Independent Review of VA’s Fiscal Year 2010 Performance Summary Report to the Office of National Drug Control Policy

We reviewed the Department of Veterans Affairs’ (VA) Fiscal Year (FY) 2010 Performance Summary Report to the Director, Office of National Drug Control Policy (ONDCP), pursuant to ONDCP Circular: Drug Control Accounting (Circular), dated May 1, 2007. We performed this review to determine whether VA has a system to capture performance information accurately and if that system was properly applied to generate the performance data reported in the Performance Summary Report. We reviewed whether VA offered a reasonable explanation for failing to meet a performance target and for any recommendations concerning plans and schedules for meeting future targets or for revising or eliminating performance targets. We also reviewed whether the methodology described in the Performance Summary Report and used to establish performance targets for the current year is reasonable given past performance and available resources. Finally, we reviewed whether VA has established at least one acceptable performance measure for each Drug Control Decision Unit, as defined by the Circular, for which a significant amount of obligations were incurred. Our review was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants, and the applicable standards contained in Government Auditing Standards, issued by the Comptroller General of the United States. Accordingly, we do not express such an opinion. Based upon our review and the criteria of the Circular, nothing came to our attention that caused us to believe that VA is not accurately and properly capturing and reporting performance data reported in the Performance Summary Report in all material respects. VA concurred with our report without further comments.