Independent Attestation Review: National Institutes of Health Fiscal Year 2022 Detailed Accounting Submission and Budget Formulation Compliance Report for National Drug Control Activities, and Accompanying Required Assertions

This report provides the results of our review of the National Institutes of Health's (NIH) National Institute on Drug Abuse (NIDA) and National Institute on Alcohol Abuse and Alcoholism (NIAAA) Office on National Drug Control Policy (ONDCP) Detailed Accounting Reports, which include the table of Drug Control Obligations, related disclosures, and management's assertions for the fiscal year ended September 30, 2022. We also reviewed the Budget Formulation Compliance Reports, which includes budget formulation information for the fiscal year ending September 30, 2024, and the Chief Financial Officer's or accountable senior executive's assertions relating to the budget formulation information.

We performed this review as required by 21 U.S.C. section 1704(d)(1) and as authorized by 21 U.S.C. section 1703(d)(7) and in compliance with the ONDCP Circular National Drug Control Program Agency Compliance Reviews , dated September 9, 2021 (ONDCP Compliance Reviews Circular).

Based on our review, we are not aware of any material modifications that should be made to NIDA and NIAAA's Detailed Accounting Reports for fiscal year 2022 and NIDA and NIAAA's Budget Formulation Compliance Reports for fiscal year 2024 and management's assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.