Independent Attestation Review of the IRS’s Fiscal Year 2025 Budget Formulation Compliance Report and Detailed Accounting Report of Drug Control Funds

Report Information

Summary

We conducted an independent attestation review of the IRS’s ONDCP Budget Formulation Compliance Report and Detailed Accounting Report for Fiscal Year 2025, which ended on September 30, 2025. The reports were prepared pursuant to the National Drug Control Policy and the ONDCP Circular. IRS management is responsible for preparing the reports and the accuracy of the related assertions. Our responsibility was to express a conclusion on the reliability of management’s assertions based on a review conducted under applicable attestation standards. We conducted the review in accordance with attestation standards established by the American Institute of Certified Public Accountants and in compliance with generally accepted government auditing standards. These standards require independence, ethical compliance, and that we perform the review to obtain limited assurance about whether any material modifications should be made to management’s assertions to be in accordance with the criteria. Based on our review, we are not aware of any material modifications necessary for the assertions to be fairly stated and in accordance with the ONDCP Circular.