Department of Justice Drug Demand Reduction Activities

Report No. 03-12
February 2003
Office of the Inspector General


APPENDIX I

STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS

As required by Government Auditing Standards, we audited the drug demand reduction activities of the BOP, COPS Office, DEA, and OJP in order to obtain reasonable assurance that each component complied with laws and regulations, that, if not complied with, in our judgment could have a material effect on the administration of its drug demand reduction activities. Compliance with laws and regulations applicable to the drug demand reduction activities is the responsibility of the BOP, COPS Office, DEA, and OJP management. An audit includes examining, on a test basis, evidence about compliance with laws and regulations. At the time of our audit, the pertinent legislation and the applicable regulations are:

The Office of National Drug Control Policy Reauthorization Act of 1988 (Public Law 105-277, dated October 21, 1998); Codified in 21 U.S.C. § 1701 - 1712

This law provides the authority for the ONDCP's oversight on the National Drug Control Program. Specifically, the drug-related financial information contained in this report was covered under:

  • ONDCP Circular: Budget Instructions and Certification Procedures, dated May 5, 1999,28 provides instructions for components when preparing drug control budgets submitted to the ONDCP for review, certification, and inclusion in the consolidated National Drug Control Budget.
  • ONDCP Circular: Annual Accounting of Drug Control Funds, dated December 17, 1999,29 provides the policies and procedures to be used by components in conducting a detailed accounting and authentication of all funds expended on National Drug Control Programs activities.

Government Performance Results Act of 1993 (Public Law 103-62)

This Act requires agencies to develop strategic plans that identify long range strategic goals and objectives; annual plans that set forth corresponding annual goals and indicators of performance; and annual reports that describe the actual levels of performance.

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As stated in Finding I of this report, the methodologies used to estimate drug demand reduction obligations might not accurately reflect the DOJ's drug demand reduction activities. However, the financial-related information was prepared in accordance with the December 1999 Accounting Circular,30 based upon methodologies established in conjunction with the ONDCP. Therefore, in our judgment, the BOP, COPS Office, DEA, and OJP complied with all applicable legislation.


Footnotes

  1. This circular was replaced by ONDCP Circular: Budget Formulation, dated May 30, 2002; and ONDCP Circular: Budget Execution, dated May 30, 2002; however, the revised circulars did not affect any the historical drug demand reduction financial related information included in this report.
  2. This circular was replaced by ONDCP Circular: Drug Control Accounting, dated May 30, 2002; however, the revised circular did not affect any the historical drug demand reduction financial related information included in this report.
  3. The December 1999 Accounting Circular was revised effective May 30, 2002. The revised circular contains provisions that would eliminate most of the estimates used previously to report drug demand reduction obligations. Generally, only those programs that are entirely related to drug demand reduction are required to report financial information; thus, eliminating the use of estimate