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 2
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)