Treasury Inspector General for Tax Administration
Office of Audit
INDEPENDENT ATTESTATION REVIEW OF THE
INTERNAL REVENUE SERVICE’S FISCAL YEAR 2012 ANNUAL
ACCOUNTING OF DRUG CONTROL FUNDS AND RELATED PERFORMANCE
Issued on January 25, 2013
Highlights of Report Number: 2013-10-019 to the Internal Revenue Service Chief Financial Officer and Chief, Criminal Investigation.
IMPACT ON TAXPAYERS
TIGTA reviewed the assertions in the IRS’s Office of National Drug Control Policy (ONDCP) Detailed Accounting Submission and Performance Summary Report for Fiscal Year 2012. IRS management is responsible for preparing the report.
Based on our review, nothing came to our attention that caused us to believe that the assertions in the Detailed Accounting Submission and Performance Summary Report are not fairly presented in all material respects in accordance with ONDCP-established criteria. Complete and reliable financial and performance information is critical to the IRS’s ability to accurately report on the results of its operations to both internal and external stakeholders, including taxpayers.
WHY TIGTA DID THE AUDIT
This review was conducted as required by the ONDCP and the ONDCP Circular: Drug Control Accounting, dated May 1, 2007. The National Drug Control Program agencies are required to submit to the Director of the ONDCP, not later than February 1 of each year, a detailed accounting of all funds expended (the ONDCP Circular requires amounts obligated) during the previous fiscal year. Agencies also need to identify and document performance measure(s) that justify the results associated with these expenditures.
The Chief Financial Officer, or another accountable senior level executive, of each agency for which a Detailed Accounting Submission is required, shall provide a Performance Summary Report to the Director of the ONDCP. Further, the Circular requires that each report be provided to the agency’s Inspector General for the purpose of expressing a conclusion about the reliability of each assertion made in the report prior to its submission.
WHAT TIGTA FOUND
Based on our review, nothing came to our attention that caused us to believe that the assertions in the Detailed Accounting Submission and Performance Summary Report are not fairly presented in all material respects in accordance with ONDCP-established criteria.
WHAT TIGTA RECOMMENDED
TIGTA made no recommendations as a result of the work performed during this review. However, key IRS officials reviewed this report prior to its issuance and agreed with the facts and conclusions presented.
READ THE FULL REPORT
To view the report, including the scope, methodology, and full IRS response, go to:
E-mail Address: TIGTACommunications@tigta.treas.gov
Phone Number: 202-622-6500