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We recommended that NIDA: Record the correct obligation for each program year against the appropriate fiscal year appropriations, Record expenditures for each program year against the appropriate fiscal year appropriations, Report an Antideficiency Act violation for expending fiscal year 2007 funds in advance of an appropriation, Report an Antideficiency Act violation if adequate fiscal year 2009 and subsequent year funds are unavailable to cover obligations for subsequent program years, Return funds that were not required for program years 1 and 2, and Reverse the expenditure to the Contract for the $111,000 erroneous payment and charge the correct contract accordingly

The authors state early on that they are not comparing vejpers and smokers, writes Peter Hajek , Professor of Clinical Psychology at Queen Mary University of London

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