Independent Review of the Federal Emergency Management Agency’s Reporting of FY 2012 Drug Control Obligations

We have reviewed the accompanying Table of Prior Year Drug Control Obligations of the U.S. Department of Homeland Security’s (DHS) Federal Emergency Management Agency (FEMA) for the year ended September 30, 2012. We have also reviewed the accompanying statement that full compliance with the Office of National Drug Control Policy (ONDCP) Circular, Drug Control Accounting, dated May 1, 2007 (the Circular) would constitute an nreasonable burden (Unreasonable Burden Statement). FEMA’s management is responsible for the preparation of the Table of Prior Year Drug Control Obligations and the Unreasonable Burden Statement (collectively the Alternative Report).