Independent Attestation Review: Substance Abuse and Mental Health Services Administration Fiscal Year 2015 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, 2015. We also reviewed the Performance Summary Report, which includes management's assertions and related performance information for the fiscal year ended September 30, 2015.

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, except for the issue noted by SAMHSA and mentioned below, nothing came to our attention that caused us to believe that SAMHSA's detailed accounting submission and Performance Summary Report for fiscal year 2015 were not fairly stated, in all material respects, based on the ONDCP Circular.

SAMHSA asserted that for data reported in its 2015 Performance Summary Report, it has systems to capture performance information accurately and that these systems were properly applied to generate the performance data presented in the report. However, SAMHSA's report did not include performance data for Decision Unit 2, Measure 3, as required by the ONDCP Circular. SAMHSA stated that because of technical difficulties with the current system used to capture data for this measure, it has implemented an interim solution, which it anticipates will allow reporting of actual results for the measure by the end of January 2016. Because SAMHSA's report did not include these data and SAMHSA's assertions did not cover these data, we express no conclusion with regard to this measure.