OIG's Independent Report on the Department's Detailed Accounting of Fiscal Year 2012 Drug Control Funds

We reviewed management's assertions contained in the Detailed Accounting of Fiscal Year 2012 Drug Control Funds, dated January 28, 2013 (Accounting). The U.S. Department of Education's management is responsible for the Accounting and the assertions contained therein. Based on our review, nothing came to our attention that caused us to believe that management's assertions, contained in the Accounting, are not fairly stated in all material respects, based upon the Office of National Drug Control Policy Circular: Drug Control Accounting, dated May 1, 2007.