Results showed that the process has changed over the past decade, resulting in an increase in the information available for monitoring and tracking drug program funding. Nevertheless, the data still have limitations, as shown by a review of five agencies: the Alcohol, Drug Abuse, and Mental Health Administration, Department of Education, Department of Defense, Federal Bureau of Investigation, and Coast Guard. In these agencies, drug budget, obligation, and expenditure data are usually estimates and cannot be monitored precisely, because drug programs are usually combined with other programs in an account. Agency and other officials are concerned about the loss of flexibility that would result from establishing separate accounts and prefer to focus more attention on program evaluation. However, accomplishing both tasks is important, and options for improving data should be explored. Appended figure, glossary, and background information