Independent Attestation Review: Substance Abuse and Mental Health Services Administration Fiscal Year 2014 Detailed Accounting Submission and Performance Summary Report for National Drug Control Activities and Accompanying Required Assertions

This report provides the results of our review of the attached Substance Abuse and Mental Health Services Administration (SAMHSA) detailed accounting submission, which includes the Table of Prior Year Drug Control Obligations, related disclosures, and management's assertions for the fiscal year ended September 30, 2014. We also reviewed the Performance Summary Report, which includes management's assertions and related performance information for the fiscal year ended September 30, 2014.

We performed this review as required by 21 U.S.C. § 1704(d)(A) and as authorized by 21 U.S.C. §1703(d)(7) and in compliance with the Office of National Drug Control Policy Circular Accounting of Drug Control Funding and Performance Summary , dated January 18, 2013 (the ONDCP Circular).

Based on our review, nothing came to our attention that caused us to believe that SAMHSA's detailed accounting submission and Performance Summary Report for fiscal year 2014 were not fairly stated, in all material respects, based on the ONDCP Circular.