Federal Reports

Williams, Adley & Company – DC LLP, under contract with DHS OIG, issued an Independent Accountant’s Report on U.S. Immigration and Customs Enforcement’s (ICE) fiscal year 2018 Performance Summary Report. ICE’s management prepared the Performance Summary Report (PSR) and related disclosures in accordance with the requirements of the Office of National Drug Control Policy’s Circular, Accounting of Drug Control Funding and Performance Summary, dated May 8, 2018 (the Circular). Williams Adley was unable to assess the accuracy of the number of products reported in Metric 2, “Number of counter-narcotics intelligence requests satisfied,” as part of the PSR. With the exception of the effects of this issue, Williams Adley is not aware of any material modifications that should be made to the PSR or the related assertions for the year ended September 30, 2018, in order for them to be in accordance with the requirements set forth in the Circular. Williams Adley did not make any recommendations as a result of its review.

The Office of Inspector General conducted an audit of the U.S. Patent and Trademark Office’s (USPTO’s) Trademark Next Generation (TMNG) system. Our audit objective was to determine whether USPTO provided effective oversight of TMNG implementation.

What We Looked AtUnder the Office of National Drug Control Policy (ONDCP) Circular Accounting of Drug Control Funding and Performance Summary (Circular), when drug-related obligations total less than $50 million and a detailed accounting would be an unreasonable burden, agencies may submit alternative reports. For this reason, the National Highway Traffic Safety Administration (NHTSA) submitted alternative Drug Control Obligation Summary and the Performance Summary reports. We reviewed the reports and related management assertions to determine the reliability of those assertions in compliance with the Circular in all material respects. We conducted our review in accordance with generally accepted Government auditing standards for attestation engagements. Specifically, we reviewed selected accounting internal controls to determine whether drug control funds were properly identified in the accounting system. In addition, we reviewed NHTSA's internal controls for performance measures to gain an understanding of how the measures were developed. We limited our review processes to inquiries and analytical procedures appropriate for an attestation review according to the Circular's criteria.What We FoundNHTSA's Drug Control Obligation Summary report identified $11,013,185 in total obligations. When we traced those obligations to the Department of Transportation's accounting system and underlying contracts, we found no exceptions. The performance target in NHTSA's Performance Summary report for fiscal year 2018 was to complete testing of oral fluid drug screening devices by determining the sensitivity, specificity, and false positive and false negative rates for each device tested. NHTSA indicated that it met its performance target.Based on our review, we are not aware of any material modifications that should be made to NHTSA's fiscal year 2018 Drug Control Obligation Summary and Performance Summary reports in order for them to be in accordance with the Circular.