Audit Report 

OIG-04-017 

Review of Assertions Included in the Interagency Crime and 

Drug Enforcement’s Fiscal Year 2003 Annual Accounting of

Drug Control Funds 

January 9, 2004 

Office of 

Inspector General 

Department of the Treasury 
Contents 

Report of the Office of Inspector General ................................................... 2 

Appendices 

Appendix 1 : Major Contributors to This Report ............................................ 4 

Appendix 2: Report Distribution ................................................................. 5 

lnteragency Crime and Drug Enforcement's FY 2003 Annual Accounting 

of Drug Control Funds 

Abbreviations 

ICDE 

OIG 

ONDCP 

U.S.C. 

lnteragency Crime and Drug Enforcement 

Office of lnspector General 

Office of National Drug Control Policy 

United States Code 

Review of Assertions Included in the Interagency Crime and Drug Page 1 

Enforcement's Fiscal Year 2003 Annual Accounting of Drug Control Funds 

(016-04-017) 
OIG Report of the Office of 

lnspector General 

The Department of the Treasury 

Office of lnspector General 

Teresa Mullet Ressel 

Assistant Secretary for Management and CFO 

Department of the Treasury 

We have reviewed management's assertions included in Section b 

of the accompanying lnteragency Crime and Drug Enforcement's 

(ICDE) Fiscal Year (FY) 2003 Annual Accounting of Drug Control 

Funds (Submission). 

Our review was conducted in accordance with Government 

Auditing Standards, issued by the Comptroller General of the 

United States, which incorporate the attestation standards 

established by the American Institute of Certified Public 

Accountants. A review is substantially less in scope than an 

examination, the objective of which is the expression of an opinion 

on management's assertions. Accordingly, we do not express such 

an opinion. 

The Submission, including the assertions made, was prepared 

pursuant to 21 U.S.C. § 1704(d) and Office of National Drug 

Control Policy (ONDCP) Circular: "Drug Control Accounting"

(Circular), and is the responsibility of ICDErs management. 

Based on our review, nothing came to our attention that caused us 

to believe that management's assertions included in Section b of 

the accompanying Submission are not fairly stated, in all material 

respects, based on the criteria set forth in the Circular. 

This report is intended solely for the information and use of the 

management of ICDE, the Department of the Treasury, the ONDCP, 

and Congress, and is not intended to be and should not be used by 

anyone other than these specified parties. However this report is 

available as a matter of public record. 

Review of Assertions Included in the lnteragency Crime and Drug 

Enforcement's Fiscal Year 2003 Annual Accounting of Drug Control Funds 

(OIG-04-017) 

Page 2 
Our report has been reviewed by your staff. Based on mutual 

agreement, we are issuing this report as final. Should you or your 

staff have any questions, you may contact me at (202) 927-5430 

or a member of your staff may contact Mike Fitzgerald, Director, 

Financial Audits, at (202) 927-5789. We appreciate the 

cooperation and the courtesies extended to our staff. 

William H. Pugh 

Deputy Assistant Inspector General for Financial Management and 

Information Technology Audits 

January 6, 2004 

Review of Assertions Included in the Interagency Crime and Drug 

Enforcement's Fiscal Year 2003 Annual Accounting of Drug Control Funds 

(OIG-04-017) 

Page 3 
Appendix 1 

Major Contributors To This Report 

Financial Audits Division 

Mike Fitzgerald, Director 

Adé Bankole, Audit Manager 

Ken Harness, Auditor 

Review of Assertions Included in the Interagency Crime and Drug Page 4 

Enforcement's Fiscal Year 2003 Annual Accounting of Drug Control Funds 

(016-04-017) 
Appendix 2 

Report Distribution 

The Department of the Treasury 

Deputy Chief Financial Officer 

Office of Financial Management 

Office of Accounting and Internal Control 

Office of Management and Budget 

OIG Budget Examiner 

Review of Assertions Included in the Interagency Crime and Drug 

Enforcement's Fiscal Year 2003 Annual Accounting of Drug Control Funds 

(01G-04-017) 

Page 5