Controls Over Funds Used by the Air Force and National Guard Bureau for the National Drug Control Program

DoD personnel working in the counterdrug program should read this report. It discusses the internal controls over counterdrug funds managed by the Air Force and National Guard Bureau. The Office of the Deputy Assistant Secretary of Defense for Counternarcotics, Counterproliferation, and Global Threats receives funds annually for the National Drug Control Program. These funds are reprogrammed to the Services and Defense Agencies for use in the counterdrug mission. DoD reported 969.6 million in obligations related to the counterdrug program for FY 2006. This amount included 153.1 million of obligations reported by the Air Force and 262.3 million of obligations reported by the National Guard Bureau. Results. The Air Force and National Guard Bureau have not corrected previously identified material management control weaknesses involving the tracking and reporting of counterdrug finds. Specifically, the Air Force and National Guard were unable to provide detailed transaction data to support 279 million of the 415.4 million counterdrug obligations reported to the Deputy Assistant Secretary of Defense for Counternarcotics, Counterproliferation, and Global Threats for FY 2006. As a result, a sufficient audit trail did not exist to validate the reported obligations. The Deputy Assistant Secretary of the Air Force for Budget and the Chief of the National Guard Bureau should establish formal procedures for compiling a detailed universe of transactions that supports the counterdrug obligation amounts annually reported to the Deputy Assistant Secretary of Defense for Counternarcotics, Counterprolileration, and Global Threats.