of National Drug Control Policy


                  1:’e 4
FROM:            Thomas R. McEnly
                 Director, Financial Audits Division, GAF

SUBJECT:         Independent Attestation Review: U.S. Department of Housing and Urban
                 Development, Office of Special Needs Assistance Continuum of Care, Regarding
                 Drug Control Accounting for Fiscal Year 2015

                                Independent Accountant’s Report

This report provides the results of our independent attestation review of the U.S. Department of
Housing and Urban Development (HUD), Office of Special Needs Assistance Continuum of
Care, regarding drug control accounting and associated management assertions for fiscal year
2015 as outlined below.

In accordance with Office of National Drug Control Policy (ONDCP) requirements, HUD made
the flllowing assertions:

   •   HUD reported drug spending in accordance with the methodology approved by ONDCP,

   •   HUD’s drug methodology used to calculate prior-year budgetary resources by function
       was approved by ONDCP in accordance with the criteria in section 6b(2) of the ONDCP
       circular,

   •   The drug methodology that HUD disclosed in its report was the actual methodology used
       to generate the required table,

   •   HUD’s methodology to establish performance targets is reasonable and consistently
       applied,

   •   HUD reported data in accordance with ONDCP requirements, and
        HLDs report reflected the data output generated by a methodology approved by
        ONDCP.

Each National Drug Control Program agency must submit to the Director of ONDCP, not later
than February 1 of each year, a detailed accounting of all funds spent by the agency for National
Drug Control Program activities during the previous fiscal year (2 1 U.S.C. (United States Code)
 I 704(d)(A)). In addition, the accounting must he “authenticated by the Inspector General for
each agency prior to submission to the Director.” The accounting and related assertions are the
responsibility of HUD’s management and were prepared by HUD personnel as specified in the
ONDCP Circular: Accounting of Drug Control Funding and Performance Summary, dated
January 18, 2013.

As required by Federal statute (21 U.S.C. 1704(d)(A)), we reviewed HUD’s Report on Drug
Control Accounting, including its written assertions. We conducted our attestation review in
accordance with attestation standards established by the American Institute of Certified Public
Accountants and the standards applicable to attestation engagements contained in Government
Auditing Standards, issued by the Comptroller General of the United States. A review is
substantially less in scope than an examination, the objective of which is to express an opinion
on management’s assertions contained in its report. Accordingly, we do not express such an
Opinion.

We performed review procedures on HUD’s assertions and the accompanying table. In general,
we limited our review procedures to inquiries and analytical procedures appropriate for the
attestation review.

Based upon our review, nothing came to our attention that caused us to believe that
management’s assertions, referred to above and included in the accompanying submission of this
report, are not fairly stated in all material respects, based on the criteria set fi)rth in the ONDCP
circular: Accounting of Drug Control Funding and Performance Summary.

While this report is an unrestricted public document, the information it contains is intended
solely for the use of’ FIUD, ONDCP, and Congress. It is not intended to he used by anyone other
than the speci tied parties.

Thank you for the cooperation and participation of’ HUD personnel in completing the attestation.
If yOU have any questions or comments to he discussed, please contact me at (202) 402-8216.

cc:
Ni ta N igam, Assistant Chief Financial Officer for Accounting, F B
Sarah Lyherg, Assistant Chief Financial Officer for Budget, FO




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