Audit of Substance Abuse and Mental Health Services Administration's Grant Number SMX060048J Awarded to the Washington State Department of Social and Health Services

EXECUTIVE SUMMARY:

This report provides the results of our audit of costs claimed under a Substance Abuse and Mental Health Services Administration's (SAMHSA) grant number SMX060048J awarded to the Washington Department of Social and Health Services, Mental Health Division (State) in the amount of $492,000.  We found that $42,509 in unallowable costs were claimed that included:  (i) $11,785 for prior period costs, (ii) $10,000 for a duplicate claim of prior period costs, (iii) $19,996 for grant funds obligated but not expended, and (iv) $728 for costs incorrectly allocated to the grant.  We also found that the State claimed $9,575 in unallowable expenditures from prior grant periods under the FY 2000 PATH grant.  We recommended that the State refund $52,084 to the Federal Government; $42,509 for FY 2001 and $9,575 for FY 2000 PATH grants.