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DEPARTMENT OF EDUCATION

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DETAILED ACCOUNTING OF

FISCAL YEAR 2005 DRUG CONTROL FUNDS

IN SUPPORT OF THE

*NATIONAL DRUG CONTROL STRATEGY*

**AS REQUIRED BY SECTION 1704(d) OF**

**TITLE 21 UNITED STATES CODE**

JANUARY 25, 2006

DEPARTMENT OF EDUCATION

DETAILED ACCOUNTING OF FISCAL YEAR 2005 DRUG CONTROL FUNDS

[TABLE OF CONTENTS]{.underline}

Transmittal Letter 1

Table of Prior Year Drug Control Obligations 2

Program Descriptions 2

State Grants 2

National Programs 2

Disclosures 3

Drug Methodology 3

Obligations by Drug Control Function 3

Obligations by Budget Decision Unit 3

Methodology Modifications 3

Material Weaknesses or Other Findings 4

Reprogrammings or Transfers 4

Other Disclosures 4

Assertions 4

Obligations by Decision Unit 4

Drug Methodology 5

Data 5

Other Estimation Methods 5

Financial Systems 5

Application of Drug Methodology 5

Reprogrammings or Transfers 5

Fund Control Notices 5

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TABLE OF PRIOR YEAR DRUG CONTROL OBLIGATIONS

> Fiscal Year 2005 Obligations
>
> [(in \$ millions)]{.underline}

# Drug Resources by Function

Prevention \$[591.794]{.underline}

Total 591.794

# Drug Resources by Decision Unit

Safe and Drug-Free Schools and Communities Program

SDFSC State Grants 438.675 ^     ^

SDFSC National Programs [153.119]{.underline}

Total 591.794

\_\_\_\_\_\_\_\_\_\_\_\_

NOTE: Detail may not add to total due to rounding.

## PROGRAM DESCRIPTIONS

The programs funded under the [Safe and Drug-Free Schools and
Communities]{.underline} (SDFSC) Act comprise the only Department of
Education programs included in the national drug control budget. The
SDFSC program provides funding for research-based approaches to drug and
violence prevention that support the *National Drug Control Strategy*.
Safe and Drug-Free Schools and Communities is the Federal Government's
largest drug prevention program and the only Federal program that
provides direct support to schools for efforts designed to prevent
school violence. Under the SDFSC Act, funds are appropriated for [State
Grants]{.underline} and for [National Programs]{.underline}.

### SDFSC State Grants

SDFSC State Grant funds are allocated by formula to States and
Territories, half on the basis of school-aged population and half on the
basis of each State's share, for the prior year, of Federal funds for
"concentration grants to local educational agencies (LEAs) for improving
the academic achievement of disadvantaged students" under section 1124A
of Title I of the Elementary and Secondary Education Act (ESEA).
Generally, Governors received 20 percent, and State educational agencies
(SEAs) 80 percent, of each State\'s allocation. SEAs are required to
subgrant at least 93 percent of their allocations to LEAs; these
subgrants are based 60 percent on LEA shares of prior-year funding under
Part A of title I of the ESEA and 40 percent on enrollment. LEAs may use
their SDFSC State Grant funds for a wide variety of activities to
prevent or reduce violence and delinquency and the use, possession, and
distribution of illegal drugs, and thereby foster a safe and drug-free
learning environment that supports academic achievement. Governors may
use their funds to award competitive grants and contracts to LEAs,
community-based organizations, and other public and private
organizations for activities to provide safe, orderly, and drug-free
schools and communities through programs and activities that complement
and support activities of LEAs.

### SDFSC National Programs

SDFSC National Programs authorizes funding for several programs and
activities to help promote safe and drug-free learning environments for
students and address the needs of

troubled or at-risk youth, including [Federal Activities]{.underline} (a
broad discretionary authority that permits the Secretary to carry out a
wide variety of activities designed to prevent the illegal use of drugs
and violence among, and promote safety and discipline for, students);
[Evaluation]{.underline} and data collection activities; and an [Alcohol
Abuse Reduction Program]{.underline} to assist school districts in
implementing innovative and effective programs to reduce alcohol abuse
in secondary schools. SDFSC National Programs also authorizes:
(1) Mentoring Programs, and (2) Project SERV (School Emergency Response
to Violence, which is a crisis response program that provides
education-related services to LEAs in which the learning environment has
been disrupted due to a violent or traumatic crisis), both of which made
obligations of funds in fiscal year 2005. However, as explained in the
discussion of drug budget methodology below, funds for these two
components of SDFSC National Programs are not included in the ONDCP drug
budget and, therefore, they are not included in this obligations report.

## DISCLOSURES

# **Drug Methodology**

This accounting submission includes 100 percent of all fiscal year 2005
obligations of funds under the Safe and Drug-Free Schools and
Communities (SDFSC) Act, with the exception of those SDFSC National
Programs that have no clear drug control nexus. Accordingly, the amounts
in the enclosed table of prior-year drug control obligations include
100 percent of funding for the SDFSC State Grants program, the SDFSC
Alcohol Abuse Reduction program, and all other SDFSC National Programs,
with the exclusion of obligations of funds for (1) SDFSC Mentoring
Programs, (2) Project SERV (School Emergency Response to Violence), and
(3) School Emergency Preparedness Initiatives.

