Skip to main content
U.S. flag

An official website of the United States government

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

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

Issued on  | Posted on  | Report number: A-10-03-01001

Report Materials


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.