Audit of the State of Massachusetts' Costs and Reporting of Funds Under the Public Health Preparedness and Response to Bioterrorism Program for the Period August 31, 1999 - August 30, 2004

EXECUTIVE SUMMARY:

The objectives of this audit were to determine whether the State recorded and reported CDC bioterrorism preparedness program funds awarded, expended, obligated, and unobligated by focus area in accordance with the cooperative agreement; ensured that bioterrorism preparedness program funds were used for necessary, reasonable, allocable, and allowable costs in accordance with the terms of the cooperative agreement; and supplanted current State or local funding with bioterrorism preparedness program funds.  The State recorded and reported bioterrorism preparedness program funds by focus area in accordance with the cooperative agreement.  We found no evidence of any unreasonable, unnecessary, unallocable or unallowable costs.  In addition, we found no evidence of supplanting of State or local expenditures with Federal bioterrorism preparedness program funds.  We noted that, as of August 30, 2004, the State had cumulative unobligated funds totaling $11,036,536, or 24 percent of the $45,592,117 awarded and recommended that the State monitor its bioterrorism funding to minimize unobligated fund balances and to ensure that program goals are met in a timely manner.

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