Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of the State of North Carolinaís Efforts to Account for and Monitor Sub-Recipientís Use of Public Health Preparedness and Response for Bioterrorism Program Funds, North Carolina Division of Public Health," (A-04-03-01009)

October 17, 2003


Complete Text of Report is available in PDF format (504 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


EXECUTIVE SUMMARY:

This final report points out that the North Carolina Division of Public Health (North Carolina) generally accounted for program funds ($25.1 million received for the 4-year period ending August 30, 2003) in accordance with the terms and conditions of the cooperative agreement with the Centers for Disease Control and Prevention (CDC) and applicable departmental regulations and guidelines. Specifically, North Carolina recorded, summarized and reported transactions by specific focus area.  In addition, North Carolinaís monitoring procedures for contracts and its advanced accounting system facilitated the tracking and monitoring of subrecipient activities and expenditures.  Further, North Carolina officials indicated that CDC funding had not been used to supplant programs previously funded by other organizational sources.  We recommended North Carolina:  (1) develop written policies and procedures for tracking the Program fund activities within the financial accounting system; and (2) implement plans to increase the coordination of monitoring activities for subrecipients of the Program.  North Carolina concurred with our findings and recommendations and is taking corrective actions to improve its bioterrorism grant program.