HHS Agencies' Drug Control Funds Review Completed

HHS OIG Work Plan

Published February 24th, 2026

Detected March 13th, 2026

Summary

The HHS Office of Inspector General has completed its mandatory review of HHS agencies' annual accounting of National Drug Control Program funds for fiscal year 2025. The review, which assessed compliance with ONDCP circular requirements, found no material modifications needed for the CDC and FDA reports.

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What changed

The HHS Office of Inspector General (OIG) has completed a mandatory review of the annual accounting of National Drug Control Program funds submitted by HHS agencies, including the Centers for Disease Control and Prevention (CDC) and the Food and Drug Administration (FDA). This review, conducted in accordance with the Office of National Drug Control Policy (ONDCP) circular, assessed the reliability of agency assertions regarding their drug-related obligations. The OIG concluded that no material modifications were necessary for the fiscal year 2025 accounting submissions from the CDC and FDA.

This completion notice signifies the end of the review series for the specified fiscal year. While this particular review did not result in recommendations or penalties, it underscores the ongoing requirement for HHS agencies to accurately account for and report on their National Drug Control Program expenditures. Regulated entities within HHS should ensure their internal processes align with ONDCP circular requirements for future reporting periods.

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Series: Mandatory Review of HHS Agencies' Annual Accounting of National Drug Control Program Funds

Announced on

12/19/2025

| Last Modified on

02/24/2026

| Series Number: SRS-A-26-009

Status Completed Agency Centers for Disease Control and Prevention, Food and Drug Administration, National Institutes of Health

OBJECTIVE

The Office of National Drug Control Policy circular: National Drug Control Program Agency Compliance Reviews requires agencies expending funds on National Drug Control Program activities to submit an accounting of such funds made during the previous fiscal year (21 U.S.C. § 1704). The policy also requires that an agency submit with its annual accounting an authentication provided by the agency's OIG that expresses a conclusion on the reliability of the agency's assertions. The circular states that if in an agency's prior year drug-related obligations were less than $50 million, the agency would not be subject to these authentication requirements. We will review how HHS agencies complied with this circular and will submit the authentication with respect to the HHS agencies' annual accounting, beginning with FY 2020, once every three years.

There are 3 projects in this series.

COMPLETED PROJECTS IN THIS SERIES (3)

OAS-26-03-023

Project OAS-26-03-023 • Completed on February 24, 2026

OAS-26-03-024

Project OAS-26-03-024 • Completed on February 24, 2026

OAS-26-03-025

Project OAS-26-03-025 • Completed on February 24, 2026

TIMELINE

December 19, 2025 Series Number SRS-A-26-009 Assigned
December 19, 2025 Projects Announced OAS-26-03-023 - OAS-26-03-023
OAS-26-03-024 - OAS-26-03-024
OAS-26-03-025 - OAS-26-03-025
February 24, 2026 Project Complete - OAS-26-03-023 OAS-26-03-023 complete. Report Published
February 24, 2026 Project Complete - OAS-26-03-024 OAS-26-03-024 complete. Report Published
February 24, 2026 Project Complete - OAS-26-03-025 OAS-26-03-025 complete. Report Published
February 24, 2026 Series Complete Mandatory Review of HHS Agencies' Annual Accounting of National Drug Control Program Funds complete.

3 REPORT PUBLISHED

#### Centers for Disease Control and Prevention Fiscal Year 2025 Detailed Accounting Submission and Fiscal Year 2027 Budget Formulation Compliance Report for National Drug Control Activities, and the Accompanying Required Assertions (OAS-26-03-023) 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 CDC’s Detailed Accounting Report for fiscal year 2025 and CDC’s Budget Formulation Compliance Report for fiscal year 2027 and management’s assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

No recommendations were issued as a part of this report. #### Food and Drug Administration Fiscal Year 2025 Detailed Accounting Submission and Fiscal Year 2027 Budget Formulation Compliance Report for National Drug Control Activities, and the Accompanying Required Assertions (OAS-26-03-024) 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 FDA’s Detailed Accounting Report for fiscal year 2025 and FDA’s Budget Formulation Compliance Report for fiscal year 2027 and management’s assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

Recommendations are updated each month and may not immediately be available for recently completed projects. #### National Institutes of Health Fiscal Year 2025 Detailed Accounting Submission and Fiscal Year 2027 Budget Formulation Compliance Report for National Drug Control Activities, and the Accompanying Required Assertions (OAS-26-03-025) 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 2025 and NIDA and NIAAA’s Budget Formulation Compliance Reports for fiscal year 2027 and management’s assertions for them to be in accordance with the ONDCP Compliance Reviews Circular.

Recommendations are updated each month and may not immediately be available for recently completed projects. Work Plan Type Office of Audit Services HHS Agencies National Institutes of Health Food and Drug Administration Centers for Disease Control and Prevention Issue Areas Departmental Operational Issues Financial Stewardship Target Groups - Financial Groups Other Funding