Department of Justice Drug Demand Reduction Activities
Report No. 03-12
Office of the Inspector General
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:
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.