We have reviewed the accompanying Table of Prior Year Drug Control Obligations of the U.S. Department of Homeland Security’s (DHS) Federal Law Enforcement Training Center (FLETC) 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 unreasonable burden (Unreasonable Burden Statement). FLETC’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).