# Obligations by Drug Control Function

All obligations of funds for the SDFSC program shown in the table on
page 2 of this report fall under the ONDCP drug control function
category of prevention --- the same functional category under which the
budgetary resources for the SDFSC program are displayed for the
Department of Education in the annual *National Drug Control Budget
Summary* issued by ONDCP that accompanies the President's budget and in
the *National Drug Control Strategy*.

# Obligations by Budget Decision Unit

All obligations of drug control funds in the table on page 2 of this
report are displayed using the SDFSC program as the budget decision unit
--- the same decision unit under which the budgetary resources for the
Department of Education are displayed by ONDCP in the February 2005
*National Drug Control Budget Summary* that accompanied the 2006
President's budget in support of the *National Drug Control Strategy*.

# **Methodology Modifications**

To improve the accuracy of the Department's drug budget methodology,
beginning with the transmittal to Congress of the President's 2006
budget in February 2005, the Department is also now excluding from the
national drug control budget funds for School Emergency Preparedness
Initiatives, which primarily support grants to school districts to
strengthen and improve their emergency response and crisis management
plans at the district and school level by addressing the four phases of
crisis planning (prevention and mitigation, preparedness, response, and
recovery). As a result of this methodology change, this detailed
accounting of fiscal year 2005

drug control funds excludes \$33.2 million that the Department would
have reported in the table on page 2 if we had retained the School
Emergency Preparedness Initiatives in the national drug control budget.

# **Material Weaknesses or Other Findings**

The Department does not have any material weaknesses to disclose that
affect the presentation of fiscal year 2005 drug-related obligations in
this report. All other known weaknesses that affect the presentation of
drug-related obligations in this report are explained in the drug
methodology description above, and in the disclosures below.

# **Reprogrammings or Transfers**

In 2005 the Department reprogrammed a small amount of funds within the
SDFSC National Programs. This reprogramming increased the amount of
funding for School Emergency Preparedness Initiatives and, by doing so,
reduced the amount of 2005 drug-related obligations under the program by
\$2.4 million. (Note: This \$2.4 million is included in the
\$33.2 million disclosed above in the statement on the impact of the
methodology modification.) There were no transfers that changed the
amount of drug-related budgetary resources in the Department in fiscal
year 2005.

# **Other Disclosures**

The Department acknowledges the following limitations in the methodology
described above for deriving the obligations of fiscal year 2005 drug
control funds attributable to the SDFSC program:

-   Although the budgetary resources in this report include 100 percent
    of obligations for SDFSC State Grants, Federal Activities, and
    Evaluation (exclusive of Project SERV and School Emergency
    Preparedness Initiatives), not all obligations of funds for these
    SDFSC programs support drug prevention activities --- some of these
    funds support violence prevention and school safety activities that
    have no drug control-related nexus.

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-   Approximately \$5.8 million of the SDFSC National Programs funds
    included in the resource summary of this report (less than 1 percent
    of total fiscal year 2005 SDFSC reported drug control obligations)
    supported alcohol and other drug prevention projects for students
    enrolled in institutions of higher education; for college students
    served by such programs who are 21 years of age or older, alcohol is
    a legal drug and the alcohol prevention component of the program
    falls outside the scope of the *National Drug Control Strategy*.

## ASSERTIONS

### Obligations by Decision Unit

The fiscal year 2005 obligations of drug control funds shown in this
report for the SDFSC drug budget decision unit are the actual 2005
obligations of funds from the Department's accounting system of record
for the SDFSC program.

# **Drug Methodology**

The methodology used to calculate the fiscal year 2005 obligations of
drug prevention funds presented in this report is reasonable and
accurate, because: (1) the methodology captures all of the obligations
of funds under the SDFSC program that reasonably have a drug
control-related nexus, and (2) these obligations of funds correspond
directly to the display of resources for the SDFSC program in the
Department's budget justifications to Congress that accompany the
President's budget.

[Data]{.underline}

No workload or other statistical information was applied in the
methodology used to generate the fiscal year 2005 obligations of drug
control funds presented in the table on page 2 of this report.

# Other Estimation Methods

Where assumptions based on professional judgment were used as part of
the drug methodology, the association between these assumptions and the
drug control obligations being estimated is thoroughly explained and
documented in the drug methodology disclosure on page 3 and in the other
disclosures on page 4 of this accounting report.

# Financial Systems

Financial systems supporting the drug methodology yield data that fairly
present, in all material respects, aggregate obligations from which the
drug-related obligation estimates are derived.

# **Application of Drug Methodology**

The methodology disclosed in the narrative of this report was the actual
methodology used to generate the fiscal year 2005 obligations of drug
control funds presented in the table on page 2.

# **Reprogrammings or Transfers**

The data presented in this report properly reflect changes in drug
control budget resources resulting from reprogrammings of fiscal year
2005 SDFSC funds.

### Fund Control Notices

The Director of ONDCP has never issued to the Department of Education
any Fund Control Notices under 21 U.S.C. 1703(f) or the applicable ONDCP
Circular, *Budget Execution*. Therefore, the required assertion that the
data presented in this report accurately reflect obligations of drug
control funds that comply with all such Fund Control Notices is not
applicable.